IRS Enrolled Agent SEE Part 2: 6 Full Practice Exams

You have read the chapters. You have watched the videos. The question that is left is the only one that matters: if you sat Part 2 tomorrow, would you pass?

This course answers it with six full-length practice exams, 100 questions each, 600 in total. The domain weighting matches the official Part 2 specification, so the score breakdown after each attempt tells you where you stand on Business Entities and Considerations, Business Tax Preparation, and Specialized Returns and Taxpayers, rather than giving you one number you cannot act on. Everything is written to the law the current testing window examines: the Internal Revenue Code, regulations, forms and publications as amended through December 31, 2025, with questions set in calendar year 2025.

That date matters more this year than most. The One Big Beautiful Bill Act reached almost every business provision on the SEE Part 2 syllabus. Bonus depreciation returned to 100%, but only for property acquired after January 19, 2025, which makes the acquisition date itself examinable. The section 179 ceiling is $2,500,000, not the $1,250,000 figure still printed in a great deal of study material. Domestic research costs are deductible again under section 174A. Section 163(j) adjusted taxable income went back to an EBITDA base. The Form 1099-K threshold was restored to $20,000 and 200 transactions. Practice questions written before July 2025 will drill you on figures the current exam scores as wrong. This course also leaves out what only starts in 2026, such as the widened QBI phase-in and the corporate charitable 1% floor, which a 2025-based exam will not ask.

The six tests rise in difficulty by the way questions are asked, not by reaching for obscurer facts. Groundwork is direct recall across the full syllabus and works as a cold diagnostic. In Practice is short scenarios where the distractors are the rules most often confused with the right one. Trade-offs gives you two defensible answers and one condition that decides between them. Under the Hood is thresholds, forms, deadlines and computations you have to work out. Exam Day is a full simulation: 100 questions, 210 minutes, domains mixed, several constraints per question. Exam Day II is a second one at the same weight, on entirely new fact patterns, so you can sit the full length twice rather than reusing questions you already remember.

Every answer option has its own explanation saying whether it is right or wrong, why, and what a wrong option would have been correct for. Every question then closes with a full explanation and a link to the IRS publication or form instruction it rests on, so you can read further at the source rather than taking a question writer's word for it.

The pass mark is 80% for tests 1 to 4 and 85% for both simulations, above the real exam's bar. Part 2 is reported on a scaled score from 200 to 800 with 500 to pass, which is not a straight percentage, so a practice test you scrape through is not evidence of anything.

What this course is not: it is not a substitute for a full SEE Part 2 course or review book, it is not a guarantee of a pass, and it contains no live exam questions.

Frequently Asked Questions

Are these real exam questions?
No. All questions are original and based on the official exam objectives. They match the style, difficulty and topic weighting of the real exam, without copying it.

How do the five practice tests work?
The tests increase in difficulty. Start with Practice Test 1 to find your weak areas, study those topics and move on. Practice Test 5 is the hardest and serves as a final check before your exam.

Can I review my answers?
Yes. After each attempt you can review every question, with a detailed explanation of why the correct answer is right and why the other options are wrong.

What score should I aim for?
Each test has a passing score in line with the real exam. Aim for consistent scores of 85% or higher before booking your exam. You can retake every test as often as you like.

Are the questions up to date?
Yes. The questions follow the current official exam objectives and are updated when the exam changes.

Is this course enough to pass the exam?
These tests check your readiness and show your knowledge gaps. Combine them with the official learning materials and hands-on practice for the best results.