What to study
Use the current content outline to map entity lifecycles and filing obligations. Give special attention to basis, separately stated items, distributions, accounting methods, depreciation, and employment taxes.
Build comparison tables
For similar rules, compare partnerships, C corporations, and S corporations side by side. The contrast makes exceptions easier to retrieve under exam pressure.
Practice from the source
The free Part 2 sample uses current IRS examples with code, regulation, publication, and form references.
What candidates ask next
What is EA Exam Part 2?
Part 2 is Businesses and covers federal taxation of business entities and related taxpayers.
Is Part 2 only about corporations?
No. It includes sole proprietorships, partnerships, corporations, S corporations, estates, trusts, and other business topics.
Primary sources
Exam facts on this page are checked against these current official sources.