SEE Part 2 Prerequisites: What You Need

The short version

To schedule Part 2 you need a Preparer Tax Identification Number (PTIN) and acceptable photo ID. The IRS bulletin lists no degree, course, or experience requirement for taking the exam. That said, Part 2 assumes real familiarity with how business income is taxed, so most people benefit from some business-return experience or a structured course first.

What is required

According to the IRS Candidate Information Bulletin (revised October 9, 2026):

  • A PTIN. Applicants must hold a Preparer Tax Identification Number to schedule any part. You can apply online at the IRS PTIN site; the bulletin says this takes about 15 minutes with an online account, while the paper application takes about six weeks. PTINs are renewed each year by December 31 for the following year.
  • A scheduled appointment. Book through the PSI test-taker portal or by phone, at least 24 hours ahead, and pay the testing fee at that time. The amount is set by the IRS and the vendor and can change, so check it when you book.
  • Valid identification. The ID must be original, unexpired, and government-issued, with your photo and signature, and the name must match your registration. Photocopies and digital images are not accepted.
  • Location. For the current window, remote testing is for candidates physically in the U.S. International scheduling is delayed.

Passing the exam is only part of becoming an Enrolled Agent. After all three parts you apply on Form 23 within a year, and the IRS runs a suitability check that includes a review of your own tax compliance. Read the IRS page on enrolled agents for the full path.

What is not required

  • No college degree.
  • No prior tax-preparation employment.
  • No other certification. The bulletin lists no prior credential, so you do not need a CPA license to sit the exam.
  • No particular order of parts. You can take Part 2 before Part 1 or Part 3.

What helps

These are our suggestions, not IRS requirements.

  1. Basic accounting. Knowing debits and credits, cash versus accrual, and how an income statement and balance sheet connect makes the accounting-method and book-to-tax topics much easier.
  2. Some exposure to business returns. Schedule C at minimum; ideally Forms 1065, 1120, and 1120-S.
  3. Comfort with arithmetic. You use an on-screen calculator, so you need to be able to set up a basis or depreciation computation quickly and sanity-check the result.
  4. A habit of reading IRS publications. Many questions trace back to IRS publications and form instructions, which are free to read.
  5. Time. A realistic plan is several weeks of regular study. The study plan page has examples.

Skills self-check

Answer these honestly. A “no” on several in one group tells you where to start.

Entities

  • Can you explain the difference between an LLC’s default tax classifications and how an election changes them?
  • Can you compute a partner’s outside basis after a contribution, a share of income, and a distribution?
  • Can you say why an S corporation shareholder’s loan to the company matters for basis?

Corporations

  • Do you know how earnings and profits affect whether a distribution is a dividend?
  • Can you tell a sale-or-exchange redemption from a dividend redemption?

Business tax preparation

  • Can you apply the mid-quarter test and name the convention for real property?
  • Do you know the order in which Section 179, bonus depreciation, and regular depreciation are applied?
  • Can you explain accountable plans, and the difference between an employee and an independent contractor?
  • Can you reconcile book income to taxable income on Schedule M-1?

Specialized returns

  • Can you say which items pass through to a beneficiary on a trust’s K-1?
  • Do you know what makes income from an exempt organization “unrelated”?
  • Can you distinguish the farm income forms for an owner who does and does not materially participate?
  • Can you describe the passive loss rules for rental real estate?

Tax-year check

For exams taken from July 1, 2026 through February 28, 2027, the IRS bulletin says questions follow the law as amended through December 31, 2025, relating to calendar year 2025. Before you start, make sure the books and question banks you use are written for that year. A guide for another year can contain figures that are wrong here.

Suggested preceding credentials

The IRS does not name any credential that you must hold first, so we do not list one. Part 1 (Individuals) is a common starting point for people new to tax, but it is a choice, not a requirement.

More guides for SEE-PART2

Next step

Read the domains explained page for a detailed view of each topic, then try the SEE Part 2 practice tests for a first look at your baseline.

Try these practice exams