Enrolled Agent Study Guide 2025-2026

Master the Enrolled Agent exam with this comprehensive, meticulously organized study guide for candidates taking the IRS Enrolled Agent exam during the testing window from May 1, 2025, to February 28, 2026.


This authoritative resource provides in-depth coverage of Part 2: Businesses of the EA exam, transforming complex business tax regulations into clear, accessible concepts using conversational language and real-world scenarios. Our systematic approach helps you build confidence with each chapter, ensuring thorough preparation for the most challenging section of the EA exam.


Our comprehensive guide covers:

• Advanced corporate transactions including liquidations, reorganizations, and distributions
• S corporation elections, operations, compliance testing, and termination rules
• Qualified retirement plans, 401(k) safe harbors, SEP-IRAs, and SIMPLE IRAs
• Partnership taxation, basis rules, and special allocation requirements
• Farming business provisions including crop methods and conservation expenses
• Tax-exempt organization requirements, UBIT, and political activity limitations
• Trust and estate taxation including grantor trust rules and generation-skipping transfer tax
• Private foundation excise taxes and intermediate sanctions
• SECURE Act 2.0 updates and enhanced retirement plan provisions
• Memory tricks and practitioner tips for complex business scenarios


Each topic has been rigorously developed by experienced EA practitioners to ensure complete accuracy and alignment with current IRS examination requirements. The logical organization follows advanced business tax concepts, making your study time more efficient and effective.


Whether you're preparing for your first attempt or looking to master Part 2's sophisticated business taxation concepts, this study guide provides the depth of knowledge necessary to confidently pass the Enrolled Agent exam and excel in serving business clients.