Part 2
Build command of entity taxation, business deductions, payroll, basis, depreciation, and specialized business returns.
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Part 2 is heavy on business entities and preparation issues. The course separates entity rules so students do not blur sole proprietorship, partnership, S corporation, and C corporation concepts.
Business questions often require timing, basis, depreciation, and deduction logic. Solutions show the steps instead of jumping to the answer.
Last reviewed: May 21, 2026. Applies to the 2026-2027 SEE cycle. Students should confirm current exam logistics, fees, scheduling rules, and ID requirements with IRS and PSI before registering.
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