IRS / Prometric study plan
SEE-2 study plan
A step-by-step SEE-2 study plan: the exact order to study in, how long to spend on each stage, and when to start practice questions. Follow it top to bottom.
The real SEE-2 is 100 (85 scored) questions in 210 minutes, pass mark 105 / 130. For the full domain-by-domain breakdown behind each stage, read the SEE-2 study guide.
Your step-by-step plan
Map the blueprint and book a date
Day 1Read the official content outline and the three sections with their weights. Book a provisional test date now: a fixed date converts open-ended study into a plan and is the single biggest predictor of actually sitting Part 2, the part candidates most often defer.
Lock entity taxation and basis (Section 1)
Weeks 1-2Build the entity comparison table and the two nonrecognition rules (Section 721 with no control test, Section 351 with 80 per cent control). Drill partner outside basis and S corporation stock-and-debt basis until tracking them is mechanical, because every later loss-limitation question depends on getting basis right first.
Go deep on business tax preparation (Section 2)
Weeks 2-4This is the heaviest section, so spend the most time here. Make cost recovery a fixed routine (179 first, then 60 per cent bonus for 2024, then MACRS) and drill Section 1245 and 1250 recapture, the accrual-versus-cash trigger, the deduction limits, and the Schedule M-1 reconciliation on worked numerical problems, not flashcards.
Cover the specialised returns (Section 3)
Week 4Work through Form 1041 and distributable net income, the exempt-organisation Form 990 and 990-T split, employer retirement plans, and the farm and passive-loss rules. This section is broad but shallow, so a focused pass plus targeted practice secures the marks.
Practise on worked problems with explanations
Week 5Move to full practice sets and read the explanation for every question, including the ones you got right. Part 2 tests exact computation on the exact basis, so understanding why a distractor uses the wrong number or the wrong entity rule is where the marks are.
Find and close your weak areas
Week 5Use your per-section accuracy to drill the areas dragging you down rather than re-reading what you already know. Depreciation, recapture, and basis are the usual weak spots; repeat until every section clears the pass line with margin.
Sit a timed mock and review it
Week 6Take at least one full timed mock to rehearse pacing and the mark-and-return habit across a long sitting. Treat the score as a per-section readiness signal, then review every missed question before booking or sitting the real exam.
Ready to start stage one?
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Frequently asked questions
How long does this SEE-2 study plan take?
It is 7 stages, paced by how much time you can give it each week - most candidates work through it in 2 to 6 weeks. Each stage below has a suggested duration; slow down on any stage where the recall checks in the study guide are not landing before moving on.
What order should I study SEE-2 in?
Follow the stages in order below. They are sequenced deliberately: foundational material first, then the domains weighted heaviest on the exam, then timed practice, with review passes built in rather than left to the end.
Do I need practice questions as part of this plan?
Yes. Reading alone does not surface what you have not actually learned. This plan builds in graded practice, and the full 290-question bank is free to use as you work through each stage.
Is this plan enough on its own, or do I need the full study guide too?
This page is the plan: what to do and in what order. The study guide adds the domain-by-domain breakdown, easy-to-confuse traps, and worked examples behind each stage - read it alongside this plan, not instead of it.
Examworthy is not affiliated with or endorsed by IRS / Prometric. This study plan is original material based on the public exam blueprint. We never reproduce live exam items. SEE-2 and related marks belong to their respective owners.