Josue Garcia, CPA, LLC

Josue Garcia, CPA, LLC We are a full-service tax, accounting, and business consulting firm with over 12 years of experience RESPONSIVENESS
Simply, we are responsive.

Our firm provides outstanding tax and accounting services to our clients because of our dedication to the three underlying principles of professionalism, responsiveness, and quality. PROFESSIONALISM
We are one of the leading firms in the area. By combining our expertise, experience, and energy of our staff, each client receives close personal and professional attention. Our high standards, service

, and specialized staff spell the difference between our outstanding performance and other firms. We ensure each client is served by the expertise of our entire firm. Companies who choose our firm rely on competent advice and quick, accurate personnel. Through hard work, we have earned the respect of the business and financial communities. This respect illustrates our diverse talents, dedication, and commitment to respond quickly. QUALITY
An accounting firm is known for the quality of its service. Our firm's reputation reflects the high standards we demand of ourselves. Our primary goal as a trusted advisor is to be available and to provide insightful advice to enable our clients to make informed financial decisions. We do not accept anything less from ourselves and this is what we deliver to you. We consider it extremely important to continually professionally educate ourselves to improve our technical expertise, financial knowledge, and service to our clients. Our high service quality and raving clients are the result of our commitment to excellence. We will answer all of your questions, as they impact both your tax and financial situations. We welcome you to contact us anytime.

Are you behind on federal tax payments or worried about defaulting on an IRS installment agreement? You might have more ...
06/23/2026

Are you behind on federal tax payments or worried about defaulting on an IRS installment agreement? You might have more options than you realize. If your finances have changed, the IRS may let you adjust your payment plan to lower monthly payments or a new schedule. If your agreement is terminated, you can request reinstatement. You can also consider an offer in compromise, which may allow you to settle for less than you owe. If you’re facing serious financial trouble and can provide evidence of undue hardship, the IRS sometimes allows up to six months to pay. It helps to act early. Call us at (803) 845-2721 with questions.

No two taxpayers are exactly alike — so your tax strategies shouldn’t be either. Our firm provides customized tax planni...
06/22/2026

No two taxpayers are exactly alike — so your tax strategies shouldn’t be either. Our firm provides customized tax planning for individuals and businesses. We can identify opportunities to reduce taxes in your specific situation while helping you stay compliant with changing tax laws. Call us at (803) 845-2721 to get started.

A summer job is a great way for teens to earn extra cash, but it also comes with tax responsibilities. Anyone with self-...
06/19/2026

A summer job is a great way for teens to earn extra cash, but it also comes with tax responsibilities. Anyone with self-employed income over $400, such as earnings from mowing lawns or babysitting, must file an income tax return and may owe self-employment tax. If a teen works for an employer that withholds payroll taxes, the filing threshold is higher: $16,100 for 2026. In this case, the teen usually won’t owe income tax and may receive a refund if taxes were withheld. Call us at (803) 845-2721 with questions.

Beginning in 2026, a new 0.5% “floor” applies to charitable deductions for taxpayers who itemize. This generally means t...
06/17/2026

Beginning in 2026, a new 0.5% “floor” applies to charitable deductions for taxpayers who itemize. This generally means that only qualified charitable contributions that, in aggregate, exceed 0.5% of your adjusted gross income will be deductible if you itemize deductions. But a charitable deduction for cash donations is now available to nonitemizers. We can help you develop a tax-smart charitable giving strategy for 2026. Contact us at (803) 845-2721.

Has administrative complexity discouraged your business from offering a 401(k) plan? Take a look at the safe harbor 401(...
06/16/2026

Has administrative complexity discouraged your business from offering a 401(k) plan? Take a look at the safe harbor 401(k). The employer contribution obligation generally exempts the plan from nondiscrimination testing and other onerous administrative duties. Plus, this plan enables highly compensated employees to max out their contributions and can help attract and retain workers. Typically, employees are eligible to participate if they're age 21 or older and have at least one year of service. Call us (803) 845-2721 for details.

While the thresholds for the 3.8% net investment income tax (NIIT) have remained unchanged since the NIIT went into effe...
06/15/2026

While the thresholds for the 3.8% net investment income tax (NIIT) have remained unchanged since the NIIT went into effect in 2013, taxpayer incomes have generally grown significantly. So more taxpayers are getting hit with this additional tax. The NIIT applies to the lesser of your net investment income or the amount by which your modified adjusted gross income exceeds the applicable threshold. And it kicks in long before the top short- and long-term capital gains rates apply. We can help you manage potential NIIT exposure. Contact us at (803) 845-2721.

Beginning July 4, 2026, parents, grandparents and others can contribute to Trump Accounts (TAs) for the benefit of eligi...
06/13/2026

Beginning July 4, 2026, parents, grandparents and others can contribute to Trump Accounts (TAs) for the benefit of eligible children. Certain children born 2025–2028 may also qualify for a $1,000 starter deposit from the federal government. TA contributions are generally limited to $5,000 per year (not counting the government deposit) and aren’t tax deductible. But earnings grow tax-deferred. At age 18, the TA will become a traditional IRA. For education goals, options like 529 plans may be better, because qualified education withdrawals are tax-free. Contact us at (803) 845-2721 to discuss what fits your family.

Boat owners may qualify for federal income tax breaks — but only if the boat meets specific requirements. For example, a...
06/12/2026

Boat owners may qualify for federal income tax breaks — but only if the boat meets specific requirements. For example, a vessel with sleeping, cooking and toilet facilities could qualify as a home for the mortgage interest itemized deduction. Itemizers may also be able to deduct eligible state and local sales tax paid on a boat, subject to applicable limits. Vessels used in bona fide businesses, such as charter fishing or sightseeing, can generate deductible business expenses. Before assuming your boat delivers tax savings, contact us at (803) 845-2721 to learn more. We can help determine your vessel’s eligibility and provide guidance on substantiating any write-offs.

If you’d like to arrange for a transfer of wealth through multiple generations, consider a dynasty trust. Assets are tax...
06/10/2026

If you’d like to arrange for a transfer of wealth through multiple generations, consider a dynasty trust. Assets are taxed just once, when they’re initially transferred to the trust. There’s no estate or generation-skipping transfer tax due on any subsequent appreciation in value. A drawback is that the trust is irrevocable. This means it generally can never be revised. Call us at (803) 845-2721 for more details.

An IRS levy is a legal action that allows the agency to seize your property to pay a tax debt. This can include taking f...
06/09/2026

An IRS levy is a legal action that allows the agency to seize your property to pay a tax debt. This can include taking funds from your bank accounts, garnishing your wages or claiming other assets, such as your car or house, to cover your tax balance. Levies don’t happen without warning. They generally happen after multiple notices and missed deadlines. Additionally, the IRS must send you a Final Notice of Intent to Levy and give you the right to request a hearing. If you receive notice of a levy, don’t ignore it! Acting quickly may help you prevent or release a levy. We’re here to help. Call us at (803) 845-2721.

Address

705 Edgefield Road
North Augusta, SC
29841

Opening Hours

Monday 9am - 5pm
Tuesday 9am - 5pm
Wednesday 9am - 5pm
Thursday 9am - 5pm
Friday 9am - 5pm

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