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.

Trying to catch up? Employees age 50 and older are allowed to make extra, “catch-up” contributions to their 401(k) and s...
06/02/2026

Trying to catch up? Employees age 50 and older are allowed to make extra, “catch-up” contributions to their 401(k) and similar plans. In 2026, you can generally contribute an additional $8,000, for an annual maximum of $32,500. And, if you turn age 60, 61, 62 or 63 this year, you can contribute up to $35,750! However, there’s a catch. Recent tax law changes require certain high earners to invest catch-up contributions in a post-tax Roth account, such as a Roth 401(k). This may require additional planning. Call us at (803) 845-2721 to discuss how to reach your retirement savings goals.

06/02/2026

The IRS Notice Nightmare Nobody Talks About!!!

One of the most frustrating parts of being a tax professional today is receiving a call from a client who just got another IRS notice after we've already responded, submitted documentation, corrected the issue, or spent hours working to resolve it.

From the client's perspective, it can sometimes look like their CPA or tax professional isn't doing their job. Trust me—we understand why it feels that way.

The reality is that many tax professionals across the country are fighting an uphill battle against IRS backlogs, automated notice systems, and processing delays that are completely outside of our control.

One of the most common questions we receive is:

"Why is the IRS still sending notices when we already sent them the information they requested?"

The answer is often frustratingly simple: the IRS and its automated systems don't always work at the same speed.

In many cases, taxpayers or their representatives submit the requested documentation, corrections, or explanations on time. However, before an IRS employee has the opportunity to review that information, the IRS's automated notice system may continue generating additional letters.

A few reasons this happens:

✅ IRS correspondence processing can take months.

✅ Different IRS departments often do not communicate with each other in real time.

✅ Automated notices continue while responses are waiting to be reviewed.

✅ Mail, faxes, and uploaded documents must be processed before they reach the appropriate employee.

As tax professionals, we frequently monitor IRS transcripts and account activity because they often provide a more accurate picture of what's happening than the notices themselves.

The important takeaway: Receiving another IRS notice does not automatically mean your response was ignored or that additional action is immediately required.

If you receive an IRS notice, don't panic—but don't ignore it either. Have a qualified tax professional review it and determine whether the IRS is simply catching up to information that has already been provided.

Behind every notice is often a tax professional who has already spent hours working on your behalf, waiting for the IRS to catch up.

The tax system can be complicated. Our job is to help you navigate it with confidence.

— Josue Garcia, CPA
Josue Garcia CPA LLC

Now is the perfect time to tidy up your QuickBooks files. Unreconciled accounts, uncategorized transactions and outdated...
06/01/2026

Now is the perfect time to tidy up your QuickBooks files. Unreconciled accounts, uncategorized transactions and outdated records can distort your cash flow and profitability. Even with QuickBooks’ automation tools and AI-enabled features, consistent review and oversight are essential. Don’t forget your chart of accounts! An outdated or cluttered chart can muddy your results, making it harder to understand your true performance. Clean books support better financial decisions and smoother tax filings. Call us at (803) 845-2721 to help get your bookkeeping in top shape.

Does your business provide complimentary on-site food and beverages for employees? The rules for deducting certain busin...
05/29/2026

Does your business provide complimentary on-site food and beverages for employees? The rules for deducting certain business meals have changed. Beginning in 2026, employers generally can’t deduct 1) meals treated as de minimis fringe benefits, or 2) employer-provided meals that are excludable from an employee’s income and provided for the employer’s convenience on business premises. For the 2025 tax year, generally the former were 100% deductible and the latter were 50% deductible. Contact us at (803) 845-2721 to discuss whether this change will affect your company and how to plan accordingly.

Beginning July 4, 2026, parents, grandparents and others can contribute to Trump Accounts (TAs) for the benefit of eligi...
05/26/2026

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.

Fringe benefits offer multiple business advantages. They can boost morale, attract and retain top talent, and qualify fo...
05/25/2026

Fringe benefits offer multiple business advantages. They can boost morale, attract and retain top talent, and qualify for potential tax breaks. That’s why it’s smart to review which ones you sponsor and what you may be missing. Of course, you don’t want to spend time and resources sponsoring benefits your employees don’t value. And you must follow specific rules and documentation requirements to be eligible for tax-advantaged treatment. Contact us at (803) 845-2721 for help choosing the right fringe benefits for your business and managing the tax impact.

The IRS has issued final regulations on the tax deduction for qualified cash tips. The legislation commonly known as the...
05/22/2026

The IRS has issued final regulations on the tax deduction for qualified cash tips. The legislation commonly known as the “One Big Beautiful Bill Act” created the deduction of up to $25,000 per year for 2025 through 2028. Qualified tips generally refer to cash tips received by an individual in an occupation that “customarily and regularly” received tips on or before Dec. 31, 2024. The final regs list more than 70 eligible occupations. In addition to occupations previously listed in the proposed regs, the final regs add visual artists, floral designers and gas pump attendants. The final regs also provide clarifications to the definition of a qualified cash tip. For more details, call us at (803) 845-2721.

An estate plan helps ensure that your assets are distributed according to your wishes. It also can minimize taxes, safeg...
05/20/2026

An estate plan helps ensure that your assets are distributed according to your wishes. It also can minimize taxes, safeguard your minor children and support your charitable goals. If you haven’t reviewed your estate plan recently, call us at (803) 845-2721. We can help assess whether revisions are needed due to tax law changes or a major life event. If you don’t have an estate plan yet, we can help you get started.

If you have unfiled tax returns, getting back on track may be easier than you think. But the longer you wait, the more c...
05/19/2026

If you have unfiled tax returns, getting back on track may be easier than you think. But the longer you wait, the more costly it becomes. The IRS charges a failure-to-file penalty of 5% per month (up to 25%) of the unpaid tax. There’s also a separate failure-to-pay penalty of 0.5% per month (up to 25%) of the unpaid tax. If both apply in the same month, the combined penalty is generally 5% per month. Returns over 60 days late are subject to a minimum penalty. Filing, even if you can’t pay in full, can reduce penalties and open the door to payment plans or other relief options. Call us at (803) 845-2721 for help.

Every business deserves an advisor who understands its goals and challenges. Our client-first approach combines responsi...
05/18/2026

Every business deserves an advisor who understands its goals and challenges. Our client-first approach combines responsive service with a comprehensive understanding of the latest tax, accounting and regulatory developments. Let’s explore strategies that help your business manage risks, seize opportunities and grow. Call us at (803) 845-2721 to get started.

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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