JUSU CPA, LLC

JUSU CPA, LLC Contact information, map and directions, contact form, opening hours, services, ratings, photos, videos and announcements from JUSU CPA, LLC, Business consultant, 490 North Main Street, Suite # 2, Randolph, MA.

JUSU CPA, LLC is a Certified Public Accounting & Consulting firm providing accounting, audit & attest, tax preparation & planning and advisory services to individuals, privately-owned businesses and non-profit organizations.

Does your business own commercial real property? A closer look at your building costs could change how quickly you can d...
05/28/2026

Does your business own commercial real property? A closer look at your building costs could change how quickly you can deduct those expenses.

Business buildings generally have a 39-year depreciation period. A cost segregation study separates various building components, such as electrical systems and flooring. It then allows these components to be reclassified and deducted over a much shorter period, thereby deferring taxes and boosting cash flow. Recent tax law changes enhanced these benefits by increasing first-year depreciation write-offs.

Call us at 781-815-4171 to discuss whether this strategy is right for your business. We can determine reasonable cost allocations to help withstand IRS scrutiny.

Two federal tax breaks can help offset the cost of accessibility improvements. In 2026, qualifying small businesses (wit...
05/27/2026

Two federal tax breaks can help offset the cost of accessibility improvements. In 2026, qualifying small businesses (with $1 million or less in gross receipts or no more than 30 full-time employees in 2025) may claim the Disabled Access Credit. It’s generally worth 50% of eligible accessibility costs (up to a $5,000 maximum). Businesses of any size may also deduct up to $15,000 per year for qualified architectural and transportation barrier removal. You can claim both benefits in the same year, but not for the same expense. New construction isn’t eligible for either break. If you’re planning upgrades, call us at 781-815-4171 to help you make the most of these incentives.

Late-paying customers create more than cash flow headaches — they can disrupt budgeting, increase borrowing needs and st...
05/26/2026

Late-paying customers create more than cash flow headaches — they can disrupt budgeting, increase borrowing needs and stall growth. However, the problem isn’t always the customer’s unwillingness to pay. It often stems from operational issues, such as weak internal processes, outdated payment systems and inconsistent collections. Businesses that strengthen receivables management improve stability and long-term flexibility. We can help you assess your current collection practices, strengthen internal controls and identify practical ways to improve cash flow management. Call us at 781-815-4171 for guidance.

In strategic planning, it can be hard for business owners to step back and evaluate opportunities objectively. An extern...
05/25/2026

In strategic planning, it can be hard for business owners to step back and evaluate opportunities objectively. An external advisory board can offer fresh, independent perspectives and seasoned guidance, especially when handling high-stakes, complex transactions. A board’s involvement can elevate professionalism, strengthen credibility with stakeholders and support smarter long-term decisions. Contact us at 781-815-4171 to explore how creating an advisory board, or optimizing your current one, can help your business grow.

C corporation shareholders usually owe tax on gains from selling stock. But qualified small business (QSB) stock sales m...
05/21/2026

C corporation shareholders usually owe tax on gains from selling stock. But qualified small business (QSB) stock sales may qualify for a special gain exclusion. To be eligible for this break, certain requirements must be met.

QSB stock acquired after Sept. 27, 2010, may be eligible for a 100% gain exclusion if it’s held for at least five years. Under recent tax law changes, QSB stock acquired after July 4, 2025, may be eligible for a partial gain exclusion if it’s held for at least three years.

Call us at 781-815-4171 to learn whether this tax-saving strategy is right for your business. We can help structure your business to unlock the potential tax savings and navigate the complex rules.

Does your business use independent contractors? The reporting requirements for these workers differ from those for W-2 e...
05/20/2026

Does your business use independent contractors? The reporting requirements for these workers differ from those for W-2 employees. For payments made in 2026, businesses generally must issue Form 1099-NEC, “Nonemployee Compensation,” to contractors paid $2,000 or more (up from $600 for 2025). The higher threshold may reduce your administrative burden because you could have fewer forms to file with the IRS. However, it doesn’t change your recordkeeping, worker classification or backup withholding responsibilities. Contact us at 781-815-4171 to help ensure you’re prepared for the updated reporting requirements.

Cash is no longer the preferred payment method for many customers. As electronic and digital options continue to expand,...
05/19/2026

Cash is no longer the preferred payment method for many customers. As electronic and digital options continue to expand, more businesses are evaluating how much they rely on physical currency. While going fully cashless may not be realistic, a “cash-light” model can help improve margins and streamline operations. However, it’s important to weigh those benefits against customer needs and legal requirements. Before making changes, assess how shifts in payment methods affect cash flow and compliance. The right strategy depends on your customer base, cost structure and risk profile. Call us at 781-815-4171 to discuss your payment mix and determine whether a cash-light approach makes sense for your business.

While the thresholds for the 3.8% net investment income tax (NIIT) have remained unchanged since the NIIT went into effe...
05/18/2026

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 781-815-4171.

LLC and LLP owners: Can you deduct your business losses this year? The answer may depend on whether your activity is con...
05/14/2026

LLC and LLP owners: Can you deduct your business losses this year? The answer may depend on whether your activity is considered passive according to the IRS’s passive activity loss rules.

Under these rules, you generally can use passive losses only to offset income from other passive activities. If you meet certain “material participation” criteria, however, you may be able to offset LLC or LLP losses against nonpassive income, such as wages, interest, dividends and capital gains — but the rules can be complex, especially for limited partners.

Call us at 781-815-4171 for guidance on tracking your participation hours, applying the material participation test and maximizing business loss deductions.

Can business debt become personal? In some cases, yes. If you’re a sole proprietor or a general partner in a partnership...
05/13/2026

Can business debt become personal? In some cases, yes. If you’re a sole proprietor or a general partner in a partnership, you’re personally liable for business debts. Owners of corporations and limited liability companies are generally protected from personal liability, unless they personally guarantee a loan, commit fraud or fail to keep business and personal finances separate. Payroll taxes are different. The IRS can assess the Trust Fund Recovery Penalty to hold owners, officers or other responsible individuals personally liable for unpaid withheld payroll taxes, regardless of the business structure. This applies even if the business declares bankruptcy. Call us at 781-815-4171 with questions.

Address

490 North Main Street, Suite# 2
Randolph, MA
02368

Opening Hours

Monday 8am - 5:30pm
Tuesday 8am - 5:30pm
Wednesday 8am - 5:30pm
Thursday 8am - 5:30pm
Friday 8am - 5:30pm
Saturday 9am - 1pm

Telephone

(781) 815-4171

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