美国YCL会计事务所 | YCL CPA

Licensed CPA (NC & CA) · Big Four background · 15+ yrs
U.S. tax · bookkeeping · payroll · cross-border compliance
Cary, NC ⇄ Shanghai · Free consultation

[美国YCL会计事务所 | YCL CPA @YCLcpa]

Hiring family? Real work, market pay, time records and W-2 payroll. A child under 18 working for a parent's sole prop owes no Social Security/Medicare on those wages (not true for S Corps). Red line: paying for no work. https://t.co/FJEc0JCYUM #FamilyBusiness #SmallBusiness

[美国YCL会计事务所 | YCL CPA @YCLcpa]

Car, phone & home office can be deductible by business-use %. 2026 mileage: 72.5¢ (Jan–Jun), 76¢ (Jul–Dec), so split your log by date. Commuting doesn't count. S Corp owners: use an accountable plan. https://t.co/FJEc0JCYUM #SmallBusiness #TaxDeductions #MileageLog

[美国YCL会计事务所 | YCL CPA @YCLcpa]

Buying equipment or renovating? For 2026, Section 179 allows up to $2.56M, and 100% bonus depreciation is permanent for property acquired after Jan 19, 2025. It must be in service by Dec 31. NC adds back 85% of bonus. Plan it: https://t.co/FJEc0JCYUM #Section179 #SmallBusiness

[美国YCL会计事务所 | YCL CPA @YCLcpa]

NC sales tax basics: register with NCDOR, charge state 4.75% + local rate (Wake 7.25%, Durham 7.5%), file E-500 monthly or quarterly. Restaurants may owe a separate county meals tax; spas & nail salons must tax retail products. https://t.co/FJEc0JCYUM #NorthCarolina #SalesTax

[美国YCL会计事务所 | YCL CPA @YCLcpa]

Self-employed? Pay estimated tax Apr 15, Jun 15, Sep 15 & Jan 15. To generally avoid the federal penalty, pay the smaller of 90% of this year's tax or 100% of last year's (110% if AGI > $150K). NC has its own NC-40. Next due: Jan 15, 2027. https://t.co/FJEc0JCYUM #EstimatedTax

[美国YCL会计事务所 | YCL CPA @YCLcpa]

S Corp owners who work in the business must pay themselves a reasonable W-2 salary. Too low risks IRS reclassification; too high wastes FICA. Base it on your duties, hours & local market pay, document it, and pay on a regular schedule. https://t.co/FJEc0JCYUM #SCorp #Payroll

[美国YCL会计事务所 | YCL CPA @YCLcpa]

Sole prop, LLC or S Corp? An LLC mainly limits liability. An S Corp election can cut self-employment tax once profits are meaningful, but adds payroll, a 1120-S & NC franchise tax, and all shareholders must qualify. Run the numbers first: https://t.co/FJEc0JCYUM #SCorp #LLC

[美国YCL会计事务所 | YCL CPA @YCLcpa]

Monthly close beats year-end cramming: 1) see your real margins in time to act, 2) plan estimated taxes & year-end moves with real numbers, 3) keep sales tax, payroll & books consistent and audit-ready. https://t.co/FJEc0JCr5e #Bookkeeping #SmallBusiness

[美国YCL会计事务所 | YCL CPA @YCLcpa]

Restaurant owners: COGS = beginning inventory + purchases - ending inventory. Count inventory at year-end, keep personal groceries out, file vendor invoices, and watch food-cost % monthly. Get every legit deduction, safely: https://t.co/FJEc0JCr5e #RestaurantOwner #Bookkeeping

[美国YCL会计事务所 | YCL CPA @YCLcpa]

Cash-heavy shop? Build a loop: every sale in the POS, count the drawer daily, deposit cash intact, record card sales gross (fees as expense), and reconcile monthly. Never split deposits to dodge bank reporting. https://t.co/FJEc0JCr5e #Bookkeeping #Restaurant #SmallBusiness

[美国YCL会计事务所 | YCL CPA @YCLcpa]

Bookkeeping step one: separate business and personal accounts. It makes deductions provable, explains every deposit in an audit, supports your LLC's liability shield, and makes 1099-K reconciliation easy. Start clean: https://t.co/FJEc0JCYUM #Bookkeeping #SmallBusiness

[美国YCL会计事务所 | YCL CPA @YCLcpa]

"No tax on tips" (2025–2028): workers in listed tipped jobs may deduct up to $25,000 of voluntary tips on their federal return, with phaseouts above $150K/$300K MAGI. FICA still applies. Owners: report tips on 2026 W-2s (code TP). https://t.co/FJEc0JCYUM #NoTaxOnTips

[美国YCL会计事务所 | YCL CPA @YCLcpa]

Good food, shared culture, and a day for the whole community.

Taste of Asia Raleigh 2026 brings together 80+ vendors and food stalls and 40+ cultural performances. Bring family and friends to enjoy Asian food, music, and traditions in downtown Raleigh.

📅 Saturday, October 3, 2026
🕚 11 AM–6 PM
📍 Moore Square, Downtown Raleigh
🎟 Free admission • Family friendly

YCL CPA is pleased to support the festival as a community sponsor. Based in RTP, Gloria Liu, CPA and the YCL team serve individuals, families, and businesses with tax preparation, tax planning, complex international tax matters, U.S.–China cross-border tax, and business tax and accounting services.

Event details: https://t.co/SrpCuqMnRa
YCL website: https://t.co/pZhf2xiukt

#TasteOfAsia #Raleigh #RTP #YCLCPA

[美国YCL会计事务所 | YCL CPA @YCLcpa]

10月3日，一起品味亚洲！Taste of Asia Raleigh 2026：11AM–6PM，Moore Square。80+商家、40+演出，免费入场。YCL CPA 很高兴支持社区相聚。
https://t.co/af1cjREHnD
#Raleigh

[美国YCL会计事务所 | YCL CPA @YCLcpa]

美食相聚，文化相连！2026年10月3日（星期六）上午11点至下午6点，Taste of Asia Raleigh 2026 将在 Raleigh 市中心 Moore Square 举行。80+ 家特色商家与美食摊位、40+ 场文化演出，免费入场，欢迎带上家人朋友，共享亚洲美食与文化。YCL CPA 很高兴作为社区赞助商支持这场盛会。Gloria Liu, CPA 与团队立足 RTP，为个人、家庭与企业提供个人与企业报税、税务规划、海外复杂税务、中美跨境税务及企业财税服务。一起品味亚洲，连接社区！了解我们：https://t.co/7v3N5yMNYv
Good food brings us together. Culture connects us. Celebrate Taste of Asia Raleigh 2026 on Saturday, October 3, from 11 AM to 6 PM at Moore Square in downtown Raleigh! Explore 80+ vendors and food stalls and enjoy 40+ cultural performances. Admission is free, and everyone is welcome—bring your family and friends! YCL CPA is pleased to support this celebration as a community sponsor. Based in RTP, Gloria Liu, CPA and the YCL team serve individuals, families, and businesses through individual and business tax preparation, tax planning, complex international tax matters, U.S.–China cross-border tax, and business tax and accounting services. Discover the flavors of Asia and celebrate our community! Learn more: https://t.co/7v3N5yMNYv

[美国YCL会计事务所 | YCL CPA @YCLcpa]

埃隆·马斯克给二十多岁年轻人的建议：在 AI 时代，先把自己变成一个问得出来的人。
被问到：面对 AI 与机器人的高速发展，年轻人今天最该学什么？马斯克的回答并不玄乎——
“尽可能接受最广泛的教育：艺术、科学、工程，以及广博的通识知识。”
原因很直接：
• AI 和机器人几乎能立刻完成你提出的任何技能型、技术型请求。
• 未来的优势，不在于亲手把活干完，而在于你知道该要求什么。
• 知识面越广、对世界的理解越深，你的问题就越准，给机器的指令（Prompt）也就越有分量。
一句话：
未来不太会奖赏只会执行的人，而会奖赏那些有好奇心、有判断力、能把愿望说清楚、并驾驭机器去实现它的人。
#马斯克

[美国YCL会计事务所 | YCL CPA @YCLcpa]

Hiring your first employee in NC? Get an EIN (free on https://t.co/WINBFUnbPj), an NCDOR withholding account & an NC DES unemployment account first. Then calendar Form 941 (quarterly), 940 & W-2s (Jan 31) and NC-5. Checklist: https://t.co/FJEc0JCYUM #NorthCarolina #Payroll

[美国YCL会计事务所 | YCL CPA @YCLcpa]

Nail salon & spa owners: "commission + 1099" is risky if you set prices, schedules & supply products. That usually points to W-2 employees. Run our 8-question self-check and fix issues before they compound: https://t.co/FJEc0JCYUM #NailSalon #SpaOwner #Payroll

[美国YCL会计事务所 | YCL CPA @YCLcpa]

Tips are wages. Employees report tips monthly; owners run them through payroll. Big restaurants may file Form 8027. And since 2025, salons & spas can claim the FICA tip credit (Form 8846) like restaurants. Details: https://t.co/FJEc0JCYUM #TipReporting #SmallBusiness

[美国YCL会计事务所 | YCL CPA @YCLcpa]

Opening a restaurant? Servers, cooks & dishwashers who work your schedule with your tools are usually W-2 employees, not 1099 contractors. Misclassifying can mean back taxes, penalties & interest. Set up payroll right: https://t.co/FJEc0JCYUM #SmallBusiness #Payroll