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P3: dated 1099 decisions, payment methods and the card exception (defects 23, 12, 18, D-40)
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A vendor's 1099 decision is its own dated fact (files NEC or MISC, not
reportable with its reason, or undetermined), applied by each payment's
date. Payment methods are recorded; card and network payments are left
out and listed; a member's check through financing counts; a bank payment
with no method counts (D-40); $2,000 for payments after 2025. One
worksheet for the tool, the viewer and the CPA package.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
This commit is contained in:
swaitsandClaude Opus 5.5 committed 2026-10-21 12:12:26 -06:00
1 parent c2ceabbae9
commit 1304b9c0ad
77 files changed
+11455 -970
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crates/ledger-gui/tests/exports.rs
+19 -5
View File
@@ -67,6 +67,19 @@ struct RootBook {
document: u64,
}
/// A 1099-NEC decision from the beginning, decided by the test.
fn nec() -> ledger_core::Dated1099 {
ledger_core::Dated1099::from_beginning(
ledger_core::Decision1099::Files(ledger_core::Form1099::Nec),
Some(ledger_core::settings::Source {
decided_by: "test".into(),
decided_on: today(),
citation: None,
note: None,
}),
)
}
fn root_book() -> RootBook {
let root = tempfile::Builder::new()
.prefix("wb-gui-root-")
@@ -391,8 +404,7 @@ fn the_menus_1099_worksheet_carries_a_payees_full_tin() {
let mut s = Store::open(&f.book).unwrap();
// A contractor marked for a 1099-NEC, paid past 2026's threshold.
let vendor = s.add_vendor("Pat Payee").unwrap();
s.set_vendor_1099(vendor, Some(ledger_core::Form1099::Nec), true)
.unwrap();
s.set_vendor_1099(vendor, &nec(), Some(true)).unwrap();
let party = s.ledger().party_of_vendor(vendor).unwrap();
let key = f
.book
@@ -479,8 +491,7 @@ fn the_menus_worksheet_says_which_payees_lack_a_tin() {
{
let mut s = Store::open(&f.book).unwrap();
let vendor = s.add_vendor("Pat Payee").unwrap();
s.set_vendor_1099(vendor, Some(ledger_core::Form1099::Nec), true)
.unwrap();
s.set_vendor_1099(vendor, &nec(), Some(true)).unwrap();
let e = s.create_entry(today(), "Design work").unwrap();
for (code, side) in [("6100", Side::Debit), ("1000", Side::Credit)] {
let id = s.ledger().chart().find_by_code(code).unwrap().id;
@@ -492,5 +503,8 @@ fn the_menus_worksheet_says_which_payees_lack_a_tin() {
let b = load(&f.book);
let (_, note) = Job::Worksheet(2026).run(&b).unwrap();
let note = note.expect("the missing TIN is noted");
assert!(note.starts_with("1 reportable payee(s)"), "{note}");
assert!(
note.starts_with("1 payee(s) a 1099 is or may be due for have no TIN"),
"{note}"
);
}
crates/ledger-gui/tests/parties.rs
+278 -17
View File
@@ -7,8 +7,8 @@ use chrono::NaiveDate;
use egui_kittest::Harness;
use ledger_core::arap::DocumentLine;
use ledger_core::{
AccountType, Currency, EntryId, Form1099, Money, PartyField, PartyId, PayrollLine, Role, Side,
TinFacts, TinType, W4Facts, W9Facts,
AccountType, Currency, Dated1099, Decision1099, EntryId, Form1099, Money, PartyField, PartyId,
PayrollLine, Role, Side, TinFacts, TinType, W4Facts, W9Facts, vendor_1099_report,
};
use ledger_gui::books::Books;
use ledger_gui::nav::{Route, Section};
@@ -146,6 +146,22 @@ fn fixture(tag: &str) -> Fixture {
let labor = s
.add_account("6050", "Contract Labor", AccountType::Expense, None, false)
.unwrap();
// The books' cash account, which the 1099 worksheet counts payments
// out of (P3 review R5: never every asset).
let source = ledger_core::settings::Source {
decided_by: "test".into(),
decided_on: d(2025, 1, 1),
citation: None,
note: None,
};
s.change_settings(
&[ledger_core::settings::Change {
key: "books.cash_accounts".into(),
value: Some(serde_json::json!(["1000"])),
}],
&source,
)
.unwrap();
let e = s.create_entry(d(2025, 1, 1), "Owner contribution").unwrap();
s.add_line(e, cash, Side::Debit, usd(10_000_000)).unwrap();
s.add_line(e, capital, Side::Credit, usd(10_000_000))
@@ -160,8 +176,12 @@ fn fixture(tag: &str) -> Fixture {
};
let sam_vendor = s.add_vendor("Sam Okafor").unwrap();
s.set_vendor_1099(sam_vendor, Some(Form1099::Nec), false)
.unwrap();
s.set_vendor_1099(
sam_vendor,
&Dated1099::from_beginning(Decision1099::Files(Form1099::Nec), Some(source.clone())),
Some(false),
)
.unwrap();
let sam = s.ledger().party_of_vendor(sam_vendor).unwrap();
s.set_party_role(sam, Role::Contractor, true).unwrap();
let riley = s.add_party("Riley Chen", &[Role::Contractor]).unwrap();
@@ -259,8 +279,12 @@ fn fixture(tag: &str) -> Fixture {
s.set_entry_party(e, Some(old)).unwrap();
s.update_party(old, PartyField::Archived(true)).unwrap();
// What the members advanced is money (rules.md B-35 item 5): Due to
// Shareholders is a financing account.
journal_settings(&mut s, "[books]\nfinancing_accounts = [\"2100\"]\n");
// Shareholders is a financing account; the cash account stays the
// books' (the settings file names both).
journal_settings(
&mut s,
"[books]\ncash_accounts = [\"1000\"]\nfinancing_accounts = [\"2100\"]\n",
);
drop(s);
let oracle = Store::open(&data).unwrap().ledger().clone();
Fixture {
@@ -301,17 +325,19 @@ fn each_partys_totals_are_the_books_numbers() {
assert_eq!(sam.open_bills, Some(cents(30_000)));
assert_eq!(sam.bills, vec![1]);
// The 1099 amount is ledger-core's worksheet line, exactly, over the
// viewer's payment accounts (every asset account, no cash accounts
// being set; the financing account).
// viewer's payment accounts: the books' cash account and the
// financing account.
let owed = o.chart().find_by_code("2100").unwrap().id;
let r = ledger_core::vendor_1099_report_with(
let r = vendor_1099_report(
o,
2026,
None,
&ledger_core::PaymentAccounts {
cash: vec![],
cash: vec![o.chart().find_by_code("1000").unwrap().id],
financing: vec![owed],
},
&[],
None,
)
.unwrap();
let line = r
@@ -321,9 +347,18 @@ fn each_partys_totals_are_the_books_numbers() {
.unwrap();
assert_eq!(sam.form_1099.as_ref(), Some(line));
assert_eq!(sam.threshold_1099, Some(r.threshold));
// (Cash and what the owner paid for the company: the card isn't in
// it.)
assert_eq!(line.paid, cents(180_000));
// Cash counts (1,000 + the bill's 500); what the owner paid for the
// company through the financing account waits on how they paid
// (rules.md B-19); the card's charge is no payment out of cash.
assert_eq!(line.paid, cents(150_000));
assert_eq!(line.undetermined, cents(30_000));
// Party totals count all of it as paid to Sam (B-35 item 9): the
// 1099's buckets, and the card's 200 (no business card is recorded,
// so the worksheet lists it nowhere).
assert_eq!(
sam.paid_ytd,
line.paid + line.undetermined + line.excluded_card + cents(20_000)
);
// Every entry tagged, drafts included, newest first.
assert!(sam.entries.contains(&f.bill_entry));
assert!(sam.entries.contains(&f.reversal));
@@ -614,10 +649,13 @@ fn journal_text_for_a_creditor() {
)),
"{texts:#?}"
);
// Declared with the feature already in force (the fixture's 1099
// decisions'), sorted.
assert!(
texts
.iter()
.any(|(t, _)| t == "Journal format 2 declared, with party_creditors"),
.any(|(t, _)| t
== "Journal format 2 declared, with party_creditors, vendor_1099_decisions"),
"{texts:#?}"
);
let mut h = Harness::builder()
@@ -890,8 +928,12 @@ fn party_money_by_period_and_what_for() {
// The 1099 amount follows the period's calendar year.
let (line, _) = b.party_1099(f.sam, 2025).unwrap();
assert_eq!(line.paid, cents(50_000));
// 2026: the cash 1,000 and the bill's 500 paid count; the owner's
// 300 through the financing account waits on how it was paid
// (rules.md B-19); the card's 200 is no payment out of cash.
let (line, _) = b.party_1099(f.sam, 2026).unwrap();
assert_eq!(line.paid, cents(180_000));
assert_eq!(line.paid, cents(150_000));
assert_eq!(line.undetermined, cents(30_000));
}
#[test]
@@ -1064,7 +1106,7 @@ fn member_books(tag: &str) -> MemberBooks {
let dir = TempDir::new(tag);
let mut s = Store::create(&dir.0.join("books-data"), Currency::USD).unwrap();
let acct = |s: &mut Store, c: &str, n: &str, t| s.add_account(c, n, t, None, false).unwrap();
let bank = acct(&mut s, "1000", "Bluevine", AccountType::Asset);
let bank = acct(&mut s, "1000", "Quillmere", AccountType::Asset);
let equip = acct(&mut s, "1500", "Equipment", AccountType::Asset);
let due = acct(
&mut s,
@@ -1694,7 +1736,7 @@ fn owed_to_members_reads_the_financing_accounts_first() {
/// core does (every asset account but receivables: Books::
/// money_cash_accounts), so the laptop on 1500 reads as cash: Tobin's 2026
/// contributions are $600.00 cash, none property. The Cash page keeps its
/// name-based guess ("Bluevine" names no cash word: no cash accounts).
/// name-based guess ("Quillmere" names no cash word: no cash accounts).
#[test]
fn without_cash_accounts_the_capital_statement_reads_money_as_core_does() {
let m = member_books("capital-no-cash");
@@ -1797,3 +1839,222 @@ fn party_money_is_the_servers_without_cash_accounts_and_after_today() {
(d(2026, 1, 1), d(2026, 11, 20))
);
}
/// P3 brief 1.4: the viewer computed the 1099 four ways (every asset with
/// no financing on its 1099 page, its Needs attention and its company
/// page; cash and financing without members on a party). Now every 1099
/// figure it shows is the server's (`ledger_package::vendor_1099_report`
/// for the books' own settings), checked here against ledger-core's
/// report for the same accounts. By hand: Harbor Design LLC (1099-NEC, no
/// W-9) paid 2,600.00 from the bank and 2,500.00 by a member through Due
/// to Members (2100, financing) with no payment method recorded: counts
/// 2,600.00 (reportable), undetermined 2,500.00. Cedar Studio, never
/// decided, paid 300.00 from the bank.
#[test]
fn the_viewer_counts_the_1099_as_the_server_does() {
let dir = TempDir::new("viewer-1099");
let data = dir.0.join("books-data");
let mut s = Store::create(&data, Currency::USD).unwrap();
let cash = s
.add_account("1000", "Checking", AccountType::Asset, None, false)
.unwrap();
let due = s
.add_account(
"2100",
"Due to Members",
AccountType::Liability,
None,
false,
)
.unwrap();
let labor = s
.add_account("6050", "Contract Labor", AccountType::Expense, None, false)
.unwrap();
let source = ledger_core::settings::Source {
decided_by: "test".into(),
decided_on: d(2026, 1, 1),
citation: None,
note: None,
};
s.change_settings(
&[
ledger_core::settings::Change {
key: "books.cash_accounts".into(),
value: Some(serde_json::json!(["1000"])),
},
ledger_core::settings::Change {
key: "books.financing_accounts".into(),
value: Some(serde_json::json!(["2100"])),
},
],
&source,
)
.unwrap();
let harbor = s.add_vendor("Harbor Design LLC").unwrap();
s.set_vendor_1099(
harbor,
&Dated1099::from_beginning(Decision1099::Files(Form1099::Nec), Some(source.clone())),
Some(false),
)
.unwrap();
let cedar = s.add_vendor("Cedar Studio").unwrap();
let pay = |s: &mut Store, date, vendor, cr, c| {
let e = s.create_entry(date, "work").unwrap();
s.add_line(e, labor, Side::Debit, usd(c)).unwrap();
s.add_line(e, cr, Side::Credit, usd(c)).unwrap();
s.post_entry(e).unwrap();
s.set_entry_vendor(e, Some(vendor)).unwrap();
e
};
pay(&mut s, d(2026, 3, 1), harbor, cash, 260_000);
let member_paid = pay(&mut s, d(2026, 4, 1), harbor, due, 250_000);
pay(&mut s, d(2026, 5, 1), cedar, cash, 30_000);
drop(s);
let b = load(&dir.0);
let oracle = Store::open(&data).unwrap().ledger().clone();
let want = vendor_1099_report(
&oracle,
2026,
None,
&ledger_core::PaymentAccounts {
cash: vec![cash],
financing: vec![due],
},
&[],
None,
)
.unwrap();
assert_eq!(b.vendor_1099(2026).unwrap(), want);
let h = want.vendors.iter().find(|v| v.vendor_id == harbor).unwrap();
assert_eq!((h.paid, h.undetermined), (cents(260_000), cents(250_000)));
assert!(h.reportable);
// Its party: the same line, in the party's info and its 1099 tile.
let party = b.ledger.party_of_vendor(harbor).unwrap();
assert_eq!(b.party(party).unwrap().form_1099.as_ref(), Some(h));
assert_eq!(b.party_1099(party, 2026), Some((h.clone(), want.threshold)));
// The worksheet page's rows are the same lines.
let w = b.vendor_1099_worksheet(2026).unwrap();
let rows: Vec<(u64, Decimal, Decimal)> = w
.lines
.iter()
.map(|l| (l.vendor_id, l.paid, l.undetermined))
.collect();
let lines: Vec<(u64, Decimal, Decimal)> = want
.vendors
.iter()
.map(|l| (l.vendor_id, l.paid, l.undetermined))
.collect();
assert_eq!(rows, lines);
// Needs attention: the W-9 (2,600.00 counts, over 2,000), Cedar's
// decision (paid by check, under the threshold: a Todo), and the
// member's payment with no method.
let items = attention::find(&b);
let item = |prefix: &str| items.iter().find(|i| i.title.starts_with(prefix));
let w9 = item("Harbor Design LLC needs a W-9").expect("the W-9 item");
assert!(w9.detail.contains("$2,600.00"), "{}", w9.detail);
assert!(w9.prompt.contains("books.set_w9"), "{}", w9.prompt);
let decide = item("Decide whether Cedar Studio gets a 1099").expect("Cedar's decision");
assert_eq!(decide.severity, ledger_gui::books::Severity::Todo);
assert!(decide.prompt.contains("books.set_vendor_1099"));
assert!(item("Decide whether Harbor").is_none(), "Harbor is decided");
let method = item("1 payment has no payment method").expect("the method item");
assert!(
method.detail.contains(&member_paid.to_string()),
"{}",
method.detail
);
for tool in [
"books.instruments",
"books.add_instrument",
"books.set_entry_instrument",
] {
assert!(method.prompt.contains(tool), "{tool}: {}", method.prompt);
}
}
/// The journal page says what each 1099 record did (P3 brief 5): a
/// decision with who made it and from when, the W-9 flag on its own, a
/// payment method added, an entry's method set and cleared; and an old
/// line with no form says "undetermined", never "no longer gets a 1099".
#[test]
fn the_journal_says_what_each_1099_record_did() {
let dir = TempDir::new("journal-1099");
let data = dir.0.join("books-data");
let mut s = Store::create(&data, Currency::USD).unwrap();
let cash = s
.add_account("1000", "Checking", AccountType::Asset, None, false)
.unwrap();
let card = s
.add_account("2050", "Harbor Visa", AccountType::Liability, None, false)
.unwrap();
let harbor = s.add_vendor("Harbor Design LLC").unwrap();
let source = ledger_core::settings::Source {
decided_by: "Riley Chen".into(),
decided_on: d(2026, 10, 16),
citation: None,
note: None,
};
s.set_vendor_1099(
harbor,
&Dated1099::from_beginning(Decision1099::Files(Form1099::Nec), Some(source.clone())),
None,
)
.unwrap();
s.set_vendor_1099(
harbor,
&Dated1099 {
effective: Some(d(2026, 12, 30)),
decision: Decision1099::not_reportable(
ledger_core::ExemptReason::Corporation,
"elected to be taxed as a corporation",
)
.unwrap(),
source: Some(source),
},
None,
)
.unwrap();
s.set_vendor_w9_flag(harbor, true).unwrap();
let visa = s
.add_instrument(
ledger_core::InstrumentKind::BusinessCard,
"Harbor Visa",
None,
None,
card,
)
.unwrap();
let e = s.create_entry(d(2026, 3, 1), "work").unwrap();
s.add_line(e, card, Side::Credit, usd(10_000)).unwrap();
s.add_line(e, cash, Side::Debit, usd(10_000)).unwrap();
s.set_entry_instrument(e, Some(visa)).unwrap();
s.set_entry_instrument(e, None).unwrap();
drop(s);
let b = load(&dir.0);
let texts: Vec<String> = b
.journal
.iter()
.filter(|l| {
matches!(
l.line_type.as_str(),
"vendor.1099_set"
| "vendor.w9_flag_set"
| "instrument.added"
| "entry.instrument_set"
)
})
.filter_map(|l| describe(&b, l))
.map(|e| e.text)
.collect();
assert_eq!(
texts,
[
"1099 decision for Harbor Design LLC: 1099-NEC (by Riley Chen, Oct 16, 2026)".to_string(),
"1099 decision for Harbor Design LLC from Dec 30, 2026: Not reportable: a corporation (elected to be taxed as a corporation) (by Riley Chen, Oct 16, 2026)".to_string(),
"W-9 of Harbor Design LLC marked on file".to_string(),
"Added payment method Harbor Visa (a company card)".to_string(),
format!("Payment method of #{e}: Harbor Visa"),
format!("Cleared the payment method of #{e}"),
]
);
}