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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-package/src/package.rs
+31 -76
View File
@@ -15,18 +15,20 @@
//! XLSX, for the fiscal year containing as_of, through as_of; the
//! fixed asset register when an asset was bought by as_of; the
//! general ledger and journal (XLSX); the journal through as_of as
//! IIF; the 1099 worksheet for as_of's calendar year through as_of
//! (or why it can't be made); with members, the K-1 worksheet; a
//! README first.
//! IIF; the 1099 worksheet for as_of's calendar year through as_of,
//! books.vendor_1099's for the package's cash and financing accounts
//! (INVARIANT 7), or why it can't be made; with members, the K-1
//! worksheet; a README first.
//! 2. With members, k1-members.csv has one row per member: name, party,
//! share, capital account, TIN and type (or last four without a TIN
//! source), and the K-1 worksheet's capital figures (ledger_core::k1)
//! for the fiscal year to date; the members' total row with more than
//! one. The 1099 worksheet adds each payee's party, last four, TIN,
//! and type with a TIN source.
//! one. The 1099 worksheet is books.vendor_1099's CSV
//! (crate::vendor_1099_csv), each payee's TIN and type added with a
//! TIN source.
//! 3. A TIN the source can't give never fails the package: the row says
//! why, and so do the README and tin_gaps (members, and 1099 payees
//! that are reportable).
//! a 1099 is or may be due for).
//! 4. With include_receipts: every current file behind the year's
//! posted entries, filed on them or linked to them, once per entry,
//! each with a row in receipts/index.csv; and the company's
@@ -62,7 +64,7 @@ use crate::reports::{
};
use crate::text::{csv_escape, money, share_text};
use crate::tins::{TinSource, tin_type_key};
use crate::vendor_1099::vendor_1099_report;
use crate::vendor_1099::{vendor_1099_csv, vendor_1099_csv_name, vendor_1099_worksheet};
/// What the package is built for.
#[derive(Clone, Copy)]
@@ -95,8 +97,8 @@ pub struct Package {
pub files: Vec<(String, Vec<u8>)>,
/// The zip.
pub zip: Vec<u8>,
/// With a TIN source: each member or reportable 1099 payee whose TIN
/// the package lacks, and why (INVARIANT 3).
/// With a TIN source: each member, or 1099 payee a 1099 is or may be
/// due for, whose TIN the package lacks, and why (INVARIANT 3).
pub tin_gaps: Vec<String>,
/// The receipts in receipts/ (one per entry they are behind).
pub receipt_count: usize,
@@ -138,16 +140,8 @@ pub fn build_package<B: PackageBooks + ?Sized>(
let pdf = |st: &ledger_import::Statement| statement_pdf(st, &meta).map_err(|e| e.to_string());
let members = report_members(company);
// One list of each per package (INVARIANT 7).
let cash_codes = if req.cash_accounts.is_empty() {
settings.cash_accounts
} else {
req.cash_accounts
};
let financing_codes = if req.financing_accounts.is_empty() {
settings.financing_accounts
} else {
req.financing_accounts
};
let payments = settings.with_accounts(req.cash_accounts, req.financing_accounts);
let (cash_codes, financing_codes) = (payments.cash_accounts, payments.financing_accounts);
// The financial statements, each as PDF and XLSX.
let mut statements: Vec<(&str, ledger_import::Statement)> = vec![
@@ -373,68 +367,29 @@ pub fn build_package<B: PackageBooks + ?Sized>(
));
// 1099 worksheet for the calendar year of as_of, through as_of
// (INVARIANT 6): the payments from January 1, out of the package's
// cash and financing accounts (INVARIANT 7).
// cash and financing accounts (INVARIANT 7), the same worksheet and
// CSV books.vendor_1099 and the viewer hand over for those accounts
// and that day (one builder, one figure).
let year = chrono::Datelike::year(&as_of);
let mut worksheet_1099 = false;
let payments = Settings {
cash_accounts: cash_codes,
financing_accounts: financing_codes,
..*settings
};
match vendor_1099_report(ledger, &payments, year, Some(as_of), None) {
Ok(r1099) => {
let mut w = String::from("vendor,form,w9_on_file,paid,reportable");
if tins.is_some() {
w.push_str(",party_id,tin_last4,tin,tin_type,tin_note");
}
w.push('\n');
for v in &r1099.vendors {
w.push_str(&format!(
"\"{}\",{},{},{},{}",
v.name.replace('"', "\"\""),
v.form.map(|f| f.label()).unwrap_or(""),
v.tin_on_file,
money(v.paid),
v.reportable
));
// The payee's full TIN from the source (INVARIANT 2).
if let Some(tins) = tins {
let party = ledger.party_of_vendor(v.vendor_id);
let last4 = party
.and_then(|id| ledger.get_party(id))
.and_then(|p| p.tin_last4())
.map(str::to_string);
let got = match party {
None => Err("TIN not in the vault: no party for this vendor".into()),
Some(id) => tins(id),
};
let (tin, kind, note) = match got {
Ok(t) => (
t.formatted(),
tin_type_key(t.kind).to_string(),
String::new(),
),
Err(why) => {
if v.reportable {
tin_gaps.push(format!("1099 payee {}: {why}", v.name));
}
(String::new(), String::new(), why)
}
};
w.push_str(&format!(
",{},{},{tin},{kind},{}",
party.map(|id| id.to_string()).unwrap_or_default(),
last4.unwrap_or_default(),
csv_escape(&note)
));
match vendor_1099_worksheet(ledger, &payments, year, None, Some(as_of), tins) {
Ok(w) => {
// A payee a 1099 is or may be due for, whose TIN the package
// lacks (INVARIANT 3).
for l in w.lines.iter().filter(|l| l.may_file()) {
if let Some(why) = &l.tin_note {
tin_gaps.push(format!("1099 payee {}: {why}", l.name));
}
w.push('\n');
}
files.push((format!("1099-worksheet-{year}.csv"), w.into_bytes()));
files.push((
vendor_1099_csv_name(year, false),
vendor_1099_csv(&w, tins.is_some()).into_bytes(),
));
worksheet_1099 = true;
}
// The threshold isn't known for this year: never guess it
// (rules.md B-19); say so in the package instead.
// The worksheet can't be made (the year's threshold isn't known,
// or the package names no cash accounts): never guess (rules.md
// B-19); say so in the package instead.
Err(e) => files.push((
format!("1099-worksheet-{year}-NOT-INCLUDED.txt"),
format!("{e}\n").into_bytes(),
@@ -611,7 +566,7 @@ pub fn build_package<B: PackageBooks + ?Sized>(
},
worksheet = if worksheet_1099 {
format!(
"1099-worksheet-{year}.csv: cash paid per vendor marked for a 1099{}, against the year's threshold{}.\n",
"1099-worksheet-{year}.csv: each vendor paid in {year}{} or decided for a 1099: what counts toward its 1099 against the year's threshold, what was paid by card or payment network (reported by the processor on Form 1099-K, Treas. Reg. §1.6041-1(a)(1)(iv)), what can't be classified until its payment method is recorded, and its 1099 decision with the reason, who made it, and when it took effect{}.\n",
if year_end {
String::new()
} else {