feat: 1099 tracking — vendor forms, payment tags, year-end worksheet

Vendors carry form_1099 (NEC/MISC) and tin_on_file (never the TIN).
Entries carry the vendor they paid; bills, bill payments, and reversals
are tagged automatically. books.vendor_1099 counts cash paid per vendor
per calendar year (card payments excluded) against $600 through 2025 and
$2,000 from 2026, or an override, and flags missing W-9s. Four new tools
(64), two journal events, schema v7. Docs: finished R-FUTURE work is no
longer listed as future.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu

crates/ledger-store/src/schema.rs

@@ -5,7 +5,7 @@
 //! is the current version.
 
 /// Current schema version.
-pub const SCHEMA_VERSION: u32 = 6;
+pub const SCHEMA_VERSION: u32 = 7;
 
 /// Migrations, in order. `MIGRATIONS[i]` migrates from version `i` to `i+1`.
 pub const MIGRATIONS: &[&str] = &[
@@ -185,5 +185,15 @@ ALTER TABLE attachments ADD COLUMN withdrawn_reason TEXT;
 -- and how much of it is deductible). Percent is TEXT, never REAL.
 ALTER TABLE accounts ADD COLUMN tax_category TEXT;
 ALTER TABLE accounts ADD COLUMN deductible_percent TEXT;
+"#,
+    r#"
+-- v7: 1099 tracking: which return each vendor gets, whether its W-9 is on
+-- file (never the TIN itself), and the vendor each entry paid.
+ALTER TABLE vendors ADD COLUMN form_1099 TEXT;
+ALTER TABLE vendors ADD COLUMN tin_on_file INTEGER NOT NULL DEFAULT 0;
+CREATE TABLE IF NOT EXISTS entry_vendors(
+  entry_id INTEGER PRIMARY KEY,
+  vendor_id INTEGER NOT NULL
+);
 "#,
 ];

crates/ledger-store/src/store.rs

@@ -1952,6 +1952,51 @@ impl Store {
         Ok(())
     }
 
+    /// Set which 1099 a vendor gets (or none) and whether its W-9 is on
+    /// file. Journaled as `vendor.1099_set`.
+    pub fn set_vendor_1099(
+        &mut self,
+        vendor: VendorId,
+        form: Option<ledger_core::Form1099>,
+        tin_on_file: bool,
+    ) -> Result<(), StoreError> {
+        self.ledger
+            .get_vendor(vendor)
+            .ok_or(LedgerError::UnknownVendor(vendor))?;
+        let line = self.append_journal(
+            "vendor.1099_set",
+            json!({ "vendor_id": vendor, "form_1099": form, "tin_on_file": tin_on_file }),
+        )?;
+        self.ledger.set_vendor_1099(vendor, form, tin_on_file)?;
+        apply_line_to_sqlite(&self.conn, &line)?;
+        Ok(())
+    }
+
+    /// Tag an entry with the vendor it paid, or clear the tag. Journaled as
+    /// `entry.vendor_set`.
+    pub fn set_entry_vendor(
+        &mut self,
+        entry: EntryId,
+        vendor: Option<VendorId>,
+    ) -> Result<(), StoreError> {
+        // Validate first, so nothing invalid is journaled.
+        self.ledger
+            .get_entry(entry)
+            .ok_or(LedgerError::UnknownEntry(entry))?;
+        if let Some(v) = vendor {
+            self.ledger
+                .get_vendor(v)
+                .ok_or(LedgerError::UnknownVendor(v))?;
+        }
+        let line = self.append_journal(
+            "entry.vendor_set",
+            json!({ "entry_id": entry, "vendor_id": vendor }),
+        )?;
+        self.ledger.set_entry_vendor(entry, vendor)?;
+        apply_line_to_sqlite(&self.conn, &line)?;
+        Ok(())
+    }
+
     /// Link a previously filed (unlinked) receipt to an entry. A receipt
     /// already linked elsewhere must be unlinked first, so moving evidence
     /// off an entry always goes through [`Store::unlink_receipt`] and its
@@ -2948,6 +2993,27 @@ fn replay_line_into_ledger(
                 )));
             }
         }
+        "vendor.1099_set" => {
+            let form = match p.get("form_1099").and_then(|v| v.as_str()) {
+                Some(s) => Some(ledger_core::Form1099::parse(s).ok_or_else(|| {
+                    StoreError::JournalCorrupt("vendor.1099_set form_1099".into())
+                })?),
+                None => None,
+            };
+            ledger.set_vendor_1099(
+                get_u64(p, "vendor_id")?,
+                form,
+                p.get("tin_on_file")
+                    .and_then(|v| v.as_bool())
+                    .unwrap_or(false),
+            )?;
+        }
+        "entry.vendor_set" => {
+            ledger.set_entry_vendor(
+                get_u64(p, "entry_id")?,
+                p.get("vendor_id").and_then(|v| v.as_u64()),
+            )?;
+        }
         "account.tax_set" => {
             let pct = match p.get("deductible_percent").and_then(|v| v.as_str()) {
                 Some(s) => Some(s.parse().map_err(|_| {
@@ -3363,6 +3429,12 @@ fn apply_line_to_sqlite(conn: &Connection, line: &JournalLine) -> Result<(), Sto
             }
         }
         "entry.reversed" => {
+            // A reversed payment un-pays the vendor: carry the tag.
+            conn.execute(
+                "INSERT OR REPLACE INTO entry_vendors(entry_id, vendor_id) \
+                 SELECT ?, vendor_id FROM entry_vendors WHERE entry_id = ?",
+                params![get_u64(p, "id")? as i64, get_u64(p, "reverses")? as i64],
+            )?;
             conn.execute(
                 "INSERT INTO entries(id, date, description, status, reversal_of) VALUES (?,?,?,'posted',?)",
                 params![
@@ -3424,6 +3496,32 @@ fn apply_line_to_sqlite(conn: &Connection, line: &JournalLine) -> Result<(), Sto
                 ],
             )?;
         }
+        "vendor.1099_set" => {
+            conn.execute(
+                "UPDATE vendors SET form_1099 = ?, tin_on_file = ? WHERE id = ?",
+                params![
+                    p.get("form_1099").and_then(|v| v.as_str()),
+                    p.get("tin_on_file")
+                        .and_then(|v| v.as_bool())
+                        .unwrap_or(false),
+                    get_u64(p, "vendor_id")? as i64,
+                ],
+            )?;
+        }
+        "entry.vendor_set" => match p.get("vendor_id").and_then(|v| v.as_u64()) {
+            Some(v) => {
+                conn.execute(
+                    "INSERT OR REPLACE INTO entry_vendors(entry_id, vendor_id) VALUES (?, ?)",
+                    params![get_u64(p, "entry_id")? as i64, v as i64],
+                )?;
+            }
+            None => {
+                conn.execute(
+                    "DELETE FROM entry_vendors WHERE entry_id = ?",
+                    params![get_u64(p, "entry_id")? as i64],
+                )?;
+            }
+        },
         "account.tax_set" => {
             conn.execute(
                 "UPDATE accounts SET tax_category = ?, deductible_percent = ? WHERE id = ?",
@@ -3591,6 +3689,13 @@ fn apply_line_to_sqlite(conn: &Connection, line: &JournalLine) -> Result<(), Sto
                     get_u64(p, "entry_id")? as i64,
                 ],
             )?;
+            conn.execute(
+                "INSERT OR REPLACE INTO entry_vendors(entry_id, vendor_id) VALUES (?, ?)",
+                params![
+                    get_u64(p, "entry_id")? as i64,
+                    get_u64(p, "vendor_id")? as i64
+                ],
+            )?;
         }
         "invoice.payment_received" => {
             let amount: Decimal = get_str(p, "amount")?
@@ -3603,6 +3708,14 @@ fn apply_line_to_sqlite(conn: &Connection, line: &JournalLine) -> Result<(), Sto
                 .parse()
                 .map_err(|_| StoreError::JournalCorrupt("bad amount".into()))?;
             apply_document_payment(conn, "bills", get_u64(p, "bill_id")?, amount)?;
+            conn.execute(
+                "INSERT OR REPLACE INTO entry_vendors(entry_id, vendor_id) \
+                 SELECT ?, vendor_id FROM bills WHERE id = ?",
+                params![
+                    get_u64(p, "entry_id")? as i64,
+                    get_u64(p, "bill_id")? as i64
+                ],
+            )?;
         }
         "fx.rate_set" => {
             conn.execute(

crates/ledger-store/tests/store.rs

@@ -612,3 +612,74 @@ fn schedules_and_recurring_entries_replay_exactly() {
     assert!(store.run_schedules(date(2, 28)).unwrap().is_empty());
     assert!(store.run_recurring(date(2, 28)).unwrap().is_empty());
 }
+
+#[test]
+fn vendor_1099_tags_replay_and_project() {
+    use ledger_core::arap::DocumentLine;
+    use ledger_core::{Form1099, vendor_1099_report};
+    let dir = test_dir("form1099");
+    let mut store = Store::create(&dir, Currency::USD).unwrap();
+    let cash = store
+        .add_account("1000", "Cash", AccountType::Asset, None, false)
+        .unwrap();
+    let labor = store
+        .add_account("6000", "Contract Labor", AccountType::Expense, None, false)
+        .unwrap();
+    let dana = store.add_vendor("Dana").unwrap();
+    store
+        .set_vendor_1099(dana, Some(Form1099::Nec), true)
+        .unwrap();
+    let d = |m, day| NaiveDate::from_ymd_opt(2026, m, day).unwrap();
+    let bill = store
+        .create_bill(
+            dana,
+            d(3, 1),
+            d(3, 31),
+            vec![DocumentLine {
+                description: "Design".into(),
+                amount: Decimal::from(1500),
+            }],
+        )
+        .unwrap();
+    store
+        .pay_bill(bill, d(3, 20), Decimal::from(1500), cash)
+        .unwrap();
+    let e = store.create_entry(d(6, 1), "Dana, June").unwrap();
+    store.add_line(e, labor, Side::Debit, usd(700)).unwrap();
+    store.add_line(e, cash, Side::Credit, usd(700)).unwrap();
+    store.post_entry(e).unwrap();
+    store.set_entry_vendor(e, Some(dana)).unwrap();
+    let dup = store.create_entry(d(6, 2), "Dana, duplicate").unwrap();
+    store.add_line(dup, labor, Side::Debit, usd(700)).unwrap();
+    store.add_line(dup, cash, Side::Credit, usd(700)).unwrap();
+    store.post_entry(dup).unwrap();
+    store.set_entry_vendor(dup, Some(dana)).unwrap();
+    store.reverse_entry(dup, d(6, 3), "duplicate").unwrap();
+    let before = vendor_1099_report(store.ledger(), 2026, None);
+    assert_eq!(before.vendors[0].paid, Decimal::from(2200));
+    assert!(before.vendors[0].reportable);
+    drop(store);
+
+    // Reopen (replay), then rebuild the projection from scratch.
+    for rebuild in [false, true] {
+        if rebuild {
+            std::fs::remove_file(dir.join(ledger_store::DB_FILE)).unwrap();
+        }
+        let store = Store::open(&dir).unwrap();
+        assert_eq!(vendor_1099_report(store.ledger(), 2026, None), before);
+        let conn = rusqlite::Connection::open(dir.join(ledger_store::DB_FILE)).unwrap();
+        let tagged: i64 = conn
+            .query_row(
+                "SELECT COUNT(*) FROM entry_vendors WHERE vendor_id = ?",
+                [dana as i64],
+                |r| r.get(0),
+            )
+            .unwrap();
+        // Bill, its payment, June, the duplicate, and its reversal.
+        assert_eq!(tagged, 5);
+        let form: String = conn
+            .query_row("SELECT form_1099 FROM vendors", [], |r| r.get(0))
+            .unwrap();
+        assert_eq!(form, "nec");
+    }
+}