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
wanderbooks is a general MCP-first accounting application: every
business needs its accounts mapped to where they land on its income tax
return, and its CPA needs book-to-tax differences surfaced, not hidden.
- ledger_core::tax: a catalog of stable categories (gross_receipts,
commissions_fees, meals, guaranteed_payments, officer_compensation,
nondeductible, ...) with kind (income, cost of goods, deduction), the
returns each appears on (Schedule C, 1065, 1120-S, 1120), a default
deductible percent (meals 50, nondeductible 0), and guidance. Keys,
not line numbers: form lines move from year to year.
- Accounts carry tax_category and an optional deductible_percent
override, validated against the account type (and the return, at the
MCP layer), journaled as account.tax_set, replayed, projected (schema
v6).
- tax_summary(start, end, form): the P&L grouped by category, book and
deductible amounts (half away from zero to the cent), contra income
(refunds) reducing receipts, and every account still uncategorized.
- MCP: books.tax_categories (filtered to the configured return),
books.set_tax_category, a tax_summary report in every format and in
the CPA package, chart output with categories, and a fifth
tax_category column in chart CSV imports, validated before anything is
created. [company] tax_form, or derived from tax_classification.
Scope stays book basis: no tax depreciation, basis, or filing.
Tests: a hand-computed quarter (50% meals 333.33 -> 166.67, penalties at
0%, refunds as negative receipts, guaranteed payments, one uncategorized
account; book net 5,276.67 vs tax 5,483.33); overrides; category/account
/return validation; form parsing and derivation; CSV parsing; stdio:
filtered catalog, mapping, refusal, summary, all-or-nothing import.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
Posted entries stay immutable (R-3), but their evidence can now change the
same way the ledger does: by appending events, never by editing or
deleting. New R-13a.
- books.unlink_receipt {attachment_id, reason} journals receipt.unlinked
and leaves the receipt filed, unlinked. The receipt policy holds: an
entry that requires a receipt can't lose its last one (structured
receipt_required error), so a replacement is attach-new, then
unlink-old. Drafts and reversals are exempt, as at posting.
- books.withdraw_attachment {attachment_id, reason} journals
attachment.withdrawn for an unlinked receipt or a filed document: hidden
from list_receipts (unless include_withdrawn), never linkable again. The
blob stays in the store, hash-verified and readable.
- link_receipt now refuses an already-linked or withdrawn attachment.
Before, re-linking silently moved a receipt off a posted entry,
bypassing the policy; evidence now leaves an entry only through a
recorded unlink. dispose_asset checks its receipt ids before posting
instead of after.
- Schema v5 adds attachments.withdrawn_at/withdrawn_reason; existing
stores migrate on open and replay rebuilds the projection.
Tests: store test (errors, reopen, rebuild, verify, journal history) and
an MCP stdio test (policy refusal, replace flow, withdraw, listings,
under-threshold unlink). Dry-run and live use on the Wanderland Labs books:
8 migrated .eml attachments swapped for their PDF renders, trial balance
unchanged.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
swaitsandClaude Opus 5.5