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