swaitsandClaude Opus 5.5
e265ed4339
Parties: one directory for vendors, contractors, customers, employees, members, platforms, agencies, banks, landlords (ledger-core parties.rs). W-9/W-4 facts without the number (last four only; any nine-digit run in a party field is refused, Treas. Reg. 301.6109-4). Vendor and customer records link to parties on replay; core tags every bill, invoice, payment, and reversal with its counterparty. Journal events party.*, entry.party_set; payroll lines name the employee party. MCP: books.add_party, update_party, set_party_roles, set_w9, set_w4, parties, party, set_entry_party; draft_entry party; run_payroll employee; show party. Viewer: Parties directory and party pages, search, journal text, W-9 attention, demo data. One definition of a party's money (ledger_core::parties::activity) for MCP and viewer. 1099 amounts count payments from cash and financing accounts (a member paying for the company counts; a card doesn't; a prepayment counts when made): vendor_1099_report_with, B-19. Store: attachment links to any subject, statements, reconciliations (schema v11), with replay and projection. ledger-vault: encrypted TIN and W-9 records (ChaCha20-Poly1305, key file outside the books). Spec-blind tests for parties (core, store, MCP, viewer) and attachments. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
1.4 KiB
TIN formats
Governs ledger_vault::Tin::new: a TIN is nine digits; an ITIN begins with 9 and its fourth and fifth digits fall in the ranges below; an SSN or EIN doesn't begin with 9 (a nine-digit number beginning with 9 is in the ITIN series).
IRS Publication 1915 (Rev. 11-2024), "Understanding Your IRS Individual Taxpayer Identification Number", General Information
Source: https://www.irs.gov/pub/irs-pdf/p1915.pdf
Retrieved: 2026-10-15
SHA-256 of the retrieved file (p1915.pdf): 63a3cf3e79c2e73ed15738d5a0875ffb7496c2309e8c3e085836ade16b2e0920
An ITIN is a tax processing number, issued by the Internal Revenue Service, for certain resident and nonresident aliens, their spouses, and their dependents. It is a nine-digit number beginning with the number “9”, has a range of numbers from "50" to "65", "70" to "88", “90” to “92” and “94” to “99” for the fourth and fifth digits and is formatted like a SSN (i.e. 9XX-7X-XXXX).
Instructions for Form W-7 (Rev. December 2024), What's an ITIN
Source: https://www.irs.gov/instructions/iw7
Retrieved: 2026-10-15
SHA-256 of the retrieved file (irs-iw7.html): 1d674a26a63c34b59a2cb6e34d050a95f744c53ae35ea50172a137298b37a000
An ITIN is a nine-digit number issued by the IRS to individuals who are required for federal tax purposes to have a U.S. taxpayer identification number but who don’t have and aren’t eligible to get a social security number (SSN).