feat(1099): add Form1099ReportService cash-basis annual aggregation
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
This commit is contained in:
Chris Chen
@@ -0,0 +1,106 @@
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using Microsoft.AspNetCore.Http;
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using Microsoft.EntityFrameworkCore;
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using Moq;
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using System.Security.Claims;
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using ROLAC.API.Data;
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using ROLAC.API.Data.Interceptors;
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using ROLAC.API.Entities;
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using ROLAC.API.Services;
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using Xunit;
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namespace ROLAC.API.Tests.Services;
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public class Form1099ReportServiceTests
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{
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private static AppDbContext NewDb()
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{
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var httpContext = new DefaultHttpContext { User = new(new ClaimsIdentity(new[] { new Claim(ClaimTypes.NameIdentifier, "t") })) };
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var accessorMock = new Mock<IHttpContextAccessor>();
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accessorMock.Setup(x => x.HttpContext).Returns(httpContext);
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return new AppDbContext(new DbContextOptionsBuilder<AppDbContext>()
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.UseInMemoryDatabase(Guid.NewGuid().ToString())
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.AddInterceptors(new AuditSaveChangesInterceptor(new ROLAC.API.Services.Logging.CurrentUserAccessor(accessorMock.Object))).Options);
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}
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private static AppDbContext Seeded(out int necSubId, out int rentSubId, out int salarySubId)
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{
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var db = NewDb();
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db.Ministries.Add(new Ministry { Id = 1, Name_en = "Admin", DefaultFunctionalClass = "Program" });
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var nec = new Form1099Box { Id = 1, BoxCode = Form1099.BoxNec1, Name_en = "NEC", FormType = "1099-NEC", SortOrder = 1 };
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var rent = new Form1099Box { Id = 2, BoxCode = Form1099.BoxMisc1, Name_en = "Rent", FormType = "1099-MISC", SortOrder = 2 };
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db.Form1099Boxes.AddRange(nec, rent);
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db.ExpenseCategoryGroups.Add(new ExpenseCategoryGroup { Id = 1, Name_en = "Personnel" });
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db.ExpenseCategoryGroups.Add(new ExpenseCategoryGroup { Id = 2, Name_en = "Facility" });
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db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 1, GroupId = 1, Name_en = "Contract Labor", Form1099BoxId = 1 });
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db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 2, GroupId = 2, Name_en = "Rent", Form1099BoxId = 2 });
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db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 3, GroupId = 1, Name_en = "Salary & Wages", Form1099BoxId = null });
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db.SaveChanges();
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necSubId = 1; rentSubId = 2; salarySubId = 3;
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return db;
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}
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private static void AddPaidExpense(AppDbContext db, int payeeId, int subId, int groupId, decimal amount, DateOnly paidOn)
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{
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var e = new Expense
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{
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MinistryId = 1, Type = "VendorPayment", Status = "Paid", PayeeId = payeeId,
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Amount = amount, Description = "x", ExpenseDate = paidOn,
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PaidAt = new DateTimeOffset(paidOn.ToDateTime(TimeOnly.MinValue), TimeSpan.Zero),
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Lines = [ new ExpenseLine { CategoryGroupId = groupId, SubCategoryId = subId, Amount = amount } ],
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};
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db.Expenses.Add(e);
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db.SaveChanges();
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}
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[Fact]
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public async Task Sums_tracked_recipient_by_box_and_flags_threshold_and_w9()
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{
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var db = Seeded(out var necSub, out var rentSub, out _);
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db.Payee1099s.Add(new Payee1099 { Id = 10, LegalName = "Pat Player", Is1099Tracked = true, W9Status = "Missing" });
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db.SaveChanges();
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AddPaidExpense(db, 10, necSub, 1, 700m, new DateOnly(2026, 3, 1));
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AddPaidExpense(db, 10, rentSub, 2, 500m, new DateOnly(2026, 4, 1));
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var svc = new Form1099ReportService(db);
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var sum = await svc.GetAnnualSummaryAsync(2026);
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var row = Assert.Single(sum.Rows);
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Assert.Equal(700m, row.NecTotal);
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Assert.Equal(500m, row.RentsTotal);
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Assert.Equal(1200m, row.GrandTotal);
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Assert.True(row.MeetsThreshold);
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Assert.True(row.W9Missing);
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Assert.Equal(1, sum.RecipientsAtThreshold);
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Assert.Equal(1, sum.RecipientsMissingW9);
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}
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[Fact]
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public async Task Excludes_untracked_recipients_and_unmapped_and_wrong_year()
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{
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var db = Seeded(out var necSub, out _, out var salarySub);
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db.Payee1099s.Add(new Payee1099 { Id = 10, LegalName = "Tracked Tim", Is1099Tracked = true, W9Status = "OnFile" });
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db.Payee1099s.Add(new Payee1099 { Id = 11, LegalName = "Corp Inc", Is1099Tracked = false, W9Status = "OnFile" });
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db.SaveChanges();
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AddPaidExpense(db, 11, necSub, 1, 5000m, new DateOnly(2026, 5, 1)); // untracked
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AddPaidExpense(db, 10, salarySub, 1, 5000m, new DateOnly(2026, 6, 1)); // unmapped box
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AddPaidExpense(db, 10, necSub, 1, 5000m, new DateOnly(2025, 6, 1)); // wrong year
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var sum = await new Form1099ReportService(db).GetAnnualSummaryAsync(2026);
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Assert.Empty(sum.Rows);
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}
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[Fact]
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public async Task Threshold_flag_is_false_below_600()
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{
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var db = Seeded(out var necSub, out _, out _);
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db.Payee1099s.Add(new Payee1099 { Id = 10, LegalName = "Small Sam", Is1099Tracked = true, W9Status = "OnFile" });
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db.SaveChanges();
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AddPaidExpense(db, 10, necSub, 1, 599.99m, new DateOnly(2026, 7, 1));
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var sum = await new Form1099ReportService(db).GetAnnualSummaryAsync(2026);
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var row = Assert.Single(sum.Rows);
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Assert.False(row.MeetsThreshold);
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Assert.False(row.W9Missing);
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Assert.Equal(0, sum.RecipientsAtThreshold);
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}
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}
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@@ -0,0 +1,100 @@
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using Microsoft.EntityFrameworkCore;
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using ROLAC.API.Data;
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using ROLAC.API.DTOs.Finance;
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using ROLAC.API.Entities;
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namespace ROLAC.API.Services;
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/// <summary>
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/// Read-only aggregation producing the year-end 1099 recipient summary. CASH BASIS:
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/// only Paid expenses whose PaidAt falls in the tax year, attributed to a tracked payee,
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/// on a line whose category maps to a 1099 box (sub ?? group). Unmapped lines are excluded.
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/// </summary>
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public class Form1099ReportService : IForm1099ReportService
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{
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private readonly AppDbContext _db;
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public Form1099ReportService(AppDbContext db) => _db = db;
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public async Task<List<Form1099BoxDto>> GetBoxesAsync() =>
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await _db.Form1099Boxes.AsNoTracking().Where(b => b.IsActive)
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.OrderBy(b => b.SortOrder)
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.Select(b => new Form1099BoxDto
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{
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Id = b.Id, BoxCode = b.BoxCode, Name_en = b.Name_en,
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Name_zh = b.Name_zh, FormType = b.FormType, SortOrder = b.SortOrder,
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}).ToListAsync();
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private IQueryable<PaidLine> ReportableLines(int taxYear) =>
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from e in _db.Expenses.Where(e => e.Status == "Paid" && e.PaidAt != null
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&& e.PaidAt.Value.Year == taxYear && e.PayeeId != null)
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join p in _db.Payee1099s.Where(p => p.Is1099Tracked) on e.PayeeId equals p.Id
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join l in _db.ExpenseLines on e.Id equals l.ExpenseId
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join sub in _db.ExpenseSubCategories on l.SubCategoryId equals sub.Id
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join grp in _db.ExpenseCategoryGroups on l.CategoryGroupId equals grp.Id
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select new PaidLine
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{
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PayeeId = p.Id,
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LegalName = p.LegalName,
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TinLast4 = p.TinLast4,
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W9Status = p.W9Status,
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PaidAt = e.PaidAt!.Value,
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Description = e.Description,
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CategoryName = grp.Name_en + " / " + sub.Name_en,
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Amount = l.Amount,
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BoxId = sub.Form1099BoxId ?? grp.Form1099BoxId,
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};
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public async Task<Form1099SummaryDto> GetAnnualSummaryAsync(int taxYear)
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{
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var boxes = await _db.Form1099Boxes.AsNoTracking().ToDictionaryAsync(b => b.Id, b => b.BoxCode);
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var lines = await ReportableLines(taxYear).Where(x => x.BoxId != null).ToListAsync();
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var dto = new Form1099SummaryDto { TaxYear = taxYear };
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foreach (var g in lines.GroupBy(x => x.PayeeId))
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{
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var first = g.First();
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var nec = g.Where(x => boxes.GetValueOrDefault(x.BoxId!.Value) == Form1099.BoxNec1).Sum(x => x.Amount);
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var rents = g.Where(x => boxes.GetValueOrDefault(x.BoxId!.Value) == Form1099.BoxMisc1).Sum(x => x.Amount);
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var w9Missing = first.W9Status != Form1099.W9Status.OnFile;
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var meets = nec >= Form1099.ReportingThreshold || rents >= Form1099.ReportingThreshold;
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dto.Rows.Add(new Form1099RecipientRowDto
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{
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PayeeId = first.PayeeId, LegalName = first.LegalName, TinLast4 = first.TinLast4,
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W9Status = first.W9Status, NecTotal = nec, RentsTotal = rents,
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GrandTotal = nec + rents, MeetsThreshold = meets, W9Missing = w9Missing,
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});
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}
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dto.Rows = dto.Rows.OrderByDescending(r => r.GrandTotal).ToList();
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dto.TotalReportable = dto.Rows.Sum(r => r.GrandTotal);
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dto.RecipientsAtThreshold = dto.Rows.Count(r => r.MeetsThreshold);
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dto.RecipientsMissingW9 = dto.Rows.Count(r => r.W9Missing);
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return dto;
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}
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public async Task<Form1099RecipientDetailDto?> GetRecipientDetailAsync(int payeeId, int taxYear)
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{
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var payee = await _db.Payee1099s.AsNoTracking().FirstOrDefaultAsync(p => p.Id == payeeId);
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if (payee is null) return null;
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var boxes = await _db.Form1099Boxes.AsNoTracking().ToDictionaryAsync(b => b.Id, b => b.BoxCode);
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var lines = await ReportableLines(taxYear).Where(x => x.PayeeId == payeeId && x.BoxId != null).ToListAsync();
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return new Form1099RecipientDetailDto
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{
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PayeeId = payee.Id, LegalName = payee.LegalName, TinLast4 = payee.TinLast4,
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W9Status = payee.W9Status, TaxYear = taxYear,
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Payments = lines.OrderBy(x => x.PaidAt).Select(x => new Form1099PaymentDto
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{
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PaidDate = DateOnly.FromDateTime(x.PaidAt.Date).ToString("yyyy-MM-dd"),
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Description = x.Description, CategoryName = x.CategoryName,
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BoxCode = boxes.GetValueOrDefault(x.BoxId!.Value) ?? "", Amount = x.Amount,
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}).ToList(),
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};
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}
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private sealed class PaidLine
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{
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public int PayeeId; public string LegalName = ""; public string? TinLast4; public string W9Status = "";
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public DateTimeOffset PaidAt; public string Description = ""; public string CategoryName = "";
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public decimal Amount; public int? BoxId;
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}
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}
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@@ -0,0 +1,9 @@
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using ROLAC.API.DTOs.Finance;
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namespace ROLAC.API.Services;
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public interface IForm1099ReportService
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{
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Task<List<Form1099BoxDto>> GetBoxesAsync();
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Task<Form1099SummaryDto> GetAnnualSummaryAsync(int taxYear);
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Task<Form1099RecipientDetailDto?> GetRecipientDetailAsync(int payeeId, int taxYear);
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}
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