feat(1099): add Form1099ReportService cash-basis annual aggregation

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-06-25 16:53:28 -07:00
parent 9aa64b5f4c
commit 0754ed8d69
3 changed files with 215 additions and 0 deletions
@@ -0,0 +1,100 @@
+using Microsoft.EntityFrameworkCore;
+using ROLAC.API.Data;
+using ROLAC.API.DTOs.Finance;
+using ROLAC.API.Entities;
+
+namespace ROLAC.API.Services;
+
+/// <summary>
+/// Read-only aggregation producing the year-end 1099 recipient summary. CASH BASIS:
+/// only Paid expenses whose PaidAt falls in the tax year, attributed to a tracked payee,
+/// on a line whose category maps to a 1099 box (sub ?? group). Unmapped lines are excluded.
+/// </summary>
+public class Form1099ReportService : IForm1099ReportService
+{
+    private readonly AppDbContext _db;
+    public Form1099ReportService(AppDbContext db) => _db = db;
+
+    public async Task<List<Form1099BoxDto>> GetBoxesAsync() =>
+        await _db.Form1099Boxes.AsNoTracking().Where(b => b.IsActive)
+            .OrderBy(b => b.SortOrder)
+            .Select(b => new Form1099BoxDto
+            {
+                Id = b.Id, BoxCode = b.BoxCode, Name_en = b.Name_en,
+                Name_zh = b.Name_zh, FormType = b.FormType, SortOrder = b.SortOrder,
+            }).ToListAsync();
+
+    private IQueryable<PaidLine> ReportableLines(int taxYear) =>
+        from e in _db.Expenses.Where(e => e.Status == "Paid" && e.PaidAt != null
+                                          && e.PaidAt.Value.Year == taxYear && e.PayeeId != null)
+        join p   in _db.Payee1099s.Where(p => p.Is1099Tracked) on e.PayeeId equals p.Id
+        join l   in _db.ExpenseLines          on e.Id              equals l.ExpenseId
+        join sub in _db.ExpenseSubCategories  on l.SubCategoryId   equals sub.Id
+        join grp in _db.ExpenseCategoryGroups on l.CategoryGroupId equals grp.Id
+        select new PaidLine
+        {
+            PayeeId   = p.Id,
+            LegalName = p.LegalName,
+            TinLast4  = p.TinLast4,
+            W9Status  = p.W9Status,
+            PaidAt    = e.PaidAt!.Value,
+            Description = e.Description,
+            CategoryName = grp.Name_en + " / " + sub.Name_en,
+            Amount    = l.Amount,
+            BoxId     = sub.Form1099BoxId ?? grp.Form1099BoxId,
+        };
+
+    public async Task<Form1099SummaryDto> GetAnnualSummaryAsync(int taxYear)
+    {
+        var boxes = await _db.Form1099Boxes.AsNoTracking().ToDictionaryAsync(b => b.Id, b => b.BoxCode);
+        var lines = await ReportableLines(taxYear).Where(x => x.BoxId != null).ToListAsync();
+
+        var dto = new Form1099SummaryDto { TaxYear = taxYear };
+        foreach (var g in lines.GroupBy(x => x.PayeeId))
+        {
+            var first = g.First();
+            var nec   = g.Where(x => boxes.GetValueOrDefault(x.BoxId!.Value) == Form1099.BoxNec1).Sum(x => x.Amount);
+            var rents = g.Where(x => boxes.GetValueOrDefault(x.BoxId!.Value) == Form1099.BoxMisc1).Sum(x => x.Amount);
+            var w9Missing = first.W9Status != Form1099.W9Status.OnFile;
+            var meets = nec >= Form1099.ReportingThreshold || rents >= Form1099.ReportingThreshold;
+            dto.Rows.Add(new Form1099RecipientRowDto
+            {
+                PayeeId = first.PayeeId, LegalName = first.LegalName, TinLast4 = first.TinLast4,
+                W9Status = first.W9Status, NecTotal = nec, RentsTotal = rents,
+                GrandTotal = nec + rents, MeetsThreshold = meets, W9Missing = w9Missing,
+            });
+        }
+        dto.Rows = dto.Rows.OrderByDescending(r => r.GrandTotal).ToList();
+        dto.TotalReportable       = dto.Rows.Sum(r => r.GrandTotal);
+        dto.RecipientsAtThreshold = dto.Rows.Count(r => r.MeetsThreshold);
+        dto.RecipientsMissingW9   = dto.Rows.Count(r => r.W9Missing);
+        return dto;
+    }
+
+    public async Task<Form1099RecipientDetailDto?> GetRecipientDetailAsync(int payeeId, int taxYear)
+    {
+        var payee = await _db.Payee1099s.AsNoTracking().FirstOrDefaultAsync(p => p.Id == payeeId);
+        if (payee is null) return null;
+        var boxes = await _db.Form1099Boxes.AsNoTracking().ToDictionaryAsync(b => b.Id, b => b.BoxCode);
+        var lines = await ReportableLines(taxYear).Where(x => x.PayeeId == payeeId && x.BoxId != null).ToListAsync();
+
+        return new Form1099RecipientDetailDto
+        {
+            PayeeId = payee.Id, LegalName = payee.LegalName, TinLast4 = payee.TinLast4,
+            W9Status = payee.W9Status, TaxYear = taxYear,
+            Payments = lines.OrderBy(x => x.PaidAt).Select(x => new Form1099PaymentDto
+            {
+                PaidDate = DateOnly.FromDateTime(x.PaidAt.Date).ToString("yyyy-MM-dd"),
+                Description = x.Description, CategoryName = x.CategoryName,
+                BoxCode = boxes.GetValueOrDefault(x.BoxId!.Value) ?? "", Amount = x.Amount,
+            }).ToList(),
+        };
+    }
+
+    private sealed class PaidLine
+    {
+        public int PayeeId; public string LegalName = ""; public string? TinLast4; public string W9Status = "";
+        public DateTimeOffset PaidAt; public string Description = ""; public string CategoryName = "";
+        public decimal Amount; public int? BoxId;
+    }
+}