diff --git a/API/ROLAC.API/Services/Form1099ReportService.cs b/API/ROLAC.API/Services/Form1099ReportService.cs
index 51d3e4d..e237e8e 100644
--- a/API/ROLAC.API/Services/Form1099ReportService.cs
+++ b/API/ROLAC.API/Services/Form1099ReportService.cs
@@ -24,30 +24,58 @@ public class Form1099ReportService : IForm1099ReportService
                 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,
-        };
+    /// <summary>
+    /// Pulls the reportable expense lines for the tax year and materializes them (anonymous
+    /// projection -&gt; ToListAsync -&gt; in-memory map), mirroring Form990ReportService so the SQL
+    /// translation stays simple on Npgsql. The tax year is a half-open UTC range
+    /// [Jan 1 taxYear, Jan 1 taxYear+1), deterministic regardless of server timezone and matching
+    /// how Expense.PaidAt is written (midnight UTC). Unmapped lines (no 1099 box) are dropped here
+    /// so callers always receive reportable lines.
+    /// </summary>
+    private async Task<List<PaidLine>> LoadReportableLinesAsync(int taxYear)
+    {
+        var start = new DateTimeOffset(new DateTime(taxYear, 1, 1), TimeSpan.Zero);
+        var end   = start.AddYears(1);
+        var raw = await (
+            from e in _db.Expenses.Where(e => e.Status == "Paid" && e.PaidAt != null
+                                              && e.PaidAt >= start && e.PaidAt < end && 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
+            {
+                PayeeId = p.Id,
+                p.LegalName,
+                p.TinLast4,
+                p.W9Status,
+                PaidAt = e.PaidAt!.Value,
+                e.Description,
+                GroupName = grp.Name_en,
+                SubName   = sub.Name_en,
+                l.Amount,
+                BoxId = sub.Form1099BoxId ?? grp.Form1099BoxId,
+            }).ToListAsync();
+
+        return raw.Where(x => x.BoxId != null)
+            .Select(x => new PaidLine
+            {
+                PayeeId      = x.PayeeId,
+                LegalName    = x.LegalName,
+                TinLast4     = x.TinLast4,
+                W9Status     = x.W9Status,
+                PaidAt       = x.PaidAt,
+                Description  = x.Description,
+                CategoryName = x.GroupName + " / " + x.SubName,
+                Amount       = x.Amount,
+                BoxId        = x.BoxId,
+            }).ToList();
+    }
 
     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 lines = await LoadReportableLinesAsync(taxYear);
 
         var dto = new Form1099SummaryDto { TaxYear = taxYear };
         foreach (var g in lines.GroupBy(x => x.PayeeId))
@@ -64,7 +92,7 @@ public class Form1099ReportService : IForm1099ReportService
                 GrandTotal = nec + rents, MeetsThreshold = meets, W9Missing = w9Missing,
             });
         }
-        dto.Rows = dto.Rows.OrderByDescending(r => r.GrandTotal).ToList();
+        dto.Rows = dto.Rows.OrderByDescending(r => r.GrandTotal).ThenBy(r => r.LegalName).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);
@@ -76,7 +104,7 @@ public class Form1099ReportService : IForm1099ReportService
         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();
+        var lines = (await LoadReportableLinesAsync(taxYear)).Where(x => x.PayeeId == payeeId).ToList();
 
         return new Form1099RecipientDetailDto
         {
@@ -93,8 +121,14 @@ public class Form1099ReportService : IForm1099ReportService
 
     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;
+        public int            PayeeId      { get; set; }
+        public string         LegalName    { get; set; } = "";
+        public string?        TinLast4     { get; set; }
+        public string         W9Status     { get; set; } = "";
+        public DateTimeOffset PaidAt       { get; set; }
+        public string         Description  { get; set; } = "";
+        public string         CategoryName { get; set; } = "";
+        public decimal        Amount       { get; set; }
+        public int?           BoxId        { get; set; }
     }
 }