更新支票列印

Adds a Payee1099 recipient master (encrypted TIN, W-9, optional Member
link), Form1099Box catalog + category->box mapping, a cash-basis year-end
1099 report (per-recipient x box, $600 + missing-W9 flags), recipient
Copy B 1099-NEC PDF + filing CSV, W-9 upload, write-gated TIN reveal, and
a ChurchProfile payer EIN. New Form1099 permission module + admin pages.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

API/ROLAC.API.Tests/ROLAC.API.Tests.csproj

@@ -22,6 +22,7 @@
     <PackageReference Include="Moq" Version="4.20.72" />
     <PackageReference Include="Microsoft.EntityFrameworkCore.InMemory" Version="8.0.11" />
     <PackageReference Include="Microsoft.Extensions.Configuration" Version="8.0.0" />
+    <PackageReference Include="Microsoft.AspNetCore.DataProtection" Version="8.0.11" />
   </ItemGroup>
 
   <ItemGroup>

API/ROLAC.API.Tests/Services/ExpenseSnapshotServiceTests.cs

@@ -0,0 +1,165 @@
+using System.Security.Claims;
+using Microsoft.AspNetCore.Http;
+using Microsoft.EntityFrameworkCore;
+using Moq;
+using ROLAC.API.Data;
+using ROLAC.API.Data.Interceptors;
+using ROLAC.API.DTOs.Expense;
+using ROLAC.API.Entities;
+using ROLAC.API.Services;
+using ROLAC.API.Services.Logging;
+using Xunit;
+
+namespace ROLAC.API.Tests.Services;
+
+public class ExpenseSnapshotServiceTests
+{
+    private static AppDbContext BuildDb(string userId)
+    {
+        var claims = new[] { new Claim(ClaimTypes.NameIdentifier, userId) };
+        var ctx    = new DefaultHttpContext { User = new(new ClaimsIdentity(claims)) };
+        var mock   = new Mock<IHttpContextAccessor>();
+        mock.Setup(x => x.HttpContext).Returns(ctx);
+        return new AppDbContext(new DbContextOptionsBuilder<AppDbContext>()
+            .UseInMemoryDatabase(Guid.NewGuid().ToString())
+            .AddInterceptors(new AuditSaveChangesInterceptor(new CurrentUserAccessor(mock.Object))).Options);
+    }
+
+    private static (ExpenseSnapshotService svc, AppDbContext db) Build(string userId = "u1")
+    {
+        var db = BuildDb(userId);
+        db.Ministries.Add(new Ministry { Id = 1, Name_en = "Worship", Name_zh = "敬拜" });
+        db.ExpenseCategoryGroups.Add(new ExpenseCategoryGroup { Id = 1, Name_en = "Facilities" });
+        db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 1, GroupId = 1, Name_en = "Rent" });
+        db.SaveChanges();
+
+        var claims = new[] { new Claim(ClaimTypes.NameIdentifier, userId) };
+        var ctx    = new DefaultHttpContext { User = new(new ClaimsIdentity(claims)) };
+        var http   = new Mock<IHttpContextAccessor>();
+        http.Setup(x => x.HttpContext).Returns(ctx);
+        return (new ExpenseSnapshotService(db, http.Object), db);
+    }
+
+    private static CreateExpenseSnapshotRequest Rent() => new()
+    {
+        Name = "Monthly Rent", MinistryId = 1, Description = "Office rent", VendorName = "Landlord X",
+        CheckNumber = "1001",
+        Lines = { new ExpenseLineInput { CategoryGroupId = 1, SubCategoryId = 1, Amount = 1200m } },
+    };
+
+    [Fact]
+    public async Task Create_PersistsHeaderAndLines_StampsCreator()
+    {
+        var (svc, db) = Build("creator-1");
+        var id = await svc.CreateAsync(Rent());
+
+        var saved = await db.ExpenseSnapshots.FindAsync(id);
+        Assert.Equal("Monthly Rent", saved!.Name);
+        Assert.Equal("creator-1", saved.CreatedBy);
+        Assert.Equal(1, await db.ExpenseSnapshotLines.CountAsync(l => l.SnapshotId == id));
+    }
+
+    [Fact]
+    public async Task Create_WithNoLines_Throws()
+    {
+        var (svc, _) = Build();
+        var r = Rent(); r.Lines.Clear();
+        await Assert.ThrowsAsync<InvalidOperationException>(() => svc.CreateAsync(r));
+    }
+
+    [Fact]
+    public async Task Create_WithInvalidFunctionalClass_Throws()
+    {
+        var (svc, _) = Build();
+        var r = Rent();
+        r.Lines[0].FunctionalClass = "NotAClass";
+        await Assert.ThrowsAsync<InvalidOperationException>(() => svc.CreateAsync(r));
+    }
+
+    [Fact]
+    public async Task GetById_ReturnsLines_TotalsAndCreatorName()
+    {
+        var (svc, db) = Build("creator-1");
+        db.Members.Add(new Member { Id = 5, FirstName_en = "Joy", LastName_en = "Wong" });
+        db.Users.Add(new AppUser { Id = "creator-1", MemberId = 5 });
+        await db.SaveChangesAsync();
+
+        var id = await svc.CreateAsync(Rent());
+        var dto = await svc.GetByIdAsync(id);
+
+        Assert.NotNull(dto);
+        Assert.Equal(1200m, dto!.TotalAmount);
+        Assert.Equal(1, dto.LineCount);
+        Assert.Equal("Rent", dto.Lines.Single().SubCategoryName);
+        Assert.Equal("Joy Wong", dto.CreatedByName);
+    }
+
+    [Fact]
+    public async Task GetAll_ReturnsNewestFirst()
+    {
+        var (svc, _) = Build();
+        var first  = await svc.CreateAsync(Rent());
+        var second = await svc.CreateAsync(Rent());
+
+        var all = await svc.GetAllAsync();
+
+        Assert.Equal(2, all.Count);
+        Assert.Equal(second, all[0].Id);
+        Assert.Equal(first,  all[1].Id);
+    }
+
+    [Fact]
+    public async Task Update_RenamesAndReplacesLines()
+    {
+        var (svc, db) = Build();
+        db.ExpenseCategoryGroups.Add(new ExpenseCategoryGroup { Id = 2, Name_en = "Utilities" });
+        db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 2, GroupId = 2, Name_en = "Internet" });
+        await db.SaveChangesAsync();
+
+        var id = await svc.CreateAsync(Rent());
+        await svc.UpdateAsync(id, new UpdateExpenseSnapshotRequest
+        {
+            Name = "Monthly Internet", MinistryId = 1, Description = "ISP",
+            Lines = { new ExpenseLineInput { CategoryGroupId = 2, SubCategoryId = 2, Amount = 80m } },
+        });
+
+        var dto = await svc.GetByIdAsync(id);
+        Assert.Equal("Monthly Internet", dto!.Name);
+        Assert.Equal(80m, dto.TotalAmount);
+        Assert.Equal("Internet", dto.Lines.Single().SubCategoryName);
+        Assert.Equal(1, await db.ExpenseSnapshotLines.CountAsync(l => l.SnapshotId == id));
+    }
+
+    [Fact]
+    public async Task Update_MissingId_Throws()
+    {
+        var (svc, _) = Build();
+        await Assert.ThrowsAsync<KeyNotFoundException>(() => svc.UpdateAsync(999, new UpdateExpenseSnapshotRequest
+        {
+            Name = "x", MinistryId = 1, Description = "x",
+            Lines = { new ExpenseLineInput { CategoryGroupId = 1, SubCategoryId = 1, Amount = 1m } },
+        }));
+    }
+
+    [Fact]
+    public async Task Delete_SoftDeletes_HidesFromQueries()
+    {
+        var (svc, db) = Build();
+        var id = await svc.CreateAsync(Rent());
+
+        await svc.DeleteAsync(id);
+
+        Assert.Empty(await svc.GetAllAsync());
+        Assert.Null(await db.ExpenseSnapshots.FirstOrDefaultAsync(s => s.Id == id));
+    }
+
+    [Fact]
+    public async Task Delete_StampsDeletedBy()
+    {
+        var (svc, db) = Build("deleter-1");
+        var id = await svc.CreateAsync(Rent());
+        await svc.DeleteAsync(id);
+        var row = await db.ExpenseSnapshots.IgnoreQueryFilters().FirstAsync(s => s.Id == id);
+        Assert.Equal("deleter-1", row.DeletedBy);
+    }
+}

API/ROLAC.API.Tests/Services/Form1099FormServiceTests.cs

@@ -0,0 +1,73 @@
+using System.Globalization;
+using System.Text;
+using ROLAC.API.DTOs.Finance;
+using ROLAC.API.Services;
+using Xunit;
+
+namespace ROLAC.API.Tests.Services;
+
+public class Form1099FormServiceTests
+{
+    /// <summary>Stub report service: only GetAnnualSummaryAsync is exercised by the CSV export.</summary>
+    private sealed class StubReportService : IForm1099ReportService
+    {
+        private readonly Form1099SummaryDto _summary;
+        public StubReportService(Form1099SummaryDto summary) => _summary = summary;
+
+        public Task<Form1099SummaryDto> GetAnnualSummaryAsync(int taxYear) => Task.FromResult(_summary);
+        public Task<List<Form1099BoxDto>> GetBoxesAsync() => throw new NotImplementedException();
+        public Task<Form1099RecipientDetailDto?> GetRecipientDetailAsync(int payeeId, int taxYear)
+            => throw new NotImplementedException();
+    }
+
+    private static Form1099FormService BuildService(Form1099SummaryDto summary) =>
+        // IPayee1099Service and AppDbContext are only used by RenderCopyBAsync, not by the CSV path.
+        new Form1099FormService(new StubReportService(summary), payees: null!, db: null!);
+
+    [Fact]
+    public async Task ExportFilingCsvAsync_WritesHeaderRowPerRecipientAndInvariantNumbers()
+    {
+        var summary = new Form1099SummaryDto
+        {
+            TaxYear = 2026,
+            Rows =
+            {
+                new Form1099RecipientRowDto
+                {
+                    PayeeId = 1, LegalName = "Acme, LLC", TinLast4 = "1234", W9Status = "OnFile",
+                    NecTotal = 1234.50m, RentsTotal = 0m, GrandTotal = 1234.50m, MeetsThreshold = true
+                },
+                new Form1099RecipientRowDto
+                {
+                    PayeeId = 2, LegalName = "Bob Smith", TinLast4 = "9876", W9Status = "Missing",
+                    NecTotal = 100m, RentsTotal = 50m, GrandTotal = 150m, MeetsThreshold = false
+                },
+            }
+        };
+
+        var service = BuildService(summary);
+        var (stream, contentType, fileName) = await service.ExportFilingCsvAsync(2026);
+
+        Assert.Equal("text/csv", contentType);
+        Assert.Equal("1099-filing-2026.csv", fileName);
+
+        using var reader = new StreamReader(stream, Encoding.UTF8);
+        var text = await reader.ReadToEndAsync();
+        var lines = text.Split(new[] { "\r\n", "\n" }, StringSplitOptions.RemoveEmptyEntries);
+
+        // Header + one data line per row.
+        Assert.Equal(3, lines.Length);
+        Assert.Equal("LegalName,TinLast4,W9Status,Box1_NEC,Box1_Rents,Total,MeetsThreshold", lines[0]);
+
+        // A value containing a comma is quoted.
+        Assert.StartsWith("\"Acme, LLC\",1234,OnFile,", lines[1]);
+
+        // Invariant numeric formatting (period decimal separator) and Y/N threshold flag.
+        Assert.Contains("1234.50", lines[1]);
+        Assert.EndsWith(",Y", lines[1]);
+        Assert.EndsWith(",N", lines[2]);
+
+        // Sanity: the period really is the invariant separator regardless of current culture.
+        Assert.Equal("1234.50", 1234.50m.ToString(CultureInfo.InvariantCulture));
+    }
+}

API/ROLAC.API.Tests/Services/Form1099ReportServiceTests.cs

@@ -0,0 +1,106 @@
+using Microsoft.AspNetCore.Http;
+using Microsoft.EntityFrameworkCore;
+using Moq;
+using System.Security.Claims;
+using ROLAC.API.Data;
+using ROLAC.API.Data.Interceptors;
+using ROLAC.API.Entities;
+using ROLAC.API.Services;
+using Xunit;
+
+namespace ROLAC.API.Tests.Services;
+
+public class Form1099ReportServiceTests
+{
+    private static AppDbContext NewDb()
+    {
+        var httpContext = new DefaultHttpContext { User = new(new ClaimsIdentity(new[] { new Claim(ClaimTypes.NameIdentifier, "t") })) };
+        var accessorMock = new Mock<IHttpContextAccessor>();
+        accessorMock.Setup(x => x.HttpContext).Returns(httpContext);
+        return new AppDbContext(new DbContextOptionsBuilder<AppDbContext>()
+            .UseInMemoryDatabase(Guid.NewGuid().ToString())
+            .AddInterceptors(new AuditSaveChangesInterceptor(new ROLAC.API.Services.Logging.CurrentUserAccessor(accessorMock.Object))).Options);
+    }
+
+    private static AppDbContext Seeded(out int necSubId, out int rentSubId, out int salarySubId)
+    {
+        var db = NewDb();
+        db.Ministries.Add(new Ministry { Id = 1, Name_en = "Admin", DefaultFunctionalClass = "Program" });
+        var nec  = new Form1099Box { Id = 1, BoxCode = Form1099.BoxNec1,  Name_en = "NEC",  FormType = "1099-NEC",  SortOrder = 1 };
+        var rent = new Form1099Box { Id = 2, BoxCode = Form1099.BoxMisc1, Name_en = "Rent", FormType = "1099-MISC", SortOrder = 2 };
+        db.Form1099Boxes.AddRange(nec, rent);
+        db.ExpenseCategoryGroups.Add(new ExpenseCategoryGroup { Id = 1, Name_en = "Personnel" });
+        db.ExpenseCategoryGroups.Add(new ExpenseCategoryGroup { Id = 2, Name_en = "Facility" });
+        db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 1, GroupId = 1, Name_en = "Contract Labor", Form1099BoxId = 1 });
+        db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 2, GroupId = 2, Name_en = "Rent",           Form1099BoxId = 2 });
+        db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 3, GroupId = 1, Name_en = "Salary & Wages", Form1099BoxId = null });
+        db.SaveChanges();
+        necSubId = 1; rentSubId = 2; salarySubId = 3;
+        return db;
+    }
+
+    private static void AddPaidExpense(AppDbContext db, int payeeId, int subId, int groupId, decimal amount, DateOnly paidOn)
+    {
+        var e = new Expense
+        {
+            MinistryId = 1, Type = "VendorPayment", Status = "Paid", PayeeId = payeeId,
+            Amount = amount, Description = "x", ExpenseDate = paidOn,
+            PaidAt = new DateTimeOffset(paidOn.ToDateTime(TimeOnly.MinValue), TimeSpan.Zero),
+            Lines = [ new ExpenseLine { CategoryGroupId = groupId, SubCategoryId = subId, Amount = amount } ],
+        };
+        db.Expenses.Add(e);
+        db.SaveChanges();
+    }
+
+    [Fact]
+    public async Task Sums_tracked_recipient_by_box_and_flags_threshold_and_w9()
+    {
+        var db = Seeded(out var necSub, out var rentSub, out _);
+        db.Payee1099s.Add(new Payee1099 { Id = 10, LegalName = "Pat Player", Is1099Tracked = true, W9Status = "Missing" });
+        db.SaveChanges();
+        AddPaidExpense(db, 10, necSub, 1, 700m, new DateOnly(2026, 3, 1));
+        AddPaidExpense(db, 10, rentSub, 2, 500m, new DateOnly(2026, 4, 1));
+
+        var svc = new Form1099ReportService(db);
+        var sum = await svc.GetAnnualSummaryAsync(2026);
+
+        var row = Assert.Single(sum.Rows);
+        Assert.Equal(700m, row.NecTotal);
+        Assert.Equal(500m, row.RentsTotal);
+        Assert.Equal(1200m, row.GrandTotal);
+        Assert.True(row.MeetsThreshold);
+        Assert.True(row.W9Missing);
+        Assert.Equal(1, sum.RecipientsAtThreshold);
+        Assert.Equal(1, sum.RecipientsMissingW9);
+    }
+
+    [Fact]
+    public async Task Excludes_untracked_recipients_and_unmapped_and_wrong_year()
+    {
+        var db = Seeded(out var necSub, out _, out var salarySub);
+        db.Payee1099s.Add(new Payee1099 { Id = 10, LegalName = "Tracked Tim", Is1099Tracked = true, W9Status = "OnFile" });
+        db.Payee1099s.Add(new Payee1099 { Id = 11, LegalName = "Corp Inc",    Is1099Tracked = false, W9Status = "OnFile" });
+        db.SaveChanges();
+        AddPaidExpense(db, 11, necSub,    1, 5000m, new DateOnly(2026, 5, 1)); // untracked
+        AddPaidExpense(db, 10, salarySub, 1, 5000m, new DateOnly(2026, 6, 1)); // unmapped box
+        AddPaidExpense(db, 10, necSub,    1, 5000m, new DateOnly(2025, 6, 1)); // wrong year
+
+        var sum = await new Form1099ReportService(db).GetAnnualSummaryAsync(2026);
+        Assert.Empty(sum.Rows);
+    }
+
+    [Fact]
+    public async Task Threshold_flag_is_false_below_600()
+    {
+        var db = Seeded(out var necSub, out _, out _);
+        db.Payee1099s.Add(new Payee1099 { Id = 10, LegalName = "Small Sam", Is1099Tracked = true, W9Status = "OnFile" });
+        db.SaveChanges();
+        AddPaidExpense(db, 10, necSub, 1, 599.99m, new DateOnly(2026, 7, 1));
+
+        var sum = await new Form1099ReportService(db).GetAnnualSummaryAsync(2026);
+        var row = Assert.Single(sum.Rows);
+        Assert.False(row.MeetsThreshold);
+        Assert.False(row.W9Missing);
+        Assert.Equal(0, sum.RecipientsAtThreshold);
+    }
+}

API/ROLAC.API.Tests/Services/Payee1099ServiceTests.cs

@@ -0,0 +1,112 @@
+using Microsoft.AspNetCore.DataProtection;
+using Microsoft.AspNetCore.Http;
+using Microsoft.EntityFrameworkCore;
+using Moq;
+using System.Security.Claims;
+using ROLAC.API.Data;
+using ROLAC.API.Data.Interceptors;
+using ROLAC.API.DTOs.Payee;
+using ROLAC.API.Entities;
+using ROLAC.API.Services;
+using ROLAC.API.Services.Logging;
+using ROLAC.API.Services.Security;
+using ROLAC.API.Services.Storage;
+using Xunit;
+
+namespace ROLAC.API.Tests.Services;
+
+public class Payee1099ServiceTests
+{
+    // Minimal in-memory IFileStorage (mirrors the ExpenseServiceTests fake).
+    private sealed class FakeStorage : IFileStorage
+    {
+        public Dictionary<string, byte[]> Files = new();
+        public Task<string> SaveAsync(Stream c, string p, CancellationToken ct = default)
+        { using var ms = new MemoryStream(); c.CopyTo(ms); Files[p] = ms.ToArray(); return Task.FromResult(p); }
+        public Task<Stream?> OpenReadAsync(string p, CancellationToken ct = default)
+        => Task.FromResult<Stream?>(Files.TryGetValue(p, out var b) ? new MemoryStream(b) : null);
+        public Task DeleteAsync(string p, CancellationToken ct = default) { Files.Remove(p); return Task.CompletedTask; }
+    }
+
+    private static (Payee1099Service svc, AppDbContext db) Build()
+    {
+        var httpContext = new DefaultHttpContext { User = new(new ClaimsIdentity(new[] { new Claim(ClaimTypes.NameIdentifier, "test-user") })) };
+        var accessorMock = new Mock<IHttpContextAccessor>();
+        accessorMock.Setup(x => x.HttpContext).Returns(httpContext);
+        var db = new AppDbContext(new DbContextOptionsBuilder<AppDbContext>()
+            .UseInMemoryDatabase(Guid.NewGuid().ToString())
+            .AddInterceptors(new AuditSaveChangesInterceptor(new CurrentUserAccessor(accessorMock.Object))).Options);
+        var tin = new TinProtector(DataProtectionProvider.Create("ROLAC.Tests"));
+        return (new Payee1099Service(db, tin, new FakeStorage()), db);
+    }
+
+    [Fact]
+    public async Task Create_encrypts_tin_and_stores_last4_only_in_clear()
+    {
+        var (svc, db) = Build();
+        var id = await svc.CreateAsync(new SavePayee1099Request
+        { LegalName = "Pat Player", TinType = "SSN", Tin = "123-45-6789", W9Status = "OnFile" });
+
+        var saved = await db.Payee1099s.FindAsync(id);
+        Assert.NotNull(saved);
+        Assert.Equal("6789", saved!.TinLast4);
+        Assert.NotNull(saved.TinEncrypted);
+        Assert.DoesNotContain("123-45-6789", saved.TinEncrypted!);
+        Assert.Equal("123-45-6789", await svc.RevealTinAsync(id));
+    }
+
+    [Fact]
+    public async Task Update_with_null_tin_keeps_existing_ciphertext()
+    {
+        var (svc, db) = Build();
+        var id = await svc.CreateAsync(new SavePayee1099Request { LegalName = "X", Tin = "11-2223333" });
+        var before = (await db.Payee1099s.FindAsync(id))!.TinEncrypted;
+
+        await svc.UpdateAsync(id, new SavePayee1099Request { LegalName = "X renamed", Tin = null });
+
+        var after = await db.Payee1099s.FindAsync(id);
+        Assert.Equal("X renamed", after!.LegalName);
+        Assert.Equal(before, after.TinEncrypted);
+        Assert.Equal("3333", after.TinLast4);
+    }
+
+    [Fact]
+    public async Task List_dto_masks_tin_to_last4()
+    {
+        var (svc, _) = Build();
+        await svc.CreateAsync(new SavePayee1099Request { LegalName = "Y", Tin = "999-88-7777" });
+        var list = await svc.GetAllAsync(includeInactive: true);
+        var item = Assert.Single(list);
+        Assert.Equal("7777", item.TinLast4);
+    }
+
+    [Fact]
+    public async Task Delete_is_soft_and_hides_from_list()
+    {
+        var (svc, _) = Build();
+        var id = await svc.CreateAsync(new SavePayee1099Request { LegalName = "Z" });
+        await svc.DeleteAsync(id);
+        Assert.Empty(await svc.GetAllAsync(includeInactive: true));
+    }
+
+    [Fact]
+    public async Task SaveW9_records_document_and_round_trips_bytes()
+    {
+        var (svc, _) = Build();
+        var id = await svc.CreateAsync(new SavePayee1099Request { LegalName = "W9 Payee" });
+
+        var bytes = new byte[] { 1, 2, 3, 4, 5 };
+        await svc.SaveW9Async(id, new MemoryStream(bytes), "w9.pdf");
+
+        var dto = await svc.GetByIdAsync(id);
+        Assert.NotNull(dto);
+        Assert.True(dto!.HasW9Document);
+
+        var opened = await svc.OpenW9Async(id);
+        Assert.NotNull(opened);
+        Assert.Equal("application/pdf", opened!.Value.contentType);
+        using var ms = new MemoryStream();
+        await opened.Value.stream.CopyToAsync(ms);
+        Assert.Equal(bytes, ms.ToArray());
+    }
+}

API/ROLAC.API.Tests/Services/TinProtectorTests.cs

@@ -0,0 +1,30 @@
+using Microsoft.AspNetCore.DataProtection;
+using ROLAC.API.Services.Security;
+using Xunit;
+
+namespace ROLAC.API.Tests.Services;
+
+public class TinProtectorTests
+{
+    private static TinProtector Build() =>
+        new TinProtector(DataProtectionProvider.Create("ROLAC.Tests"));
+
+    [Fact]
+    public void Protect_then_Unprotect_round_trips()
+    {
+        var p = Build();
+        var cipher = p.Protect("123-45-6789");
+        Assert.NotEqual("123-45-6789", cipher);
+        Assert.Equal("123-45-6789", p.Unprotect(cipher));
+    }
+
+    [Theory]
+    [InlineData("123-45-6789", "6789")]
+    [InlineData("12-3456789",  "6789")]
+    [InlineData("7", "7")]
+    public void Last4_keeps_only_trailing_digits(string raw, string expected)
+        => Assert.Equal(expected, TinProtector.Last4(raw));
+
+    [Fact]
+    public void Last4_of_null_is_null() => Assert.Null(TinProtector.Last4(null));
+}

API/ROLAC.API/Authorization/Modules.cs

@@ -17,6 +17,7 @@ public static class Modules
     public const string Ministries        = "Ministries";
     public const string FinanceDashboard  = "FinanceDashboard";
     public const string Form990Report     = "Form990Report";
+    public const string Form1099          = "Form1099";
     public const string MonthlyStatements = "MonthlyStatements";
     public const string ChurchProfile     = "ChurchProfile";
     public const string Disbursements     = "Disbursements";
@@ -39,6 +40,7 @@ public static class Modules
         Ministries,
         FinanceDashboard,
         Form990Report,
+        Form1099,
         MonthlyStatements,
         ChurchProfile,
         Disbursements,

API/ROLAC.API/Controllers/ExpenseSnapshotsController.cs

@@ -0,0 +1,68 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using ROLAC.API.Authorization;
+using ROLAC.API.DTOs.Expense;
+using ROLAC.API.Services;
+
+namespace ROLAC.API.Controllers;
+
+// Snapshots are reusable vendor-payment templates — a finance tool. Every action requires
+// Expenses:Write (super_admin bypasses), matching who can create vendor payments.
+[ApiController]
+[Route("api/expense-snapshots")]
+[Authorize]
+public class ExpenseSnapshotsController : ControllerBase
+{
+    private readonly IExpenseSnapshotService _svc;
+    private readonly IPermissionService _perms;
+    public ExpenseSnapshotsController(IExpenseSnapshotService svc, IPermissionService perms)
+    {
+        _svc = svc;
+        _perms = perms;
+    }
+
+    private List<string> Roles() => User.FindAll("role").Select(claim => claim.Value).ToList();
+    private bool IsSuperAdmin() => User.IsInRole(PermissionAuthorizationHandler.SuperAdminRole);
+    private async Task<bool> CanManageAsync() =>
+        IsSuperAdmin() || await _perms.HasPermissionAsync(Roles(), Modules.Expenses, PermissionActions.Write);
+
+    [HttpGet]
+    public async Task<IActionResult> GetAll()
+    {
+        if (!await CanManageAsync()) return Forbid();
+        return Ok(await _svc.GetAllAsync());
+    }
+
+    [HttpGet("{id:int}")]
+    public async Task<IActionResult> GetById(int id)
+    {
+        if (!await CanManageAsync()) return Forbid();
+        var dto = await _svc.GetByIdAsync(id);
+        return dto is null ? NotFound() : Ok(dto);
+    }
+
+    [HttpPost]
+    public async Task<IActionResult> Create([FromBody] CreateExpenseSnapshotRequest r)
+    {
+        if (!await CanManageAsync()) return Forbid();
+        try { return Ok(new { id = await _svc.CreateAsync(r) }); }
+        catch (InvalidOperationException ex) { return Conflict(new { message = ex.Message }); }
+    }
+
+    [HttpPut("{id:int}")]
+    public async Task<IActionResult> Update(int id, [FromBody] UpdateExpenseSnapshotRequest r)
+    {
+        if (!await CanManageAsync()) return Forbid();
+        try { await _svc.UpdateAsync(id, r); return NoContent(); }
+        catch (KeyNotFoundException) { return NotFound(); }
+        catch (InvalidOperationException ex) { return Conflict(new { message = ex.Message }); }
+    }
+
+    [HttpDelete("{id:int}")]
+    public async Task<IActionResult> Delete(int id)
+    {
+        if (!await CanManageAsync()) return Forbid();
+        try { await _svc.DeleteAsync(id); return NoContent(); }
+        catch (KeyNotFoundException) { return NotFound(); }
+    }
+}

API/ROLAC.API/Controllers/Form1099ReportController.cs

@@ -0,0 +1,44 @@
+using Microsoft.AspNetCore.Mvc;
+using ROLAC.API.Authorization;
+using ROLAC.API.Services;
+
+namespace ROLAC.API.Controllers;
+
+[ApiController]
+[Route("api/form1099-report")]
+[HasPermission(Modules.Form1099, PermissionActions.Read)]
+public class Form1099ReportController : ControllerBase
+{
+    private readonly IForm1099ReportService _svc;
+    private readonly I1099FormService _form;
+    public Form1099ReportController(IForm1099ReportService svc, I1099FormService form)
+    {
+        _svc = svc;
+        _form = form;
+    }
+
+    [HttpGet("boxes")]
+    public async Task<IActionResult> Boxes() => Ok(await _svc.GetBoxesAsync());
+
+    [HttpGet("summary")]
+    public async Task<IActionResult> Summary([FromQuery] int taxYear)
+        => Ok(await _svc.GetAnnualSummaryAsync(taxYear));
+
+    [HttpGet("recipient/{payeeId:int}")]
+    public async Task<IActionResult> Recipient(int payeeId, [FromQuery] int taxYear)
+        => await _svc.GetRecipientDetailAsync(payeeId, taxYear) is { } d ? Ok(d) : NotFound();
+
+    [HttpGet("recipient/{payeeId:int}/copy-b")]
+    public async Task<IActionResult> CopyB(int payeeId, [FromQuery] int taxYear)
+    {
+        var (stream, contentType, fileName) = await _form.RenderCopyBAsync(payeeId, taxYear);
+        return File(stream, contentType, fileName);
+    }
+
+    [HttpGet("export-csv")]
+    public async Task<IActionResult> ExportCsv([FromQuery] int taxYear)
+    {
+        var (stream, contentType, fileName) = await _form.ExportFilingCsvAsync(taxYear);
+        return File(stream, contentType, fileName);
+    }
+}

API/ROLAC.API/Controllers/Payee1099Controller.cs

@@ -0,0 +1,71 @@
+using Microsoft.AspNetCore.Mvc;
+using ROLAC.API.Authorization;
+using ROLAC.API.DTOs.Payee;
+using ROLAC.API.Services;
+
+namespace ROLAC.API.Controllers;
+
+[ApiController]
+[Route("api/payee-1099")]
+[HasPermission(Modules.Form1099, PermissionActions.Read)]
+public class Payee1099Controller : ControllerBase
+{
+    private readonly IPayee1099Service _svc;
+    public Payee1099Controller(IPayee1099Service svc) => _svc = svc;
+
+    [HttpGet]
+    public async Task<IActionResult> GetAll([FromQuery] bool includeInactive = false)
+        => Ok(await _svc.GetAllAsync(includeInactive));
+
+    [HttpGet("{id:int}")]
+    public async Task<IActionResult> GetById(int id)
+        => await _svc.GetByIdAsync(id) is { } dto ? Ok(dto) : NotFound();
+
+    [HttpPost]
+    [HasPermission(Modules.Form1099, PermissionActions.Write)]
+    public async Task<IActionResult> Create([FromBody] SavePayee1099Request r)
+        => Ok(new { id = await _svc.CreateAsync(r) });
+
+    [HttpPut("{id:int}")]
+    [HasPermission(Modules.Form1099, PermissionActions.Write)]
+    public async Task<IActionResult> Update(int id, [FromBody] SavePayee1099Request r)
+    { await _svc.UpdateAsync(id, r); return NoContent(); }
+
+    [HttpDelete("{id:int}")]
+    [HasPermission(Modules.Form1099, PermissionActions.Delete)]
+    public async Task<IActionResult> Delete(int id)
+    { await _svc.DeleteAsync(id); return NoContent(); }
+
+    // Full TIN reveal is gated on Write (a stronger right than Read).
+    [HttpGet("{id:int}/tin")]
+    [HasPermission(Modules.Form1099, PermissionActions.Write)]
+    public async Task<IActionResult> RevealTin(int id)
+        => Ok(new { tin = await _svc.RevealTinAsync(id) });
+
+    // Mirrors the expense-receipt upload: multipart form file, size-limited, type-checked.
+    [HttpPost("{id:int}/w9")]
+    [HasPermission(Modules.Form1099, PermissionActions.Write)]
+    [RequestSizeLimit(10_485_760)]
+    public async Task<IActionResult> UploadW9(int id, IFormFile file)
+    {
+        if (file is null || file.Length == 0) return BadRequest(new { message = "No file." });
+        var allowed = new[] { "image/jpeg", "image/png", "image/webp", "application/pdf" };
+        if (!allowed.Contains(file.ContentType)) return BadRequest(new { message = "Unsupported file type." });
+        try
+        {
+            await using var stream = file.OpenReadStream();
+            await _svc.SaveW9Async(id, stream, file.FileName);
+            return NoContent();
+        }
+        catch (KeyNotFoundException) { return NotFound(); }
+    }
+
+    // Class-level Read gate covers viewing the stored W-9 (mirrors the receipt GET).
+    [HttpGet("{id:int}/w9")]
+    public async Task<IActionResult> GetW9(int id)
+    {
+        var result = await _svc.OpenW9Async(id);
+        if (result is null) return NotFound();
+        return File(result.Value.stream, result.Value.contentType);
+    }
+}

API/ROLAC.API/DTOs/Disbursement/ChurchProfileDtos.cs

@@ -16,6 +16,7 @@ public class ChurchProfileDto
     public string? BankName          { get; set; }
     public string? BankAccountNumber { get; set; }
     public string? BankRoutingNumber { get; set; }
+    public string? PayerEin          { get; set; }
     public int     NextCheckNumber   { get; set; }
     public string  AiProvider         { get; set; } = "Claude";
     public string? ClaudeModel        { get; set; }
@@ -38,6 +39,7 @@ public class UpdateChurchProfileRequest
     [MaxLength(200)] public string? BankName { get; set; }
     [MaxLength(50)]  public string? BankAccountNumber { get; set; }
     [MaxLength(50)]  public string? BankRoutingNumber { get; set; }
+    [MaxLength(20)]  public string? PayerEin          { get; set; }
     [Range(1, int.MaxValue)] public int NextCheckNumber { get; set; }
     [MaxLength(20)]  public string  AiProvider   { get; set; } = "Claude";
     [MaxLength(100)] public string? ClaudeModel  { get; set; }

API/ROLAC.API/DTOs/Expense/ExpenseCategoryDtos.cs

@@ -11,6 +11,8 @@ public class ExpenseSubCategoryDto
     public bool    IsActive  { get; set; }
     public int?    Form990LineId   { get; set; }
     public string? Form990LineCode { get; set; }
+    public int?    Form1099BoxId   { get; set; }
+    public string? Form1099BoxCode { get; set; }
 }
 
 public class ExpenseCategoryGroupDto
@@ -22,6 +24,8 @@ public class ExpenseCategoryGroupDto
     public bool    IsActive  { get; set; }
     public int?    Form990LineId   { get; set; }
     public string? Form990LineCode { get; set; }
+    public int?    Form1099BoxId   { get; set; }
+    public string? Form1099BoxCode { get; set; }
     public List<ExpenseSubCategoryDto> SubCategories { get; set; } = [];
 }
 
@@ -31,6 +35,7 @@ public class CreateExpenseGroupRequest
     [MaxLength(200)] public string? Name_zh { get; set; }
     public int SortOrder { get; set; }
     public int? Form990LineId { get; set; }
+    public int? Form1099BoxId { get; set; }
 }
 public class UpdateExpenseGroupRequest : CreateExpenseGroupRequest
 {
@@ -44,6 +49,7 @@ public class CreateExpenseSubCategoryRequest
     [MaxLength(200)] public string? Name_zh { get; set; }
     public int SortOrder { get; set; }
     public int? Form990LineId { get; set; }
+    public int? Form1099BoxId { get; set; }
 }
 public class UpdateExpenseSubCategoryRequest : CreateExpenseSubCategoryRequest
 {

API/ROLAC.API/DTOs/Expense/ExpenseDtos.cs

@@ -26,7 +26,8 @@ public class ExpenseListItemDto
     public string   PrimaryCategoryName { get; set; } = "";   // first line's category (list hint; full breakdown via detail)
     public string?  VendorName  { get; set; }
     public int?     MemberId    { get; set; }
-    public string?  MemberName  { get; set; }
+    public string?  MemberName  { get; set; }      // legal name "FirstName_en LastName_en" (used on the printed check)
+    public string?  MemberNickName { get; set; }   // "NickName LastName_en"; null when the member has no distinct nickname
     public string   ExpenseDate { get; set; } = "";   // yyyy-MM-dd
     public bool     HasReceipt  { get; set; }
     public string?  CheckNumber { get; set; }
@@ -34,6 +35,7 @@ public class ExpenseListItemDto
     public string?  ReviewedByName { get; set; }       // resolved Member full name, email fallback
     public DateTimeOffset? ReviewedAt { get; set; }
     public string?  ReviewNotes { get; set; }          // reject reason (or approval note)
+    public int?     PayeeId     { get; set; }
 }
 
 public class ExpenseDto : ExpenseListItemDto
@@ -65,6 +67,7 @@ public class CreateExpenseRequest
     [MaxLength(50)] public string? CheckNumber { get; set; }
     [Required] public DateOnly ExpenseDate { get; set; }
     public string?  Notes { get; set; }
+    public int?     PayeeId { get; set; }
 }
 public class UpdateExpenseRequest : CreateExpenseRequest { }
 

API/ROLAC.API/DTOs/Expense/ExpenseSnapshotDtos.cs

@@ -0,0 +1,42 @@
+using System.ComponentModel.DataAnnotations;
+namespace ROLAC.API.DTOs.Expense;
+
+public class ExpenseSnapshotLineDto
+{
+    public int      CategoryGroupId   { get; set; }
+    public string   CategoryGroupName { get; set; } = "";
+    public int      SubCategoryId     { get; set; }
+    public string   SubCategoryName   { get; set; } = "";
+    public string?  FunctionalClass   { get; set; }
+    public decimal  Amount            { get; set; }
+    public string?  Description       { get; set; }
+}
+
+public class ExpenseSnapshotDto
+{
+    public int      Id           { get; set; }
+    public string   Name         { get; set; } = "";
+    public int      MinistryId   { get; set; }
+    public string   MinistryName { get; set; } = "";
+    public string   Description  { get; set; } = "";
+    public string?  VendorName   { get; set; }
+    public string?  CheckNumber  { get; set; }
+    public string?  Notes        { get; set; }
+    public decimal  TotalAmount  { get; set; }   // sum of line amounts (list hint)
+    public int      LineCount    { get; set; }
+    public string?  CreatedByName { get; set; }  // resolved Member full name, email fallback
+    public DateTimeOffset CreatedAt { get; set; }
+    public List<ExpenseSnapshotLineDto> Lines { get; set; } = new();
+}
+
+public class CreateExpenseSnapshotRequest
+{
+    [Required, MaxLength(150)] public string Name { get; set; } = "";
+    [Required] public int MinistryId { get; set; }
+    [Required, MinLength(1)] public List<ExpenseLineInput> Lines { get; set; } = new();
+    [Required, MaxLength(500)] public string Description { get; set; } = "";
+    [MaxLength(200)] public string? VendorName  { get; set; }
+    [MaxLength(50)]  public string? CheckNumber { get; set; }
+    public string? Notes { get; set; }
+}
+public class UpdateExpenseSnapshotRequest : CreateExpenseSnapshotRequest { }

API/ROLAC.API/DTOs/Finance/Form1099ReportDtos.cs

@@ -0,0 +1,52 @@
+namespace ROLAC.API.DTOs.Finance;
+
+public class Form1099BoxDto
+{
+    public int    Id        { get; set; }
+    public string BoxCode   { get; set; } = "";
+    public string Name_en   { get; set; } = "";
+    public string? Name_zh  { get; set; }
+    public string FormType  { get; set; } = "";
+    public int    SortOrder { get; set; }
+}
+
+public class Form1099RecipientRowDto
+{
+    public int     PayeeId       { get; set; }
+    public string  LegalName     { get; set; } = "";
+    public string? TinLast4      { get; set; }
+    public string  W9Status      { get; set; } = "";
+    public decimal NecTotal      { get; set; }
+    public decimal RentsTotal    { get; set; }
+    public decimal GrandTotal    { get; set; }
+    public bool    MeetsThreshold { get; set; }
+    public bool    W9Missing     { get; set; }
+}
+
+public class Form1099SummaryDto
+{
+    public int TaxYear { get; set; }
+    public List<Form1099RecipientRowDto> Rows { get; set; } = [];
+    public decimal TotalReportable        { get; set; }
+    public int     RecipientsAtThreshold  { get; set; }
+    public int     RecipientsMissingW9    { get; set; }
+}
+
+public class Form1099PaymentDto
+{
+    public string  PaidDate     { get; set; } = "";
+    public string  Description  { get; set; } = "";
+    public string  CategoryName { get; set; } = "";
+    public string  BoxCode      { get; set; } = "";
+    public decimal Amount       { get; set; }
+}
+
+public class Form1099RecipientDetailDto
+{
+    public int    PayeeId   { get; set; }
+    public string LegalName { get; set; } = "";
+    public string? TinLast4 { get; set; }
+    public string W9Status  { get; set; } = "";
+    public int    TaxYear   { get; set; }
+    public List<Form1099PaymentDto> Payments { get; set; } = [];
+}

API/ROLAC.API/DTOs/Payee/Payee1099Dtos.cs

@@ -0,0 +1,54 @@
+using System.ComponentModel.DataAnnotations;
+namespace ROLAC.API.DTOs.Payee;
+
+public class Payee1099ListItemDto
+{
+    public int     Id                { get; set; }
+    public string  LegalName         { get; set; } = "";
+    public string? DisplayName       { get; set; }
+    public int?    MemberId          { get; set; }
+    public string? MemberName        { get; set; }
+    public string  TaxClassification { get; set; } = "";
+    public bool    Is1099Tracked     { get; set; }
+    public string? TinType           { get; set; }
+    public string? TinLast4          { get; set; }
+    public string  W9Status          { get; set; } = "";
+    public bool    IsActive          { get; set; }
+}
+
+public class Payee1099Dto : Payee1099ListItemDto
+{
+    public string? AddressLine1 { get; set; }
+    public string? AddressLine2 { get; set; }
+    public string? City  { get; set; }
+    public string? State { get; set; }
+    public string? Zip   { get; set; }
+    public string? Email { get; set; }
+    public string? Phone { get; set; }
+    public string? W9ReceivedDate { get; set; }
+    public bool    HasW9Document  { get; set; }
+    public string? Notes { get; set; }
+}
+
+public class SavePayee1099Request
+{
+    [Required, MaxLength(200)] public string LegalName { get; set; } = "";
+    [MaxLength(200)] public string? DisplayName { get; set; }
+    public int? MemberId { get; set; }
+    [Required, MaxLength(40)] public string TaxClassification { get; set; } = "Individual";
+    public bool Is1099Tracked { get; set; } = true;
+    [MaxLength(10)] public string? TinType { get; set; }
+    /// <summary>Plain TIN; null = leave unchanged on update. Encrypted server-side.</summary>
+    public string? Tin { get; set; }
+    [MaxLength(100)] public string? AddressLine1 { get; set; }
+    [MaxLength(100)] public string? AddressLine2 { get; set; }
+    [MaxLength(60)]  public string? City  { get; set; }
+    [MaxLength(2)]   public string? State { get; set; }
+    [MaxLength(10)]  public string? Zip   { get; set; }
+    [MaxLength(120)] public string? Email { get; set; }
+    [MaxLength(40)]  public string? Phone { get; set; }
+    [MaxLength(20)]  public string  W9Status { get; set; } = "Missing";
+    public DateOnly? W9ReceivedDate { get; set; }
+    public bool      IsActive { get; set; } = true;
+    public string?   Notes { get; set; }
+}

API/ROLAC.API/Data/AppDbContext.cs

@@ -21,8 +21,12 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
     public DbSet<ExpenseCategoryGroup> ExpenseCategoryGroups => Set<ExpenseCategoryGroup>();
     public DbSet<ExpenseSubCategory>   ExpenseSubCategories  => Set<ExpenseSubCategory>();
     public DbSet<Form990ExpenseLine> Form990ExpenseLines => Set<Form990ExpenseLine>();
+    public DbSet<Payee1099>          Payee1099s           => Set<Payee1099>();
+    public DbSet<Form1099Box>        Form1099Boxes        => Set<Form1099Box>();
     public DbSet<Expense>          Expenses          => Set<Expense>();
     public DbSet<ExpenseLine>      ExpenseLines      => Set<ExpenseLine>();
+    public DbSet<ExpenseSnapshot>     ExpenseSnapshots     => Set<ExpenseSnapshot>();
+    public DbSet<ExpenseSnapshotLine> ExpenseSnapshotLines => Set<ExpenseSnapshotLine>();
     public DbSet<MonthlyStatement> MonthlyStatements => Set<MonthlyStatement>();
     public DbSet<ChurchProfile>    ChurchProfiles    => Set<ChurchProfile>();
     public DbSet<Check>            Checks            => Set<Check>();
@@ -216,6 +220,45 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
             entity.HasIndex(e => e.LineCode).IsUnique();
         });
 
+        // ── Form1099Box (1099 reporting box catalog) ──────────────────────────
+        builder.Entity<Form1099Box>(entity =>
+        {
+            entity.Property(e => e.BoxCode).HasMaxLength(10).IsRequired();
+            entity.Property(e => e.Name_en).HasMaxLength(200).IsRequired();
+            entity.Property(e => e.Name_zh).HasMaxLength(200);
+            entity.Property(e => e.FormType).HasMaxLength(20).IsRequired();
+            entity.Property(e => e.CreatedBy).HasMaxLength(450);
+            entity.Property(e => e.UpdatedBy).HasMaxLength(450);
+            entity.HasIndex(e => e.BoxCode).IsUnique();
+        });
+
+        // ── Payee1099 (1099 recipient master) ────────────────────────────────
+        builder.Entity<Payee1099>(entity =>
+        {
+            entity.HasQueryFilter(p => !p.IsDeleted);
+            entity.Property(e => e.LegalName).HasMaxLength(200).IsRequired();
+            entity.Property(e => e.DisplayName).HasMaxLength(200);
+            entity.Property(e => e.TaxClassification).HasMaxLength(40).IsRequired();
+            entity.Property(e => e.TinType).HasMaxLength(10);
+            entity.Property(e => e.TinLast4).HasMaxLength(4);
+            entity.Property(e => e.State).HasMaxLength(2);
+            entity.Property(e => e.Zip).HasMaxLength(10);
+            entity.Property(e => e.W9Status).HasMaxLength(20).HasDefaultValue(Form1099.W9Status.Missing);
+            entity.Property(e => e.AddressLine1).HasMaxLength(200);
+            entity.Property(e => e.AddressLine2).HasMaxLength(200);
+            entity.Property(e => e.City).HasMaxLength(100);
+            entity.Property(e => e.Email).HasMaxLength(200);
+            entity.Property(e => e.Phone).HasMaxLength(30);
+            entity.Property(e => e.Notes).HasMaxLength(500);
+            entity.Property(e => e.W9BlobPath).HasMaxLength(500);
+            entity.Property(e => e.TinEncrypted).HasMaxLength(500);
+            entity.Property(e => e.CreatedBy).HasMaxLength(450);
+            entity.Property(e => e.UpdatedBy).HasMaxLength(450);
+            entity.Property(e => e.DeletedBy).HasMaxLength(450);
+            entity.HasOne(e => e.Member).WithMany()
+                  .HasForeignKey(e => e.MemberId).OnDelete(DeleteBehavior.SetNull);
+        });
+
         // ── ExpenseCategoryGroup ─────────────────────────────────────────────
         builder.Entity<ExpenseCategoryGroup>(entity =>
         {
@@ -225,6 +268,8 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
             entity.Property(e => e.UpdatedBy).HasMaxLength(450);
             entity.HasOne(e => e.Form990Line).WithMany()
                   .HasForeignKey(e => e.Form990LineId).OnDelete(DeleteBehavior.SetNull);
+            entity.HasOne(e => e.Form1099Box).WithMany()
+                  .HasForeignKey(e => e.Form1099BoxId).OnDelete(DeleteBehavior.SetNull);
         });
 
         // ── ExpenseSubCategory ───────────────────────────────────────────────
@@ -238,6 +283,8 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
                   .HasForeignKey(e => e.GroupId).OnDelete(DeleteBehavior.Restrict);
             entity.HasOne(e => e.Form990Line).WithMany()
                   .HasForeignKey(e => e.Form990LineId).OnDelete(DeleteBehavior.SetNull);
+            entity.HasOne(e => e.Form1099Box).WithMany()
+                  .HasForeignKey(e => e.Form1099BoxId).OnDelete(DeleteBehavior.SetNull);
         });
 
         // ── Expense ──────────────────────────────────────────────────────────
@@ -268,6 +315,8 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
                   .HasForeignKey(e => e.MinistryId).OnDelete(DeleteBehavior.Restrict);
             entity.HasOne(e => e.Member).WithMany()
                   .HasForeignKey(e => e.MemberId).OnDelete(DeleteBehavior.SetNull);
+            entity.HasOne(e => e.Payee).WithMany()
+                  .HasForeignKey(e => e.PayeeId).OnDelete(DeleteBehavior.SetNull);
         });
 
         // ── ExpenseLine (category breakdown of one Expense) ──────────────────
@@ -292,6 +341,47 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
                   .HasForeignKey(e => e.SubCategoryId).OnDelete(DeleteBehavior.Restrict);
         });
 
+        // ── ExpenseSnapshot (reusable vendor-payment template) ───────────────
+        builder.Entity<ExpenseSnapshot>(entity =>
+        {
+            entity.HasQueryFilter(s => !s.IsDeleted);
+
+            entity.Property(e => e.Name).HasMaxLength(150).IsRequired();
+            entity.Property(e => e.Description).HasMaxLength(500).IsRequired();
+            entity.Property(e => e.VendorName).HasMaxLength(200);
+            entity.Property(e => e.CheckNumber).HasMaxLength(50);
+            entity.Property(e => e.CreatedBy).HasMaxLength(450);
+            entity.Property(e => e.UpdatedBy).HasMaxLength(450);
+            entity.Property(e => e.DeletedBy).HasMaxLength(450);
+
+            entity.HasIndex(e => e.CreatedAt);
+
+            entity.HasOne(e => e.Ministry).WithMany()
+                  .HasForeignKey(e => e.MinistryId).OnDelete(DeleteBehavior.Restrict);
+        });
+
+        // ── ExpenseSnapshotLine (category breakdown of one snapshot) ─────────
+        builder.Entity<ExpenseSnapshotLine>(entity =>
+        {
+            // Mirror the parent snapshot's soft-delete filter (required relationship).
+            entity.HasQueryFilter(l => !l.Snapshot!.IsDeleted);
+
+            entity.Property(e => e.FunctionalClass).HasMaxLength(20);
+            entity.Property(e => e.Amount).HasColumnType("decimal(18,2)");
+            entity.Property(e => e.Description).HasMaxLength(500);
+            entity.Property(e => e.CreatedBy).HasMaxLength(450);
+            entity.Property(e => e.UpdatedBy).HasMaxLength(450);
+
+            entity.HasIndex(e => e.SnapshotId);
+
+            entity.HasOne(e => e.Snapshot).WithMany(x => x.Lines)
+                  .HasForeignKey(e => e.SnapshotId).OnDelete(DeleteBehavior.Cascade);
+            entity.HasOne(e => e.CategoryGroup).WithMany()
+                  .HasForeignKey(e => e.CategoryGroupId).OnDelete(DeleteBehavior.Restrict);
+            entity.HasOne(e => e.SubCategory).WithMany()
+                  .HasForeignKey(e => e.SubCategoryId).OnDelete(DeleteBehavior.Restrict);
+        });
+
         // ── ChurchProfile (singleton settings) ───────────────────────────────
         builder.Entity<ChurchProfile>(entity =>
         {
@@ -303,6 +393,7 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
             entity.Property(e => e.BankName).HasMaxLength(200);
             entity.Property(e => e.BankAccountNumber).HasMaxLength(50);
             entity.Property(e => e.BankRoutingNumber).HasMaxLength(50);
+            entity.Property(e => e.PayerEin).HasMaxLength(20);
             entity.Property(e => e.NameZh).HasMaxLength(200);
             entity.Property(e => e.Phone).HasMaxLength(50);
             entity.Property(e => e.Email).HasMaxLength(200);

API/ROLAC.API/Data/DbSeeder.cs

@@ -137,6 +137,23 @@ public static class DbSeeder
         ("Other", "Gifts", "24"),
     ];
 
+    private static readonly (string Code, string En, string Zh, string FormType, int Sort)[] Form1099BoxSeed =
+    [
+        (Form1099.BoxNec1,  "Nonemployee compensation", "非員工報酬", "1099-NEC",  1),
+        (Form1099.BoxMisc1, "Rents",                    "租金",       "1099-MISC", 2),
+    ];
+
+    // Only service/rent subcategories get a box. Everything else stays unmapped (not reportable).
+    private static readonly (string GroupEn, string SubEn, string Code)[] Form1099SubMappingSeed =
+    [
+        ("Personnel",             "Honorarium",          Form1099.BoxNec1),
+        ("Personnel",             "Contract Labor",      Form1099.BoxNec1),
+        ("Professional Services", "Legal",               Form1099.BoxNec1),
+        ("Professional Services", "Accounting & Audit",  Form1099.BoxNec1),
+        ("Professional Services", "Other Professional",  Form1099.BoxNec1),
+        ("Facility",              "Rent",                Form1099.BoxMisc1),
+    ];
+
     // One-time corrections for subcategories that were mapped to the WRONG line in an earlier
     // seed. The normal mapping loop below only fills NULLs, so it cannot fix an existing bad
     // value — this block does. Idempotent: each row fires only while the subcategory still holds
@@ -190,6 +207,11 @@ public static class DbSeeder
         ("finance", Modules.ChurchProfile,     true, true,  false, false),
         ("finance", Modules.Disbursements,     true, true,  true,  true),
         ("finance", Modules.Form990Report,     true, false, false, false),
+        // Form1099 — finance manages recipients and tracks filings; pastor and board_member
+        // get read-only oversight (same pattern as Form990Report). No Approve semantics.
+        ("finance",      Modules.Form1099, true, true,  true,  false),
+        ("pastor",       Modules.Form1099, true, false, false, false),
+        ("board_member", Modules.Form1099, true, false, false, false),
 
         // Logs — read-only. System logs are technical (pastor only); audit logs have
         // governance value, so finance and board members can read them too.
@@ -375,6 +397,25 @@ public static class DbSeeder
         await db.SaveChangesAsync();
     }
 
+    public static async Task SeedForm1099BoxesAsync(AppDbContext db)
+    {
+        foreach (var (code, en, zh, formType, sort) in Form1099BoxSeed)
+            if (!await db.Form1099Boxes.AnyAsync(b => b.BoxCode == code))
+                db.Form1099Boxes.Add(new Form1099Box
+                    { BoxCode = code, Name_en = en, Name_zh = zh, FormType = formType, SortOrder = sort, IsActive = true });
+        await db.SaveChangesAsync();
+
+        var boxesByCode = await db.Form1099Boxes.ToDictionaryAsync(b => b.BoxCode, b => b.Id);
+        var subs = await db.ExpenseSubCategories.Include(s => s.Group).ToListAsync();
+        foreach (var (groupEn, subEn, code) in Form1099SubMappingSeed)
+        {
+            var sub = subs.FirstOrDefault(s => s.Group!.Name_en == groupEn && s.Name_en == subEn);
+            if (sub is not null && sub.Form1099BoxId is null && boxesByCode.TryGetValue(code, out var boxId))
+                sub.Form1099BoxId = boxId;
+        }
+        await db.SaveChangesAsync();
+    }
+
     public static async Task SeedChurchProfileAsync(AppDbContext db)
     {
         // Singleton row used by the disbursement module (issuer info + check counter).
@@ -454,6 +495,7 @@ public static class DbSeeder
         await SeedMinistriesAsync(db);
         await SeedExpenseCategoriesAsync(db);
         await SeedForm990ExpenseLinesAsync(db);
+        await SeedForm1099BoxesAsync(db);
         await SeedChurchProfileAsync(db);
         await SeedSiteSettingAsync(db);
         await SeedNotificationSettingAsync(db, config);

API/ROLAC.API/Entities/ChurchProfile.cs

@@ -21,6 +21,9 @@ public class ChurchProfile : AuditableEntity, IAuditable
     public string? BankAccountNumber { get; set; }
     public string? BankRoutingNumber { get; set; }
 
+    /// <summary>Payer EIN printed on Form 1099-NEC Copy B; the church's own public business identifier.</summary>
+    public string? PayerEin          { get; set; }
+
     // ── AI assist provider settings (editable via Church Profile → AI 設定 tab) ──
     public string  AiProvider   { get; set; } = "Claude";   // "Claude" | "Gemini"
     public string? ClaudeModel  { get; set; } = "claude-haiku-4-5-20251001";

API/ROLAC.API/Entities/Expense.cs

@@ -11,6 +11,7 @@ public class Expense : SoftDeleteEntity, IAuditable
     public string   Description     { get; set; } = null!;
     public string?  VendorName      { get; set; }
     public int?     MemberId        { get; set; }
+    public int?     PayeeId         { get; set; }   // 1099 recipient attribution (header-level)
     public string?  CheckNumber     { get; set; }
     public DateOnly ExpenseDate     { get; set; }
     public string?  ReceiptBlobPath { get; set; }
@@ -25,5 +26,6 @@ public class Expense : SoftDeleteEntity, IAuditable
 
     public Ministry?         Ministry { get; set; }
     public Member?           Member   { get; set; }
+    public Payee1099?        Payee    { get; set; }
     public List<ExpenseLine> Lines    { get; set; } = new();
 }

API/ROLAC.API/Entities/ExpenseCategoryGroup.cs

@@ -12,5 +12,8 @@ public class ExpenseCategoryGroup : AuditableEntity, IAuditable
     public int?                Form990LineId { get; set; }
     public Form990ExpenseLine? Form990Line   { get; set; }
 
+    public int?         Form1099BoxId { get; set; }   // null = not 1099-reportable
+    public Form1099Box? Form1099Box   { get; set; }
+
     public List<ExpenseSubCategory> SubCategories { get; set; } = [];
 }

API/ROLAC.API/Entities/ExpenseSnapshot.cs

@@ -0,0 +1,22 @@
+using ROLAC.API.Entities.Base;
+namespace ROLAC.API.Entities;
+
+/// <summary>
+/// A reusable template of a vendor payment. Lets finance save a recurring fixed expense
+/// (rent, internet, a fixed catered-meal cost) and re-apply it later, pre-filling everything
+/// except the ExpenseDate. Shared church-wide; the creator is the auditable CreatedBy.
+/// Lines are wholly owned by the header (replaced as a set on update, like ExpenseLine).
+/// </summary>
+public class ExpenseSnapshot : SoftDeleteEntity
+{
+    public int      Id          { get; set; }
+    public string   Name        { get; set; } = null!;   // user label, e.g. "Monthly Rent — Landlord X"
+    public int      MinistryId  { get; set; }
+    public string   Description { get; set; } = null!;
+    public string?  VendorName  { get; set; }
+    public string?  CheckNumber { get; set; }
+    public string?  Notes       { get; set; }
+
+    public Ministry?                 Ministry { get; set; }
+    public List<ExpenseSnapshotLine> Lines    { get; set; } = new();
+}

API/ROLAC.API/Entities/ExpenseSnapshotLine.cs

@@ -0,0 +1,18 @@
+using ROLAC.API.Entities.Base;
+namespace ROLAC.API.Entities;
+
+/// <summary>One category line of an <see cref="ExpenseSnapshot"/>, mirroring <see cref="ExpenseLine"/>.</summary>
+public class ExpenseSnapshotLine : AuditableEntity
+{
+    public int      Id              { get; set; }
+    public int      SnapshotId      { get; set; }
+    public int      CategoryGroupId { get; set; }
+    public int      SubCategoryId   { get; set; }
+    public string?  FunctionalClass { get; set; }   // null = inherit Ministry.DefaultFunctionalClass
+    public decimal  Amount          { get; set; }
+    public string?  Description     { get; set; }
+
+    public ExpenseSnapshot?      Snapshot      { get; set; }
+    public ExpenseCategoryGroup? CategoryGroup { get; set; }
+    public ExpenseSubCategory?   SubCategory   { get; set; }
+}

API/ROLAC.API/Entities/ExpenseSubCategory.cs

@@ -13,5 +13,8 @@ public class ExpenseSubCategory : AuditableEntity, IAuditable
     public int?                Form990LineId { get; set; }
     public Form990ExpenseLine? Form990Line   { get; set; }
 
+    public int?         Form1099BoxId { get; set; }   // null = not 1099-reportable
+    public Form1099Box? Form1099Box   { get; set; }
+
     public ExpenseCategoryGroup? Group { get; set; }
 }

API/ROLAC.API/Entities/Form1099.cs

@@ -0,0 +1,20 @@
+namespace ROLAC.API.Entities;
+
+/// <summary>Shared 1099 constants. Box codes match Form1099Box.BoxCode seed values.</summary>
+public static class Form1099
+{
+    /// <summary>IRS reporting threshold (USD) per box, per recipient, per calendar year.</summary>
+    public const decimal ReportingThreshold = 600m;
+
+    public const string BoxNec1  = "NEC-1";   // Nonemployee compensation
+    public const string BoxMisc1 = "MISC-1";  // Rents
+
+    public static class W9Status
+    {
+        public const string Missing   = "Missing";
+        public const string Requested = "Requested";
+        public const string OnFile    = "OnFile";
+        public const string Expired   = "Expired";
+        public static readonly IReadOnlyList<string> All = [Missing, Requested, OnFile, Expired];
+    }
+}

API/ROLAC.API/Entities/Form1099Box.cs

@@ -0,0 +1,14 @@
+using ROLAC.API.Entities.Base;
+namespace ROLAC.API.Entities;
+
+/// <summary>A 1099 reporting box, e.g. "NEC-1 — Nonemployee compensation".</summary>
+public class Form1099Box : AuditableEntity, IAuditable
+{
+    public int     Id        { get; set; }
+    public string  BoxCode   { get; set; } = null!;   // "NEC-1", "MISC-1"
+    public string  Name_en   { get; set; } = null!;
+    public string? Name_zh   { get; set; }
+    public string  FormType  { get; set; } = "1099-NEC";  // "1099-NEC" | "1099-MISC"
+    public int     SortOrder { get; set; }
+    public bool    IsActive  { get; set; } = true;
+}

API/ROLAC.API/Entities/Payee1099.cs

@@ -0,0 +1,32 @@
+using ROLAC.API.Entities.Base;
+namespace ROLAC.API.Entities;
+
+/// <summary>
+/// A 1099 recipient (independent contractor / vendor). Holds W-9 data and an encrypted TIN.
+/// Optionally linked to a Member (e.g. a part-time co-worker paid as a contractor).
+/// </summary>
+public class Payee1099 : SoftDeleteEntity, IAuditable
+{
+    public int     Id                { get; set; }
+    public string  LegalName         { get; set; } = null!;     // name on the W-9
+    public string? DisplayName       { get; set; }              // friendly / DBA
+    public int?    MemberId          { get; set; }
+    public Member? Member            { get; set; }
+    public string  TaxClassification { get; set; } = "Individual"; // drives Is1099Tracked default
+    public bool    Is1099Tracked     { get; set; } = true;
+    public string? TinType           { get; set; }              // "SSN" | "EIN"
+    public string? TinEncrypted      { get; set; }              // Data-Protection ciphertext
+    public string? TinLast4          { get; set; }
+    public string? AddressLine1      { get; set; }
+    public string? AddressLine2      { get; set; }
+    public string? City              { get; set; }
+    public string? State             { get; set; }
+    public string? Zip               { get; set; }
+    public string? Email             { get; set; }
+    public string? Phone             { get; set; }
+    public string  W9Status          { get; set; } = Form1099.W9Status.Missing;
+    public DateOnly? W9ReceivedDate  { get; set; }
+    public string? W9BlobPath        { get; set; }
+    public bool    IsActive          { get; set; } = true;
+    public string? Notes             { get; set; }
+}

API/ROLAC.API/Migrations/20260625215722_AddExpenseSnapshots.cs

@@ -0,0 +1,122 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+using Npgsql.EntityFrameworkCore.PostgreSQL.Metadata;
+
+#nullable disable
+
+namespace ROLAC.API.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddExpenseSnapshots : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.CreateTable(
+                name: "ExpenseSnapshots",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "integer", nullable: false)
+                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
+                    Name = table.Column<string>(type: "character varying(150)", maxLength: 150, nullable: false),
+                    MinistryId = table.Column<int>(type: "integer", nullable: false),
+                    Description = table.Column<string>(type: "character varying(500)", maxLength: 500, nullable: false),
+                    VendorName = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: true),
+                    CheckNumber = table.Column<string>(type: "character varying(50)", maxLength: 50, nullable: true),
+                    Notes = table.Column<string>(type: "text", nullable: true),
+                    CreatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    CreatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false),
+                    UpdatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    UpdatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false),
+                    IsDeleted = table.Column<bool>(type: "boolean", nullable: false),
+                    DeletedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: true),
+                    DeletedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: true)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_ExpenseSnapshots", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_ExpenseSnapshots_Ministries_MinistryId",
+                        column: x => x.MinistryId,
+                        principalTable: "Ministries",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "ExpenseSnapshotLines",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "integer", nullable: false)
+                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
+                    SnapshotId = table.Column<int>(type: "integer", nullable: false),
+                    CategoryGroupId = table.Column<int>(type: "integer", nullable: false),
+                    SubCategoryId = table.Column<int>(type: "integer", nullable: false),
+                    FunctionalClass = table.Column<string>(type: "character varying(20)", maxLength: 20, nullable: true),
+                    Amount = table.Column<decimal>(type: "numeric(18,2)", nullable: false),
+                    Description = table.Column<string>(type: "character varying(500)", maxLength: 500, nullable: true),
+                    CreatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    CreatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false),
+                    UpdatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    UpdatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_ExpenseSnapshotLines", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_ExpenseSnapshotLines_ExpenseCategoryGroups_CategoryGroupId",
+                        column: x => x.CategoryGroupId,
+                        principalTable: "ExpenseCategoryGroups",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                    table.ForeignKey(
+                        name: "FK_ExpenseSnapshotLines_ExpenseSnapshots_SnapshotId",
+                        column: x => x.SnapshotId,
+                        principalTable: "ExpenseSnapshots",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Cascade);
+                    table.ForeignKey(
+                        name: "FK_ExpenseSnapshotLines_ExpenseSubCategories_SubCategoryId",
+                        column: x => x.SubCategoryId,
+                        principalTable: "ExpenseSubCategories",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                });
+
+            migrationBuilder.CreateIndex(
+                name: "IX_ExpenseSnapshotLines_CategoryGroupId",
+                table: "ExpenseSnapshotLines",
+                column: "CategoryGroupId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_ExpenseSnapshotLines_SnapshotId",
+                table: "ExpenseSnapshotLines",
+                column: "SnapshotId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_ExpenseSnapshotLines_SubCategoryId",
+                table: "ExpenseSnapshotLines",
+                column: "SubCategoryId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_ExpenseSnapshots_CreatedAt",
+                table: "ExpenseSnapshots",
+                column: "CreatedAt");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_ExpenseSnapshots_MinistryId",
+                table: "ExpenseSnapshots",
+                column: "MinistryId");
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropTable(
+                name: "ExpenseSnapshotLines");
+
+            migrationBuilder.DropTable(
+                name: "ExpenseSnapshots");
+        }
+    }
+}

API/ROLAC.API/Migrations/20260626001416_AddForm1099RecipientTracking.cs

@@ -0,0 +1,197 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+using Npgsql.EntityFrameworkCore.PostgreSQL.Metadata;
+
+#nullable disable
+
+namespace ROLAC.API.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddForm1099RecipientTracking : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<int>(
+                name: "Form1099BoxId",
+                table: "ExpenseSubCategories",
+                type: "integer",
+                nullable: true);
+
+            migrationBuilder.AddColumn<int>(
+                name: "PayeeId",
+                table: "Expenses",
+                type: "integer",
+                nullable: true);
+
+            migrationBuilder.AddColumn<int>(
+                name: "Form1099BoxId",
+                table: "ExpenseCategoryGroups",
+                type: "integer",
+                nullable: true);
+
+            migrationBuilder.CreateTable(
+                name: "Form1099Boxes",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "integer", nullable: false)
+                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
+                    BoxCode = table.Column<string>(type: "character varying(10)", maxLength: 10, nullable: false),
+                    Name_en = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: false),
+                    Name_zh = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: true),
+                    FormType = table.Column<string>(type: "character varying(20)", maxLength: 20, nullable: false),
+                    SortOrder = table.Column<int>(type: "integer", nullable: false),
+                    IsActive = table.Column<bool>(type: "boolean", nullable: false),
+                    CreatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    CreatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false),
+                    UpdatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    UpdatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_Form1099Boxes", x => x.Id);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "Payee1099s",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "integer", nullable: false)
+                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
+                    LegalName = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: false),
+                    DisplayName = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: true),
+                    MemberId = table.Column<int>(type: "integer", nullable: true),
+                    TaxClassification = table.Column<string>(type: "character varying(40)", maxLength: 40, nullable: false),
+                    Is1099Tracked = table.Column<bool>(type: "boolean", nullable: false),
+                    TinType = table.Column<string>(type: "character varying(10)", maxLength: 10, nullable: true),
+                    TinEncrypted = table.Column<string>(type: "character varying(500)", maxLength: 500, nullable: true),
+                    TinLast4 = table.Column<string>(type: "character varying(4)", maxLength: 4, nullable: true),
+                    AddressLine1 = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: true),
+                    AddressLine2 = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: true),
+                    City = table.Column<string>(type: "character varying(100)", maxLength: 100, nullable: true),
+                    State = table.Column<string>(type: "character varying(2)", maxLength: 2, nullable: true),
+                    Zip = table.Column<string>(type: "character varying(10)", maxLength: 10, nullable: true),
+                    Email = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: true),
+                    Phone = table.Column<string>(type: "character varying(30)", maxLength: 30, nullable: true),
+                    W9Status = table.Column<string>(type: "character varying(20)", maxLength: 20, nullable: false, defaultValue: "Missing"),
+                    W9ReceivedDate = table.Column<DateOnly>(type: "date", nullable: true),
+                    W9BlobPath = table.Column<string>(type: "character varying(500)", maxLength: 500, nullable: true),
+                    IsActive = table.Column<bool>(type: "boolean", nullable: false),
+                    Notes = table.Column<string>(type: "character varying(500)", maxLength: 500, nullable: true),
+                    CreatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    CreatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false),
+                    UpdatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    UpdatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false),
+                    IsDeleted = table.Column<bool>(type: "boolean", nullable: false),
+                    DeletedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: true),
+                    DeletedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: true)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_Payee1099s", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_Payee1099s_Members_MemberId",
+                        column: x => x.MemberId,
+                        principalTable: "Members",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.SetNull);
+                });
+
+            migrationBuilder.CreateIndex(
+                name: "IX_ExpenseSubCategories_Form1099BoxId",
+                table: "ExpenseSubCategories",
+                column: "Form1099BoxId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_Expenses_PayeeId",
+                table: "Expenses",
+                column: "PayeeId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_ExpenseCategoryGroups_Form1099BoxId",
+                table: "ExpenseCategoryGroups",
+                column: "Form1099BoxId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_Form1099Boxes_BoxCode",
+                table: "Form1099Boxes",
+                column: "BoxCode",
+                unique: true);
+
+            migrationBuilder.CreateIndex(
+                name: "IX_Payee1099s_MemberId",
+                table: "Payee1099s",
+                column: "MemberId");
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_ExpenseCategoryGroups_Form1099Boxes_Form1099BoxId",
+                table: "ExpenseCategoryGroups",
+                column: "Form1099BoxId",
+                principalTable: "Form1099Boxes",
+                principalColumn: "Id",
+                onDelete: ReferentialAction.SetNull);
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_Expenses_Payee1099s_PayeeId",
+                table: "Expenses",
+                column: "PayeeId",
+                principalTable: "Payee1099s",
+                principalColumn: "Id",
+                onDelete: ReferentialAction.SetNull);
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_ExpenseSubCategories_Form1099Boxes_Form1099BoxId",
+                table: "ExpenseSubCategories",
+                column: "Form1099BoxId",
+                principalTable: "Form1099Boxes",
+                principalColumn: "Id",
+                onDelete: ReferentialAction.SetNull);
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropForeignKey(
+                name: "FK_ExpenseCategoryGroups_Form1099Boxes_Form1099BoxId",
+                table: "ExpenseCategoryGroups");
+
+            migrationBuilder.DropForeignKey(
+                name: "FK_Expenses_Payee1099s_PayeeId",
+                table: "Expenses");
+
+            migrationBuilder.DropForeignKey(
+                name: "FK_ExpenseSubCategories_Form1099Boxes_Form1099BoxId",
+                table: "ExpenseSubCategories");
+
+            migrationBuilder.DropTable(
+                name: "Form1099Boxes");
+
+            migrationBuilder.DropTable(
+                name: "Payee1099s");
+
+            migrationBuilder.DropIndex(
+                name: "IX_ExpenseSubCategories_Form1099BoxId",
+                table: "ExpenseSubCategories");
+
+            migrationBuilder.DropIndex(
+                name: "IX_Expenses_PayeeId",
+                table: "Expenses");
+
+            migrationBuilder.DropIndex(
+                name: "IX_ExpenseCategoryGroups_Form1099BoxId",
+                table: "ExpenseCategoryGroups");
+
+            migrationBuilder.DropColumn(
+                name: "Form1099BoxId",
+                table: "ExpenseSubCategories");
+
+            migrationBuilder.DropColumn(
+                name: "PayeeId",
+                table: "Expenses");
+
+            migrationBuilder.DropColumn(
+                name: "Form1099BoxId",
+                table: "ExpenseCategoryGroups");
+        }
+    }
+}

API/ROLAC.API/Migrations/20260626012205_AddPayerEinToChurchProfile.cs

@@ -0,0 +1,29 @@
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace ROLAC.API.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddPayerEinToChurchProfile : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<string>(
+                name: "PayerEin",
+                table: "ChurchProfiles",
+                type: "character varying(20)",
+                maxLength: 20,
+                nullable: true);
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropColumn(
+                name: "PayerEin",
+                table: "ChurchProfiles");
+        }
+    }
+}

API/ROLAC.API/Migrations/AppDbContextModelSnapshot.cs

@@ -506,6 +506,10 @@ namespace ROLAC.API.Migrations
                     b.Property<int>("NextCheckNumber")
                         .HasColumnType("integer");
 
+                    b.Property<string>("PayerEin")
+                        .HasMaxLength(20)
+                        .HasColumnType("character varying(20)");
+
                     b.Property<string>("Phone")
                         .HasMaxLength(50)
                         .HasColumnType("character varying(50)");
@@ -598,6 +602,9 @@ namespace ROLAC.API.Migrations
                         .HasMaxLength(450)
                         .HasColumnType("character varying(450)");
 
+                    b.Property<int?>("PayeeId")
+                        .HasColumnType("integer");
+
                     b.Property<string>("ReceiptBlobPath")
                         .HasMaxLength(500)
                         .HasColumnType("character varying(500)");
@@ -652,6 +659,8 @@ namespace ROLAC.API.Migrations
 
                     b.HasIndex("MinistryId");
 
+                    b.HasIndex("PayeeId");
+
                     b.HasIndex("Status")
                         .HasFilter("\"IsDeleted\" = false");
 
@@ -674,6 +683,9 @@ namespace ROLAC.API.Migrations
                         .HasMaxLength(450)
                         .HasColumnType("character varying(450)");
 
+                    b.Property<int?>("Form1099BoxId")
+                        .HasColumnType("integer");
+
                     b.Property<int?>("Form990LineId")
                         .HasColumnType("integer");
 
@@ -702,6 +714,8 @@ namespace ROLAC.API.Migrations
 
                     b.HasKey("Id");
 
+                    b.HasIndex("Form1099BoxId");
+
                     b.HasIndex("Form990LineId");
 
                     b.ToTable("ExpenseCategoryGroups");
@@ -762,6 +776,128 @@ namespace ROLAC.API.Migrations
                     b.ToTable("ExpenseLines");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseSnapshot", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<string>("CheckNumber")
+                        .HasMaxLength(50)
+                        .HasColumnType("character varying(50)");
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<DateTimeOffset?>("DeletedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("DeletedBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("Description")
+                        .IsRequired()
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("boolean");
+
+                    b.Property<int>("MinistryId")
+                        .HasColumnType("integer");
+
+                    b.Property<string>("Name")
+                        .IsRequired()
+                        .HasMaxLength(150)
+                        .HasColumnType("character varying(150)");
+
+                    b.Property<string>("Notes")
+                        .HasColumnType("text");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("VendorName")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("CreatedAt");
+
+                    b.HasIndex("MinistryId");
+
+                    b.ToTable("ExpenseSnapshots");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseSnapshotLine", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<decimal>("Amount")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<int>("CategoryGroupId")
+                        .HasColumnType("integer");
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("Description")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<string>("FunctionalClass")
+                        .HasMaxLength(20)
+                        .HasColumnType("character varying(20)");
+
+                    b.Property<int>("SnapshotId")
+                        .HasColumnType("integer");
+
+                    b.Property<int>("SubCategoryId")
+                        .HasColumnType("integer");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("CategoryGroupId");
+
+                    b.HasIndex("SnapshotId");
+
+                    b.HasIndex("SubCategoryId");
+
+                    b.ToTable("ExpenseSnapshotLines");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.ExpenseSubCategory", b =>
                 {
                     b.Property<int>("Id")
@@ -778,6 +914,9 @@ namespace ROLAC.API.Migrations
                         .HasMaxLength(450)
                         .HasColumnType("character varying(450)");
 
+                    b.Property<int?>("Form1099BoxId")
+                        .HasColumnType("integer");
+
                     b.Property<int?>("Form990LineId")
                         .HasColumnType("integer");
 
@@ -809,6 +948,8 @@ namespace ROLAC.API.Migrations
 
                     b.HasKey("Id");
 
+                    b.HasIndex("Form1099BoxId");
+
                     b.HasIndex("Form990LineId");
 
                     b.HasIndex("GroupId");
@@ -854,6 +995,63 @@ namespace ROLAC.API.Migrations
                     b.ToTable("FamilyUnits");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.Form1099Box", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<string>("BoxCode")
+                        .IsRequired()
+                        .HasMaxLength(10)
+                        .HasColumnType("character varying(10)");
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("FormType")
+                        .IsRequired()
+                        .HasMaxLength(20)
+                        .HasColumnType("character varying(20)");
+
+                    b.Property<bool>("IsActive")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("Name_en")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("Name_zh")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<int>("SortOrder")
+                        .HasColumnType("integer");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("BoxCode")
+                        .IsUnique();
+
+                    b.ToTable("Form1099Boxes");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.Form990ExpenseLine", b =>
                 {
                     b.Property<int>("Id")
@@ -1803,6 +2001,128 @@ namespace ROLAC.API.Migrations
                     b.ToTable("OfferingSessions");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.Payee1099", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<string>("AddressLine1")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("AddressLine2")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("City")
+                        .HasMaxLength(100)
+                        .HasColumnType("character varying(100)");
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<DateTimeOffset?>("DeletedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("DeletedBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("DisplayName")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("Email")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<bool>("Is1099Tracked")
+                        .HasColumnType("boolean");
+
+                    b.Property<bool>("IsActive")
+                        .HasColumnType("boolean");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("LegalName")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<int?>("MemberId")
+                        .HasColumnType("integer");
+
+                    b.Property<string>("Notes")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<string>("Phone")
+                        .HasMaxLength(30)
+                        .HasColumnType("character varying(30)");
+
+                    b.Property<string>("State")
+                        .HasMaxLength(2)
+                        .HasColumnType("character varying(2)");
+
+                    b.Property<string>("TaxClassification")
+                        .IsRequired()
+                        .HasMaxLength(40)
+                        .HasColumnType("character varying(40)");
+
+                    b.Property<string>("TinEncrypted")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<string>("TinLast4")
+                        .HasMaxLength(4)
+                        .HasColumnType("character varying(4)");
+
+                    b.Property<string>("TinType")
+                        .HasMaxLength(10)
+                        .HasColumnType("character varying(10)");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("W9BlobPath")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<DateOnly?>("W9ReceivedDate")
+                        .HasColumnType("date");
+
+                    b.Property<string>("W9Status")
+                        .IsRequired()
+                        .ValueGeneratedOnAdd()
+                        .HasMaxLength(20)
+                        .HasColumnType("character varying(20)")
+                        .HasDefaultValue("Missing");
+
+                    b.Property<string>("Zip")
+                        .HasMaxLength(10)
+                        .HasColumnType("character varying(10)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("MemberId");
+
+                    b.ToTable("Payee1099s");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.RefreshToken", b =>
                 {
                     b.Property<int>("Id")
@@ -2086,18 +2406,32 @@ namespace ROLAC.API.Migrations
                         .OnDelete(DeleteBehavior.Restrict)
                         .IsRequired();
 
+                    b.HasOne("ROLAC.API.Entities.Payee1099", "Payee")
+                        .WithMany()
+                        .HasForeignKey("PayeeId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
                     b.Navigation("Member");
 
                     b.Navigation("Ministry");
+
+                    b.Navigation("Payee");
                 });
 
             modelBuilder.Entity("ROLAC.API.Entities.ExpenseCategoryGroup", b =>
                 {
+                    b.HasOne("ROLAC.API.Entities.Form1099Box", "Form1099Box")
+                        .WithMany()
+                        .HasForeignKey("Form1099BoxId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
                     b.HasOne("ROLAC.API.Entities.Form990ExpenseLine", "Form990Line")
                         .WithMany()
                         .HasForeignKey("Form990LineId")
                         .OnDelete(DeleteBehavior.SetNull);
 
+                    b.Navigation("Form1099Box");
+
                     b.Navigation("Form990Line");
                 });
 
@@ -2128,8 +2462,51 @@ namespace ROLAC.API.Migrations
                     b.Navigation("SubCategory");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseSnapshot", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.Ministry", "Ministry")
+                        .WithMany()
+                        .HasForeignKey("MinistryId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.Navigation("Ministry");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseSnapshotLine", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.ExpenseCategoryGroup", "CategoryGroup")
+                        .WithMany()
+                        .HasForeignKey("CategoryGroupId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.HasOne("ROLAC.API.Entities.ExpenseSnapshot", "Snapshot")
+                        .WithMany("Lines")
+                        .HasForeignKey("SnapshotId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.HasOne("ROLAC.API.Entities.ExpenseSubCategory", "SubCategory")
+                        .WithMany()
+                        .HasForeignKey("SubCategoryId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.Navigation("CategoryGroup");
+
+                    b.Navigation("Snapshot");
+
+                    b.Navigation("SubCategory");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.ExpenseSubCategory", b =>
                 {
+                    b.HasOne("ROLAC.API.Entities.Form1099Box", "Form1099Box")
+                        .WithMany()
+                        .HasForeignKey("Form1099BoxId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
                     b.HasOne("ROLAC.API.Entities.Form990ExpenseLine", "Form990Line")
                         .WithMany()
                         .HasForeignKey("Form990LineId")
@@ -2141,6 +2518,8 @@ namespace ROLAC.API.Migrations
                         .OnDelete(DeleteBehavior.Restrict)
                         .IsRequired();
 
+                    b.Navigation("Form1099Box");
+
                     b.Navigation("Form990Line");
 
                     b.Navigation("Group");
@@ -2220,6 +2599,16 @@ namespace ROLAC.API.Migrations
                     b.Navigation("MessagingGroup");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.Payee1099", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.Member", "Member")
+                        .WithMany()
+                        .HasForeignKey("MemberId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
+                    b.Navigation("Member");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.RefreshToken", b =>
                 {
                     b.HasOne("ROLAC.API.Entities.AppUser", "User")
@@ -2273,6 +2662,11 @@ namespace ROLAC.API.Migrations
                     b.Navigation("SubCategories");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseSnapshot", b =>
+                {
+                    b.Navigation("Lines");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.OfferingSession", b =>
                 {
                     b.Navigation("Givings");

API/ROLAC.API/Program.cs

@@ -15,6 +15,7 @@ using ROLAC.API.Json;
 using ROLAC.API.Middleware;
 using ROLAC.API.Services;
 using ROLAC.API.Services.Logging;
+using ROLAC.API.Services.Security;
 
 var builder = WebApplication.CreateBuilder(args);
 var config  = builder.Configuration;
@@ -153,14 +154,23 @@ builder.Services.AddScoped<ROLAC.API.Services.Storage.IFileStorage,
                            ROLAC.API.Services.Storage.LocalDiskFileStorage>();
 builder.Services.AddScoped<IExpenseCategoryService, ExpenseCategoryService>();
 builder.Services.AddScoped<IExpenseService, ExpenseService>();
+builder.Services.AddScoped<IExpenseSnapshotService, ExpenseSnapshotService>();
 builder.Services.AddScoped<IMonthlyStatementService, MonthlyStatementService>();
 builder.Services.AddScoped<IFinanceDashboardService, FinanceDashboardService>();
 builder.Services.AddScoped<IForm990ReportService, Form990ReportService>();
+builder.Services.AddScoped<IForm1099ReportService, Form1099ReportService>();
+builder.Services.AddScoped<IPayee1099Service, Payee1099Service>();
+builder.Services.AddScoped<I1099FormService, Form1099FormService>();
+builder.Services.AddDataProtection();
+builder.Services.AddScoped<ITinProtector, TinProtector>();
 builder.Services.AddScoped<IChurchProfileService, ChurchProfileService>();
 builder.Services.AddScoped<ISettingsService, SettingsService>();
 builder.Services.AddScoped<IDisbursementService, DisbursementService>();
 builder.Services.AddScoped<ROLAC.API.Services.Disbursement.ICheckPrintService,
                            ROLAC.API.Services.Disbursement.CheckPrintService>();
+// Pre-printed check-stock field coordinates; tune in appsettings.json without recompiling.
+builder.Services.Configure<ROLAC.API.Services.Disbursement.CheckPrintLayoutOptions>(
+    config.GetSection("CheckPrint:Layout"));
 builder.Services.AddScoped<IMealAttendanceService, MealAttendanceService>();
 
 // ── Notifications (email via SMTP + Line) ──────────────────────────────────

API/ROLAC.API/Services/ChurchProfileService.cs

@@ -18,7 +18,7 @@ public class ChurchProfileService : IChurchProfileService
             Id = p.Id, Name = p.Name, NameZh = p.NameZh, Phone = p.Phone, Email = p.Email,
             Website = p.Website, Address = p.Address, City = p.City, State = p.State,
             ZipCode = p.ZipCode, BankName = p.BankName, BankAccountNumber = p.BankAccountNumber,
-            BankRoutingNumber = p.BankRoutingNumber, NextCheckNumber = p.NextCheckNumber,
+            BankRoutingNumber = p.BankRoutingNumber, PayerEin = p.PayerEin, NextCheckNumber = p.NextCheckNumber,
             AiProvider = p.AiProvider,
             ClaudeModel = p.ClaudeModel,
             ClaudeApiKeyMasked = Mask(p.ClaudeApiKey),
@@ -33,7 +33,7 @@ public class ChurchProfileService : IChurchProfileService
         p.Name = r.Name; p.NameZh = r.NameZh; p.Phone = r.Phone; p.Email = r.Email;
         p.Website = r.Website; p.Address = r.Address; p.City = r.City; p.State = r.State;
         p.ZipCode = r.ZipCode; p.BankName = r.BankName; p.BankAccountNumber = r.BankAccountNumber;
-        p.BankRoutingNumber = r.BankRoutingNumber; p.NextCheckNumber = r.NextCheckNumber;
+        p.BankRoutingNumber = r.BankRoutingNumber; p.PayerEin = r.PayerEin; p.NextCheckNumber = r.NextCheckNumber;
         p.AiProvider  = string.IsNullOrWhiteSpace(r.AiProvider) ? "Claude" : r.AiProvider;
         p.ClaudeModel = r.ClaudeModel;
         p.GeminiModel = r.GeminiModel;

API/ROLAC.API/Services/Disbursement/CheckPrintLayoutOptions.cs

@@ -0,0 +1,86 @@
+namespace ROLAC.API.Services.Disbursement;
+
+/// <summary>
+/// Field coordinates (in inches) for printing onto pre-printed three-stub check stock.
+/// Every position is bound from the "CheckPrint:Layout" section of appsettings.json so alignment
+/// can be tuned and reloaded without recompiling. Positions are expressed as an X (absolute from the
+/// page's left edge) plus a Y offset within the field's stub; the per-stub origins below place the
+/// three stacked regions (check + two identical receipt copies) down the 8.5"x11" page.
+/// </summary>
+public sealed class CheckPrintLayoutOptions
+{
+    // Calibration nudge (inches): a TextBox renders its text inset down-and-right from the box
+    // origin by a fixed internal margin + line leading, so configured X/Y don't match the ink.
+    // These values are subtracted from every position so configured X/Y == actual printed position.
+    // To recalibrate: set both to 0, print, measure how far the ink sits past a known X/Y, and put
+    // those differences here (defaults are the measured inset for this stock).
+    public float TextInsetX { get; set; } = 0.13f;
+    public float TextInsetY { get; set; } = 0.15f;
+
+    // Stub origins — top edge of each region, inches from the top of the page.
+    public float CheckOriginY    { get; set; } = 0f;
+    public float Receipt1OriginY { get; set; } = 3.67f;
+    public float Receipt2OriginY { get; set; } = 7.33f;
+
+    // Check stub fields (offset within the check stub).
+    public FieldPos Payee         { get; set; } = new() { X = 1.25f, OffsetY = 1.75f, FontSize = 11, Bold = true };
+    public FieldPos AmountNumeric { get; set; } = new() { X = 6.50f, OffsetY = 1.75f, FontSize = 11, Bold = true };
+    public FieldPos AmountWords   { get; set; } = new() { X = 0.60f, OffsetY = 2.20f, FontSize = 10 };
+    public FieldPos Memo          { get; set; } = new() { X = 0.60f, OffsetY = 2.90f, FontSize = 9  };
+    public FieldPos CheckDate     { get; set; } = new() { X = 6.50f, OffsetY = 1.25f, FontSize = 10 };
+
+    // Receipt stub fields (offset within a receipt stub — shared by both identical copies).
+    public FieldPos ReceiptPayee  { get; set; } = new() { X = 1.00f, OffsetY = 0.30f, FontSize = 10, Bold = true };
+    public FieldPos ReceiptAmount { get; set; } = new() { X = 6.50f, OffsetY = 0.30f, FontSize = 10, Bold = true };
+    public FieldPos ReceiptMemo   { get; set; } = new() { X = 1.00f, OffsetY = 0.60f, FontSize = 9  };
+    public FieldPos ReceiptDate   { get; set; } = new() { X = 6.50f, OffsetY = 0.60f, FontSize = 9  };
+
+    // Voucher detail grid (offsets within a receipt stub).
+    public VoucherGridOptions Grid { get; set; } = new();
+}
+
+/// <summary>One printable field: where it sits and how it renders.</summary>
+public sealed class FieldPos
+{
+    /// <summary>Absolute X from the page's left edge, in inches.</summary>
+    public float X { get; set; }
+
+    /// <summary>Y offset within the field's stub, in inches (added to the stub origin).</summary>
+    public float OffsetY { get; set; }
+
+    public float FontSize { get; set; } = 10;
+    public bool  Bold { get; set; }
+}
+
+/// <summary>
+/// Two-column voucher detail grid on each receipt stub: 6 rows per column, 12 expense lines max,
+/// filled column-major (lines 1-6 left, 7-12 right). All offsets are within the receipt stub.
+/// </summary>
+public sealed class VoucherGridOptions
+{
+    /// <summary>Left edge of the left column block, in inches from the page's left edge.</summary>
+    public float OriginX     { get; set; } = 0.60f;
+
+    /// <summary>Y offset (within the stub) of the first data row.</summary>
+    public float OffsetY     { get; set; } = 1.10f;
+
+    public float RowHeight   { get; set; } = 0.22f;
+
+    /// <summary>Horizontal gap between the left and right column blocks, in inches.</summary>
+    public float ColumnGap   { get; set; } = 0.30f;
+
+    public float DateWidth   { get; set; } = 0.85f;
+    public float DescWidth   { get; set; } = 2.10f;
+    public float AmountWidth { get; set; } = 0.80f;
+
+    /// <summary>Draw our own Date/Description/Amount headers. Set false if the stock pre-prints them.</summary>
+    public bool  ShowGridHeaders { get; set; } = true;
+
+    /// <summary>Y offset (within the stub) of the header row.</summary>
+    public float HeaderOffsetY   { get; set; } = 0.88f;
+
+    /// <summary>Y offset (within the stub) of the "...and N more lines" overflow hint.</summary>
+    public float OverflowOffsetY { get; set; } = 2.55f;
+
+    public float FontSize    { get; set; } = 8.5f;
+}

API/ROLAC.API/Services/Disbursement/CheckPrintService.cs

@@ -1,17 +1,28 @@
+using System.Drawing;
 using System.Globalization;
 using DevExpress.Office;
 using DevExpress.XtraRichEdit;
 using DevExpress.XtraRichEdit.API.Native;
+using Microsoft.Extensions.Options;
 
 namespace ROLAC.API.Services.Disbursement;
 
 /// <summary>
-/// Renders a check on 8.5"x11" stock using the DevExpress Office (RichEdit) API:
+/// Renders a check onto pre-printed 8.5"x11" three-stub stock using the DevExpress Office
-/// a check block on top followed by two identical ledger detail stubs. The layout is
+/// (RichEdit) API. Fields are placed as absolutely-positioned floating TextBoxes so they align to
-/// built programmatically (no external .docx template) and exported to PDF.
+/// the boxes printed on the stock; every coordinate comes from <see cref="CheckPrintLayoutOptions"/>
+/// (bound from "CheckPrint:Layout" in appsettings.json) so alignment can be tuned without recompiling.
+/// The page is one check stub on top followed by two identical receipt copies.
 /// </summary>
 public class CheckPrintService : ICheckPrintService
 {
+    private readonly CheckPrintLayoutOptions _layout;
+
+    public CheckPrintService(IOptions<CheckPrintLayoutOptions> layout)
+    {
+        _layout = layout.Value;
+    }
+
     public Task<Stream> RenderPdfAsync(CheckPrintModel model)
     {
         using var server = new RichEditDocumentServer();
@@ -26,9 +37,13 @@ public class CheckPrintService : ICheckPrintService
             section.Margins.Left = section.Margins.Right = 0.6f;
             section.Margins.Top = section.Margins.Bottom = 0.5f;
 
-            BuildCheckBlock(doc, model);
+            // Floating TextBoxes must anchor to a paragraph; everything is positioned relative to
-            BuildStub(doc, model, "PAYMENT ADVICE — DETAIL");
+            // the page, so a single empty anchor paragraph at the document start is enough.
-            BuildStub(doc, model, "PAYMENT ADVICE — RECORD COPY");
+            var anchor = doc.Paragraphs[0];
+
+            BuildCheckStub(doc, anchor, model);
+            BuildReceiptStub(doc, anchor, model, _layout.Receipt1OriginY);
+            BuildReceiptStub(doc, anchor, model, _layout.Receipt2OriginY);
         }
         finally
         {
@@ -41,6 +56,125 @@ public class CheckPrintService : ICheckPrintService
         return Task.FromResult<Stream>(ms);
     }
 
+    // ── check page builders (absolute positioning) ─────────────────────────────
+
+    private void BuildCheckStub(Document doc, Paragraph anchor, CheckPrintModel model)
+    {
+        var check = model.Check;
+        var originY = _layout.CheckOriginY;
+
+        PlaceField(doc, anchor, _layout.Payee, originY, 4.5f, check.PayeeName);
+        PlaceField(doc, anchor, _layout.AmountNumeric, originY, 1.6f, FormatCurrency(check.Amount,13), rightAlign: false);
+        PlaceField(doc, anchor, _layout.AmountWords, originY, 6.0f, model.AmountInWords);
+        PlaceField(doc, anchor, _layout.CheckDate, originY, 1.6f, check.CheckDate.ToString("MM/dd/yyyy"));
+        if (!string.IsNullOrWhiteSpace(check.Memo))
+            PlaceField(doc, anchor, _layout.Memo, originY, 4.5f, check.Memo);
+    }
+
+    private void BuildReceiptStub(Document doc, Paragraph anchor, CheckPrintModel model, float originY)
+    {
+        var check = model.Check;
+
+        PlaceField(doc, anchor, _layout.ReceiptPayee, originY, 4.5f, "Pay To The Order Of: " + check.PayeeName);
+        PlaceField(doc, anchor, _layout.ReceiptAmount, originY, 1.6f, "Amount: " + FormatCurrency(check.Amount), rightAlign: true);
+        PlaceField(doc, anchor, _layout.ReceiptDate, originY, 1.6f, check.CheckDate.ToString("MM/dd/yyyy"));
+        if (!string.IsNullOrWhiteSpace(check.Memo))
+            PlaceField(doc, anchor, _layout.ReceiptMemo, originY, 4.5f, check.Memo);
+
+        BuildVoucherGrid(doc, anchor, model, originY);
+    }
+
+    /// <summary>
+    /// Two-column voucher detail grid: up to 12 expense lines (6 per column), filled column-major.
+    /// Beyond 12 lines, prints the first 12 plus an overflow hint so the receipt total stays honest.
+    /// </summary>
+    private void BuildVoucherGrid(Document doc, Paragraph anchor, CheckPrintModel model, float originY)
+    {
+        var grid = _layout.Grid;
+        var blockWidth = grid.DateWidth + grid.DescWidth + grid.AmountWidth;
+        const int rowsPerColumn = 6;
+        const int maxLines = rowsPerColumn * 2;
+
+        float ColumnX(int column) => grid.OriginX + column * (blockWidth + grid.ColumnGap);
+
+        void PlaceRow(float x, float y, string date, string description, string amount, bool bold)
+        {
+            PlaceText(doc, anchor, x, y, grid.DateWidth, date, grid.FontSize, bold, rightAlign: false);
+            PlaceText(doc, anchor, x + grid.DateWidth, y, grid.DescWidth, description, grid.FontSize, bold, rightAlign: false);
+            PlaceText(doc, anchor, x + grid.DateWidth + grid.DescWidth, y, grid.AmountWidth, amount, grid.FontSize, bold, rightAlign: true);
+        }
+
+        if (grid.ShowGridHeaders)
+        {
+            var headerY = originY + grid.HeaderOffsetY;
+            for (var column = 0; column < 2; column++)
+                PlaceRow(ColumnX(column), headerY, "Date", "Description", "Amount", bold: true);
+        }
+
+        var printed = Math.Min(model.Lines.Count, maxLines);
+        for (var i = 0; i < printed; i++)
+        {
+            var line = model.Lines[i];
+            var column = i < rowsPerColumn ? 0 : 1;
+            var row = i % rowsPerColumn;
+            var y = originY + grid.OffsetY + row * grid.RowHeight;
+            var date = line.Expense?.ExpenseDate.ToString("MM/dd/yyyy") ?? "";
+            PlaceRow(ColumnX(column), y, date, line.Description, FormatCurrency(line.Amount), bold: false);
+        }
+
+        if (model.Lines.Count > maxLines)
+        {
+            var remaining = model.Lines.Count - maxLines;
+            var remainingTotal = model.Lines.Skip(maxLines).Sum(line => line.Amount);
+            var hint = $"…and {remaining} more line(s) ({FormatCurrency(remainingTotal)})";
+            PlaceText(doc, anchor, grid.OriginX, originY + grid.OverflowOffsetY,
+                blockWidth * 2 + grid.ColumnGap, hint, grid.FontSize, bold: false, rightAlign: false);
+        }
+    }
+
+    /// <summary>Places one configured field's value at its stub-relative position.</summary>
+    private void PlaceField(Document doc, Paragraph anchor, FieldPos field, float stubOriginY,
+        float width, string text, bool rightAlign = false)
+    {
+        PlaceText(doc, anchor, field.X, stubOriginY + field.OffsetY, width, text,
+            field.FontSize, field.Bold, rightAlign);
+    }
+
+    /// <summary>
+    /// Inserts a borderless, fill-less floating TextBox positioned absolutely relative to the page
+    /// (X from the left edge, Y from the top edge) and writes <paramref name="text"/> into it.
+    /// </summary>
+    private void PlaceText(Document doc, Paragraph anchor, float x, float y, float width,
+        string text, float fontSize, bool bold, bool rightAlign)
+    {
+        var shape = doc.Shapes.InsertTextBox(anchor.Range.Start);
+        shape.HorizontalAlignment = ShapeHorizontalAlignment.None;
+        shape.VerticalAlignment = ShapeVerticalAlignment.None;
+        shape.RelativeHorizontalPosition = ShapeRelativeHorizontalPosition.Page;
+        shape.RelativeVerticalPosition = ShapeRelativeVerticalPosition.Page;
+        // Pull the box up-and-left by the calibration inset so the text inside lands exactly on the
+        // configured (x, y) rather than down-and-right of it.
+        shape.Offset = new PointF(x - _layout.TextInsetX, y - _layout.TextInsetY);
+        shape.Size = new SizeF(width, Math.Max(0.2f, fontSize / 72f + 0.08f));
+        shape.Fill.SetNoFill();
+        shape.Line.Fill.SetNoFill();
+
+        var body = shape.ShapeFormat.TextBox.Document;
+        var range = body.InsertText(body.Range.Start, text);
+
+        var characters = body.BeginUpdateCharacters(range);
+        characters.FontSize = fontSize;
+        characters.Bold = bold;
+        body.EndUpdateCharacters(characters);
+
+        if (rightAlign)
+        {
+            var paragraphs = body.BeginUpdateParagraphs(range);
+            paragraphs.Alignment = ParagraphAlignment.Right;
+            body.EndUpdateParagraphs(paragraphs);
+        }
+    }
+
     public Task<Stream> RenderReceiptPdfAsync(CheckPrintModel model)
     {
         using var server = new RichEditDocumentServer();
@@ -131,110 +265,15 @@ public class CheckPrintService : ICheckPrintService
 
     private static string Encode(string? text) => System.Net.WebUtility.HtmlEncode(text ?? "");
 
-    private static void BuildCheckBlock(Document doc, CheckPrintModel m)
-    {
-        var issuer = m.Issuer;
-        var check  = m.Check;
-
-        AppendLine(doc, issuer.Name, bold: true, size: 13);
-        var issuerAddr = JoinAddress(issuer.Address, issuer.City, issuer.State, issuer.ZipCode);
-        if (!string.IsNullOrWhiteSpace(issuerAddr)) AppendLine(doc, issuerAddr, size: 9);
-        if (!string.IsNullOrWhiteSpace(issuer.BankName)) AppendLine(doc, issuer.BankName, size: 9);
-
-        AppendLine(doc, "");
-        AppendLine(doc, $"Check No: {check.CheckNumber}        Date: {check.CheckDate:MM/dd/yyyy}", bold: true, size: 10);
-        AppendLine(doc, "");
-
-        AppendLine(doc, $"PAY TO THE ORDER OF:  {check.PayeeName}", bold: true, size: 11);
-        var payeeAddr = JoinAddress(check.PayeeAddress, check.PayeeCity, check.PayeeState, check.PayeeZip);
-        if (!string.IsNullOrWhiteSpace(payeeAddr)) AppendLine(doc, payeeAddr, size: 9);
-
-        AppendLine(doc, "");
-        AppendLine(doc, $"AMOUNT:  {FormatCurrency(check.Amount)}", bold: true, size: 12);
-        AppendLine(doc, m.AmountInWords, size: 10);
-
-        if (!string.IsNullOrWhiteSpace(check.Memo)) { AppendLine(doc, ""); AppendLine(doc, $"Memo: {check.Memo}", size: 9); }
-
-        AppendLine(doc, "");
-        AppendLine(doc, "____________________________________", size: 10);
-        AppendLine(doc, "Authorized Signature", size: 8);
-        AppendSeparator(doc);
-    }
-
-    private static void BuildStub(Document doc, CheckPrintModel m, string title)
-    {
-        var check = m.Check;
-        AppendLine(doc, title, bold: true, size: 10);
-        AppendLine(doc, $"Check No: {check.CheckNumber}    Date: {check.CheckDate:MM/dd/yyyy}    Payee: {check.PayeeName}", size: 9);
-        AppendLine(doc, "");
-
-        var rows = m.Lines.Count + 2; // header + lines + total
-        var table = doc.Tables.Create(doc.Range.End, rows, 3, AutoFitBehaviorType.AutoFitToWindow);
-        table.Borders.InsideHorizontalBorder.LineStyle = TableBorderLineStyle.Single;
-        table.Borders.Top.LineStyle = table.Borders.Bottom.LineStyle = TableBorderLineStyle.Single;
-
-        SetCell(doc, table[0, 0], "Date", bold: true);
-        SetCell(doc, table[0, 1], "Description", bold: true);
-        SetCell(doc, table[0, 2], "Amount", bold: true, right: true);
-
-        for (var i = 0; i < m.Lines.Count; i++)
-        {
-            var line = m.Lines[i];
-            var r = i + 1;
-            // CheckLine snapshots description; date comes from the source expense if loaded.
-            var date = line.Expense?.ExpenseDate.ToString("MM/dd/yyyy") ?? "";
-            SetCell(doc, table[r, 0], date);
-            SetCell(doc, table[r, 1], line.Description);
-            SetCell(doc, table[r, 2], FormatCurrency(line.Amount), right: true);
-        }
-
-        var totalRow = rows - 1;
-        SetCell(doc, table[totalRow, 0], "");
-        SetCell(doc, table[totalRow, 1], "TOTAL", bold: true, right: true);
-        SetCell(doc, table[totalRow, 2], FormatCurrency(check.Amount), bold: true, right: true);
-
-        AppendLine(doc, "");
-        if (check.ReceiptSignedAt is { } signedAt)
-            AppendLine(doc, $"Received by: {check.ReceiptSignedName}    on {signedAt:MM/dd/yyyy HH:mm}", size: 9);
-        AppendSeparator(doc);
-    }
-
     // ── low-level helpers ──────────────────────────────────────────────────────
-
+    private static string FormatCurrency(decimal amount, int paddingAstric = 0)
-    private static void AppendLine(Document doc, string text, bool bold = false, float size = 10)
     {
-        var range = doc.AppendText(text + "\r\n");
+        var c = (CultureInfo)CultureInfo.GetCultureInfo("en-US").Clone();
-        var cp = doc.BeginUpdateCharacters(range);
+        c.NumberFormat.CurrencySymbol = "";
-        cp.Bold = bold;
+        string formatedAmount = amount.ToString("#,##0.00", CultureInfo.GetCultureInfo("en-US"));
-        cp.FontSize = size;
+        return paddingAstric > 0 ? formatedAmount.PadLeft(paddingAstric, '*') : formatedAmount;
-        doc.EndUpdateCharacters(cp);
     }
 
-    private static void AppendSeparator(Document doc)
-    {
-        AppendLine(doc, "");
-        AppendLine(doc, "------------------------------------------------------------------------------------------", size: 8);
-        AppendLine(doc, "");
-    }
-
-    private static void SetCell(Document doc, TableCell cell, string text, bool bold = false, bool right = false)
-    {
-        var range = doc.InsertText(cell.ContentRange.Start, text);
-        var cp = doc.BeginUpdateCharacters(range);
-        cp.Bold = bold;
-        cp.FontSize = 9;
-        doc.EndUpdateCharacters(cp);
-        if (right)
-        {
-            var pp = doc.BeginUpdateParagraphs(range);
-            pp.Alignment = ParagraphAlignment.Right;
-            doc.EndUpdateParagraphs(pp);
-        }
-    }
-
-    private static string FormatCurrency(decimal amount) =>
-        amount.ToString("C2", CultureInfo.GetCultureInfo("en-US"));
-
     private static string JoinAddress(string? addr, string? city, string? state, string? zip)
     {
         var cityLine = string.Join(", ",

API/ROLAC.API/Services/ExpenseCategoryService.cs

@@ -25,25 +25,32 @@ public class ExpenseCategoryService : IExpenseCategoryService
         var lineCodes = await _db.Form990ExpenseLines.AsNoTracking()
             .ToDictionaryAsync(l => l.Id, l => l.LineCode);
 
+        var boxCodes = await _db.Form1099Boxes.AsNoTracking()
+            .ToDictionaryAsync(b => b.Id, b => b.BoxCode);
+
         return groups.Select(g => new ExpenseCategoryGroupDto
         {
             Id = g.Id, Name_en = g.Name_en, Name_zh = g.Name_zh,
             SortOrder = g.SortOrder, IsActive = g.IsActive,
             Form990LineId   = g.Form990LineId,
             Form990LineCode = g.Form990LineId.HasValue ? lineCodes.GetValueOrDefault(g.Form990LineId.Value) : null,
+            Form1099BoxId   = g.Form1099BoxId,
+            Form1099BoxCode = g.Form1099BoxId.HasValue ? boxCodes.GetValueOrDefault(g.Form1099BoxId.Value) : null,
             SubCategories = subs.Where(s => s.GroupId == g.Id).Select(s => new ExpenseSubCategoryDto
             {
                 Id = s.Id, GroupId = s.GroupId, Name_en = s.Name_en, Name_zh = s.Name_zh,
                 SortOrder = s.SortOrder, IsActive = s.IsActive,
                 Form990LineId   = s.Form990LineId,
                 Form990LineCode = s.Form990LineId.HasValue ? lineCodes.GetValueOrDefault(s.Form990LineId.Value) : null,
+                Form1099BoxId   = s.Form1099BoxId,
+                Form1099BoxCode = s.Form1099BoxId.HasValue ? boxCodes.GetValueOrDefault(s.Form1099BoxId.Value) : null,
             }).ToList(),
         }).ToList();
     }
 
     public async Task<int> CreateGroupAsync(CreateExpenseGroupRequest r)
     {
-        var g = new ExpenseCategoryGroup { Name_en = r.Name_en, Name_zh = r.Name_zh, SortOrder = r.SortOrder, IsActive = true, Form990LineId = r.Form990LineId };
+        var g = new ExpenseCategoryGroup { Name_en = r.Name_en, Name_zh = r.Name_zh, SortOrder = r.SortOrder, IsActive = true, Form990LineId = r.Form990LineId, Form1099BoxId = r.Form1099BoxId };
         _db.ExpenseCategoryGroups.Add(g);
         await _db.SaveChangesAsync();
         return g.Id;
@@ -53,7 +60,7 @@ public class ExpenseCategoryService : IExpenseCategoryService
     {
         var g = await _db.ExpenseCategoryGroups.FindAsync(id)
             ?? throw new KeyNotFoundException($"ExpenseCategoryGroup {id} not found.");
-        g.Name_en = r.Name_en; g.Name_zh = r.Name_zh; g.SortOrder = r.SortOrder; g.IsActive = r.IsActive; g.Form990LineId = r.Form990LineId;
+        g.Name_en = r.Name_en; g.Name_zh = r.Name_zh; g.SortOrder = r.SortOrder; g.IsActive = r.IsActive; g.Form990LineId = r.Form990LineId; g.Form1099BoxId = r.Form1099BoxId;
         await _db.SaveChangesAsync();
     }
 
@@ -69,7 +76,7 @@ public class ExpenseCategoryService : IExpenseCategoryService
     {
         var exists = await _db.ExpenseCategoryGroups.AnyAsync(g => g.Id == r.GroupId);
         if (!exists) throw new KeyNotFoundException($"ExpenseCategoryGroup {r.GroupId} not found.");
-        var s = new ExpenseSubCategory { GroupId = r.GroupId, Name_en = r.Name_en, Name_zh = r.Name_zh, SortOrder = r.SortOrder, IsActive = true, Form990LineId = r.Form990LineId };
+        var s = new ExpenseSubCategory { GroupId = r.GroupId, Name_en = r.Name_en, Name_zh = r.Name_zh, SortOrder = r.SortOrder, IsActive = true, Form990LineId = r.Form990LineId, Form1099BoxId = r.Form1099BoxId };
         _db.ExpenseSubCategories.Add(s);
         await _db.SaveChangesAsync();
         return s.Id;
@@ -79,7 +86,7 @@ public class ExpenseCategoryService : IExpenseCategoryService
     {
         var s = await _db.ExpenseSubCategories.FindAsync(id)
             ?? throw new KeyNotFoundException($"ExpenseSubCategory {id} not found.");
-        s.GroupId = r.GroupId; s.Name_en = r.Name_en; s.Name_zh = r.Name_zh; s.SortOrder = r.SortOrder; s.IsActive = r.IsActive; s.Form990LineId = r.Form990LineId;
+        s.GroupId = r.GroupId; s.Name_en = r.Name_en; s.Name_zh = r.Name_zh; s.SortOrder = r.SortOrder; s.IsActive = r.IsActive; s.Form990LineId = r.Form990LineId; s.Form1099BoxId = r.Form1099BoxId;
         await _db.SaveChangesAsync();
     }
 

API/ROLAC.API/Services/ExpenseService.cs

@@ -83,8 +83,12 @@ public class ExpenseService : IExpenseService
         var minNames = await _db.Ministries.AsNoTracking().ToDictionaryAsync(m => m.Id, m => $"{m.Name_en} / {m.Name_zh}");
         var grpNames = await _db.ExpenseCategoryGroups.AsNoTracking().ToDictionaryAsync(g => g.Id, g => $"{g.Name_en} / {g.Name_zh}");
         var memberIds = rows.Where(r => r.MemberId != null).Select(r => r.MemberId!.Value).ToHashSet();
-        var memNames = await _db.Members.AsNoTracking().Where(m => memberIds.Contains(m.Id))
+        var memberNames = await _db.Members.AsNoTracking().Where(m => memberIds.Contains(m.Id))
-            .ToDictionaryAsync(m => m.Id, m => $"{m.FirstName_en} {m.LastName_en}");
+            .Select(m => new { m.Id, m.FirstName_en, m.LastName_en, m.NickName })
+            .ToDictionaryAsync(
+                m => m.Id,
+                m => new MemberPayeeName($"{m.FirstName_en} {m.LastName_en}",
+                                         BuildNickPayeeName(m.NickName, m.FirstName_en, m.LastName_en)));
         var reviewerNames = await ResolveUserNamesAsync(rows.Select(r => r.ReviewedBy));
 
         // Line count + first line's category, per expense on this page.
@@ -108,13 +112,15 @@ public class ExpenseService : IExpenseService
                 LineCount = ls?.Count ?? 0,
                 PrimaryCategoryName = grpNames.GetValueOrDefault(firstGroupId, ""),
                 VendorName = e.VendorName, MemberId = e.MemberId,
-                MemberName = e.MemberId != null ? memNames.GetValueOrDefault(e.MemberId.Value) : null,
+                MemberName = e.MemberId != null ? memberNames.GetValueOrDefault(e.MemberId.Value)?.Legal : null,
+                MemberNickName = e.MemberId != null ? memberNames.GetValueOrDefault(e.MemberId.Value)?.Nick : null,
                 ExpenseDate = e.ExpenseDate.ToString("yyyy-MM-dd"),
                 HasReceipt = e.ReceiptBlobPath != null,
                 CheckNumber = e.CheckNumber,
                 ReviewedByName = e.ReviewedBy != null ? reviewerNames.GetValueOrDefault(e.ReviewedBy) : null,
                 ReviewedAt = e.ReviewedAt,
                 ReviewNotes = e.ReviewNotes,
+                PayeeId = e.PayeeId,
             };
         }).ToList();
 
@@ -145,14 +151,41 @@ public class ExpenseService : IExpenseService
                 : (u.Email ?? u.Id));
     }
 
+    // Member payee names carried to the frontend: the legal name (printed on the check) and an
+    // optional friendly "NickName LastName" line shown above it.
+    private sealed record MemberPayeeName(string Legal, string? Nick);
+
+    // Build the friendly "NickName LastName" payee line, or null when the member has no distinct
+    // nickname (mirrors the frontend memberDisplayName rule: a nickname equal to the first name is not shown).
+    private static string? BuildNickPayeeName(string? nickName, string firstNameEn, string lastNameEn)
+    {
+        bool hasDistinctNickName = !string.IsNullOrWhiteSpace(nickName) && nickName != firstNameEn;
+        if (!hasDistinctNickName)
+        {
+            return null;
+        }
+        return $"{nickName} {lastNameEn}";
+    }
+
     public async Task<ExpenseDto?> GetByIdAsync(int id)
     {
         var e = await _db.Expenses.AsNoTracking().FirstOrDefaultAsync(x => x.Id == id);
         if (e is null) return null;
         var minName = await _db.Ministries.Where(m => m.Id == e.MinistryId).Select(m => m.Name_en).FirstOrDefaultAsync() ?? "";
-        string? memName = e.MemberId != null
+        string? memberName     = null;
-            ? await _db.Members.Where(m => m.Id == e.MemberId).Select(m => m.FirstName_en + " " + m.LastName_en).FirstOrDefaultAsync()
+        string? memberNickName = null;
-            : null;
+        if (e.MemberId != null)
+        {
+            var member = await _db.Members.AsNoTracking()
+                .Where(m => m.Id == e.MemberId)
+                .Select(m => new { m.FirstName_en, m.LastName_en, m.NickName })
+                .FirstOrDefaultAsync();
+            if (member != null)
+            {
+                memberName     = $"{member.FirstName_en} {member.LastName_en}";
+                memberNickName = BuildNickPayeeName(member.NickName, member.FirstName_en, member.LastName_en);
+            }
+        }
 
         var reviewerName = e.ReviewedBy != null
             ? (await ResolveUserNamesAsync(new[] { e.ReviewedBy })).GetValueOrDefault(e.ReviewedBy)
@@ -174,11 +207,12 @@ public class ExpenseService : IExpenseService
             MinistryId = e.MinistryId, MinistryName = minName,
             LineCount = lineDtos.Count,
             PrimaryCategoryName = lineDtos.Count > 0 ? lineDtos[0].CategoryGroupName : "",
-            VendorName = e.VendorName, MemberId = e.MemberId, MemberName = memName,
+            VendorName = e.VendorName, MemberId = e.MemberId, MemberName = memberName, MemberNickName = memberNickName,
             ExpenseDate = e.ExpenseDate.ToString("yyyy-MM-dd"), HasReceipt = e.ReceiptBlobPath != null,
             CheckNumber = e.CheckNumber, Notes = e.Notes, ReviewNotes = e.ReviewNotes,
             ReviewedByName = reviewerName, ReviewedAt = e.ReviewedAt,
             SubmittedBy = e.SubmittedBy, SubmittedAt = e.SubmittedAt, PaidAt = e.PaidAt,
+            PayeeId = e.PayeeId,
             Lines = lineDtos,
         };
     }
@@ -241,6 +275,7 @@ public class ExpenseService : IExpenseService
             e.VendorName = null;
         }
 
+        e.PayeeId = r.PayeeId;
         _db.Expenses.Add(e);
         await _db.SaveChangesAsync();
         return e.Id;
@@ -262,7 +297,7 @@ public class ExpenseService : IExpenseService
             throw new InvalidOperationException("You can only edit your own draft, pending, or rejected reimbursements.");
 
         e.MinistryId = r.MinistryId; e.Description = r.Description; e.CheckNumber = r.CheckNumber;
-        e.ExpenseDate = r.ExpenseDate; e.Notes = r.Notes;
+        e.ExpenseDate = r.ExpenseDate; e.Notes = r.Notes; e.PayeeId = r.PayeeId;
         if (e.Type == "VendorPayment") e.VendorName = r.VendorName;
 
         // Replace the line set wholesale (lines are owned by the header), recompute the total.

API/ROLAC.API/Services/ExpenseSnapshotService.cs

@@ -0,0 +1,165 @@
+using System.Security.Claims;
+using Microsoft.AspNetCore.Http;
+using Microsoft.EntityFrameworkCore;
+using ROLAC.API.Data;
+using ROLAC.API.DTOs.Expense;
+using ROLAC.API.Entities;
+
+namespace ROLAC.API.Services;
+
+public class ExpenseSnapshotService : IExpenseSnapshotService
+{
+    private readonly AppDbContext _db;
+    private readonly IHttpContextAccessor _http;
+    public ExpenseSnapshotService(AppDbContext db, IHttpContextAccessor http)
+    { _db = db; _http = http; }
+
+    // The JWT carries the user id in the "sub" claim (NameClaimType="sub", MapInboundClaims=false),
+    // so ClaimTypes.NameIdentifier is absent at runtime. Check NameIdentifier first (unit tests set it),
+    // then fall back to "sub" (real tokens). Required for the self-ownership guard to work in production.
+    private string CurrentUserId =>
+        _http.HttpContext?.User.FindFirstValue(ClaimTypes.NameIdentifier)
+        ?? _http.HttpContext?.User.FindFirstValue("sub")
+        ?? "system";
+
+    public async Task<List<ExpenseSnapshotDto>> GetAllAsync()
+    {
+        var snaps = await _db.ExpenseSnapshots.AsNoTracking()
+            .OrderByDescending(s => s.CreatedAt).ThenByDescending(s => s.Id)
+            .ToListAsync();
+        if (snaps.Count == 0) return new();
+
+        var ids = snaps.Select(s => s.Id).ToList();
+        var lines = await _db.ExpenseSnapshotLines.AsNoTracking()
+            .Where(l => ids.Contains(l.SnapshotId)).ToListAsync();
+        var linesBySnapshot = lines.GroupBy(l => l.SnapshotId).ToDictionary(g => g.Key, g => g.ToList());
+
+        var minNames = await _db.Ministries.AsNoTracking().ToDictionaryAsync(m => m.Id, m => $"{m.Name_en} / {m.Name_zh}");
+        var creatorNames = await ResolveUserNamesAsync(snaps.Select(s => s.CreatedBy));
+
+        return snaps.Select(s =>
+        {
+            linesBySnapshot.TryGetValue(s.Id, out var ls);
+            return new ExpenseSnapshotDto
+            {
+                Id = s.Id, Name = s.Name, MinistryId = s.MinistryId,
+                MinistryName = minNames.GetValueOrDefault(s.MinistryId, ""),
+                Description = s.Description, VendorName = s.VendorName,
+                CheckNumber = s.CheckNumber, Notes = s.Notes,
+                TotalAmount = ls?.Sum(l => l.Amount) ?? 0,
+                LineCount = ls?.Count ?? 0,
+                CreatedByName = creatorNames.GetValueOrDefault(s.CreatedBy),
+                CreatedAt = s.CreatedAt,
+            };
+        }).ToList();
+    }
+
+    public async Task<ExpenseSnapshotDto?> GetByIdAsync(int id)
+    {
+        var s = await _db.ExpenseSnapshots.AsNoTracking().FirstOrDefaultAsync(x => x.Id == id);
+        if (s is null) return null;
+
+        var lines = await _db.ExpenseSnapshotLines.AsNoTracking()
+            .Where(l => l.SnapshotId == id).OrderBy(l => l.Id).ToListAsync();
+        var minName = await _db.Ministries.Where(m => m.Id == s.MinistryId).Select(m => m.Name_en).FirstOrDefaultAsync() ?? "";
+        var grpNames = await _db.ExpenseCategoryGroups.AsNoTracking().ToDictionaryAsync(g => g.Id, g => g.Name_en);
+        var subNames = await _db.ExpenseSubCategories.AsNoTracking().ToDictionaryAsync(x => x.Id, x => x.Name_en);
+        var creatorName = (await ResolveUserNamesAsync(new[] { s.CreatedBy })).GetValueOrDefault(s.CreatedBy);
+
+        return new ExpenseSnapshotDto
+        {
+            Id = s.Id, Name = s.Name, MinistryId = s.MinistryId, MinistryName = minName,
+            Description = s.Description, VendorName = s.VendorName, CheckNumber = s.CheckNumber, Notes = s.Notes,
+            TotalAmount = lines.Sum(l => l.Amount), LineCount = lines.Count,
+            CreatedByName = creatorName, CreatedAt = s.CreatedAt,
+            Lines = lines.Select(l => new ExpenseSnapshotLineDto
+            {
+                CategoryGroupId = l.CategoryGroupId, CategoryGroupName = grpNames.GetValueOrDefault(l.CategoryGroupId, ""),
+                SubCategoryId = l.SubCategoryId, SubCategoryName = subNames.GetValueOrDefault(l.SubCategoryId, ""),
+                FunctionalClass = l.FunctionalClass, Amount = l.Amount, Description = l.Description,
+            }).ToList(),
+        };
+    }
+
+    public async Task<int> CreateAsync(CreateExpenseSnapshotRequest r)
+    {
+        ValidateLines(r.Lines);
+        var s = new ExpenseSnapshot
+        {
+            Name = r.Name.Trim(), MinistryId = r.MinistryId, Description = r.Description,
+            VendorName = r.VendorName, CheckNumber = r.CheckNumber, Notes = r.Notes,
+            Lines = BuildLines(r.Lines),
+        };
+        _db.ExpenseSnapshots.Add(s);
+        await _db.SaveChangesAsync();
+        return s.Id;
+    }
+
+    public async Task UpdateAsync(int id, UpdateExpenseSnapshotRequest r)
+    {
+        ValidateLines(r.Lines);
+        var s = await _db.ExpenseSnapshots.Include(x => x.Lines).FirstOrDefaultAsync(x => x.Id == id)
+            ?? throw new KeyNotFoundException($"Snapshot {id} not found.");
+
+        s.Name = r.Name.Trim(); s.MinistryId = r.MinistryId; s.Description = r.Description;
+        s.VendorName = r.VendorName; s.CheckNumber = r.CheckNumber; s.Notes = r.Notes;
+
+        _db.ExpenseSnapshotLines.RemoveRange(s.Lines);
+        s.Lines = BuildLines(r.Lines);
+        await _db.SaveChangesAsync();
+    }
+
+    public async Task DeleteAsync(int id)
+    {
+        var s = await _db.ExpenseSnapshots.FirstOrDefaultAsync(x => x.Id == id)
+            ?? throw new KeyNotFoundException($"Snapshot {id} not found.");
+        s.IsDeleted = true; s.DeletedAt = DateTimeOffset.UtcNow; s.DeletedBy = CurrentUserId;
+        await _db.SaveChangesAsync();
+    }
+
+    private static void ValidateLines(List<ExpenseLineInput> lines)
+    {
+        if (lines is null || lines.Count == 0)
+            throw new InvalidOperationException("A snapshot must have at least one line.");
+        foreach (var l in lines)
+        {
+            if (l.CategoryGroupId <= 0 || l.SubCategoryId <= 0)
+                throw new InvalidOperationException("Each snapshot line needs a category group and subcategory.");
+            if (l.Amount <= 0)
+                throw new InvalidOperationException("Each snapshot line amount must be greater than zero.");
+            if (l.FunctionalClass is not null && !FunctionalClasses.All.Contains(l.FunctionalClass))
+                throw new InvalidOperationException($"Invalid functional class '{l.FunctionalClass}'.");
+        }
+    }
+
+    private static List<ExpenseSnapshotLine> BuildLines(List<ExpenseLineInput> inputs) =>
+        inputs.Select(l => new ExpenseSnapshotLine
+        {
+            CategoryGroupId = l.CategoryGroupId, SubCategoryId = l.SubCategoryId,
+            FunctionalClass = l.FunctionalClass, Amount = l.Amount, Description = l.Description,
+        }).ToList();
+
+    // Resolve actor user ids (AppUser.Id, stored in CreatedBy) to a display name: the linked
+    // Member's full name when present, otherwise the account email. Mirrors ExpenseService.
+    private async Task<Dictionary<string, string>> ResolveUserNamesAsync(IEnumerable<string?> userIds)
+    {
+        var ids = userIds.Where(id => !string.IsNullOrEmpty(id)).Select(id => id!).Distinct().ToList();
+        if (ids.Count == 0) return new();
+
+        var users = await _db.Users.AsNoTracking()
+            .Where(u => ids.Contains(u.Id))
+            .Select(u => new { u.Id, u.Email, u.MemberId })
+            .ToListAsync();
+
+        var memberIds = users.Where(u => u.MemberId != null).Select(u => u.MemberId!.Value).ToHashSet();
+        var memberNames = await _db.Members.AsNoTracking()
+            .Where(m => memberIds.Contains(m.Id))
+            .ToDictionaryAsync(m => m.Id, m => $"{m.FirstName_en} {m.LastName_en}".Trim());
+
+        return users.ToDictionary(
+            u => u.Id,
+            u => u.MemberId != null && memberNames.TryGetValue(u.MemberId.Value, out var name) && name.Length > 0
+                ? name
+                : (u.Email ?? u.Id));
+    }
+}

API/ROLAC.API/Services/Form1099/Form1099FormService.cs

@@ -0,0 +1,160 @@
+using System.Globalization;
+using System.Text;
+using DevExpress.Office;
+using DevExpress.XtraRichEdit;
+using DevExpress.XtraRichEdit.API.Native;
+using Microsoft.EntityFrameworkCore;
+using ROLAC.API.Data;
+using ROLAC.API.DTOs.Payee;
+using ROLAC.API.Entities;
+
+namespace ROLAC.API.Services;
+
+/// <summary>
+/// Produces recipient-facing 1099 outputs: a plain-paper Copy B 1099-NEC PDF (rendered with the
+/// DevExpress RichEdit/Office API, mirroring <c>CheckPrintService</c>) and a filing-data CSV.
+/// </summary>
+public class Form1099FormService : I1099FormService
+{
+    private readonly IForm1099ReportService _report;
+    private readonly IPayee1099Service _payees;
+    private readonly AppDbContext _db;
+
+    public Form1099FormService(IForm1099ReportService report, IPayee1099Service payees, AppDbContext db)
+    {
+        _report = report;
+        _payees = payees;
+        _db = db;
+    }
+
+    public async Task<(Stream stream, string contentType, string fileName)> RenderCopyBAsync(int payeeId, int taxYear)
+    {
+        var payee = await _payees.GetByIdAsync(payeeId)
+            ?? throw new InvalidOperationException($"Payee {payeeId} not found.");
+
+        var church = await _db.ChurchProfiles.AsNoTracking().OrderBy(x => x.Id).FirstOrDefaultAsync()
+            ?? new ChurchProfile { Name = "Church" };
+
+        // Box 1 (Nonemployee compensation) = sum of this payee's NEC-1 payments for the year.
+        var detail = await _report.GetRecipientDetailAsync(payeeId, taxYear);
+        var box1Nec = detail?.Payments
+            .Where(payment => payment.BoxCode == Entities.Form1099.BoxNec1)
+            .Sum(payment => payment.Amount) ?? 0m;
+
+        using var server = new RichEditDocumentServer();
+        var document = server.Document;
+        document.BeginUpdate();
+        try
+        {
+            document.Unit = DocumentUnit.Inch;
+            var section = document.Sections[0];
+            section.Page.Width = 8.5f;
+            section.Page.Height = 11f;
+            section.Margins.Left = section.Margins.Right = 0.8f;
+            section.Margins.Top = section.Margins.Bottom = 0.8f;
+
+            document.AppendHtmlText(BuildCopyBHtml(church, payee, taxYear, box1Nec));
+        }
+        finally
+        {
+            document.EndUpdate();
+        }
+
+        var stream = new MemoryStream();
+        server.ExportToPdf(stream);
+        stream.Position = 0;
+        return (stream, "application/pdf", $"1099-NEC-{payeeId}-{taxYear}.pdf");
+    }
+
+    public async Task<(Stream stream, string contentType, string fileName)> ExportFilingCsvAsync(int taxYear)
+    {
+        var summary = await _report.GetAnnualSummaryAsync(taxYear);
+        var builder = new StringBuilder();
+        builder.AppendLine("LegalName,TinLast4,W9Status,Box1_NEC,Box1_Rents,Total,MeetsThreshold");
+        foreach (var row in summary.Rows)
+        {
+            builder.AppendLine(string.Join(",",
+                Csv(row.LegalName), Csv(row.TinLast4 ?? ""), Csv(row.W9Status),
+                row.NecTotal.ToString(CultureInfo.InvariantCulture),
+                row.RentsTotal.ToString(CultureInfo.InvariantCulture),
+                row.GrandTotal.ToString(CultureInfo.InvariantCulture),
+                row.MeetsThreshold ? "Y" : "N"));
+        }
+
+        var bytes = Encoding.UTF8.GetBytes(builder.ToString());
+        return (new MemoryStream(bytes), "text/csv", $"1099-filing-{taxYear}.csv");
+
+        static string Csv(string value) => value.Contains(',') || value.Contains('"')
+            ? "\"" + value.Replace("\"", "\"\"") + "\"" : value;
+    }
+
+    private static string BuildCopyBHtml(ChurchProfile church, Payee1099Dto payee, int taxYear, decimal box1Nec)
+    {
+        var payerAddress = JoinAddress(church.Address, church.City, church.State, church.ZipCode);
+        var recipientAddress = JoinAddress(
+            JoinLines(payee.AddressLine1, payee.AddressLine2), payee.City, payee.State, payee.Zip);
+
+        var payerEin  = string.IsNullOrWhiteSpace(church.PayerEin) ? "" : church.PayerEin;
+        var maskedTin = string.IsNullOrWhiteSpace(payee.TinLast4) ? "" : $"***-**-{payee.TinLast4}";
+
+        return
+            "<div style=\"font-family:Arial;font-size:11pt;color:#111;\">" +
+            $"<h2 style=\"text-align:center;margin:0;\">Form 1099-NEC &mdash; Copy B (For Recipient)</h2>" +
+            $"<p style=\"text-align:center;margin:4px 0 16px 0;\"><b>Tax Year {taxYear}</b><br/>Nonemployee Compensation</p>" +
+
+            "<table border=\"1\" cellspacing=\"0\" cellpadding=\"6\" width=\"100%\" style=\"border-collapse:collapse;\">" +
+
+            "<tr><td width=\"50%\" valign=\"top\">" +
+            "<b>PAYER&rsquo;s name, address</b><br/>" +
+            $"{Encode(church.Name)}<br/>{payerAddress}" +
+            "</td>" +
+            "<td width=\"50%\" valign=\"top\">" +
+            $"<b>PAYER&rsquo;s TIN (EIN)</b><br/>{Encode(payerEin)}" +
+            "</td></tr>" +
+
+            "<tr><td valign=\"top\">" +
+            "<b>RECIPIENT&rsquo;s name, address</b><br/>" +
+            $"{Encode(payee.LegalName)}<br/>{recipientAddress}" +
+            "</td>" +
+            "<td valign=\"top\">" +
+            $"<b>RECIPIENT&rsquo;s TIN</b><br/>{Encode(maskedTin)}" +
+            "</td></tr>" +
+
+            "<tr><td colspan=\"2\">" +
+            "<b>Box 1 &mdash; Nonemployee compensation</b><br/>" +
+            $"<span style=\"font-size:14pt;\"><b>{Encode(FormatCurrency(box1Nec))}</b></span>" +
+            "</td></tr>" +
+
+            "</table>" +
+
+            "<p style=\"font-size:8pt;color:#555;margin-top:12px;\">" +
+            "This is important tax information and is being furnished to the recipient. " +
+            "Recipient&rsquo;s taxpayer identification number is shown masked for security." +
+            "</p>" +
+            "</div>";
+    }
+
+    private static string Encode(string? text) => System.Net.WebUtility.HtmlEncode(text ?? "");
+
+    private static string FormatCurrency(decimal amount) =>
+        amount.ToString("C2", CultureInfo.GetCultureInfo("en-US"));
+
+    private static string? JoinLines(string? line1, string? line2)
+    {
+        var parts = new[] { line1, line2 }.Where(part => !string.IsNullOrWhiteSpace(part));
+        var joined = string.Join(", ", parts);
+        return string.IsNullOrWhiteSpace(joined) ? null : joined;
+    }
+
+    // Builds an HTML address block; each text part is HTML-encoded and the line break (<br/>) is literal.
+    private static string JoinAddress(string? address, string? city, string? state, string? zip)
+    {
+        var cityLine = string.Join(", ",
+            new[] { city, string.Join(" ", new[] { state, zip }.Where(part => !string.IsNullOrWhiteSpace(part))) }
+            .Where(part => !string.IsNullOrWhiteSpace(part)));
+        var lines = new[] { address, cityLine }
+            .Where(part => !string.IsNullOrWhiteSpace(part))
+            .Select(Encode);
+        return string.Join("<br/>", lines);
+    }
+}

API/ROLAC.API/Services/Form1099/I1099FormService.cs

@@ -0,0 +1,10 @@
+namespace ROLAC.API.Services;
+
+public interface I1099FormService
+{
+    /// <summary>Recipient Copy B 1099-NEC PDF for one payee/year (plain paper).</summary>
+    Task<(Stream stream, string contentType, string fileName)> RenderCopyBAsync(int payeeId, int taxYear);
+
+    /// <summary>Filing-data CSV (one row per reportable recipient) for IRIS/accountant.</summary>
+    Task<(Stream stream, string contentType, string fileName)> ExportFilingCsvAsync(int taxYear);
+}

API/ROLAC.API/Services/Form1099ReportService.cs

@@ -0,0 +1,134 @@
+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();
+
+    /// <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 LoadReportableLinesAsync(taxYear);
+
+        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).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);
+        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 LoadReportableLinesAsync(taxYear)).Where(x => x.PayeeId == payeeId).ToList();
+
+        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      { 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; }
+    }
+}

API/ROLAC.API/Services/IExpenseSnapshotService.cs

@@ -0,0 +1,11 @@
+using ROLAC.API.DTOs.Expense;
+namespace ROLAC.API.Services;
+
+public interface IExpenseSnapshotService
+{
+    Task<List<ExpenseSnapshotDto>> GetAllAsync();
+    Task<ExpenseSnapshotDto?>      GetByIdAsync(int id);
+    Task<int>                      CreateAsync(CreateExpenseSnapshotRequest r);
+    Task                           UpdateAsync(int id, UpdateExpenseSnapshotRequest r);
+    Task                           DeleteAsync(int id);
+}

API/ROLAC.API/Services/IForm1099ReportService.cs

@@ -0,0 +1,9 @@
+using ROLAC.API.DTOs.Finance;
+namespace ROLAC.API.Services;
+
+public interface IForm1099ReportService
+{
+    Task<List<Form1099BoxDto>> GetBoxesAsync();
+    Task<Form1099SummaryDto> GetAnnualSummaryAsync(int taxYear);
+    Task<Form1099RecipientDetailDto?> GetRecipientDetailAsync(int payeeId, int taxYear);
+}

API/ROLAC.API/Services/IPayee1099Service.cs

@@ -0,0 +1,17 @@
+using ROLAC.API.DTOs.Payee;
+namespace ROLAC.API.Services;
+
+public interface IPayee1099Service
+{
+    Task<List<Payee1099ListItemDto>> GetAllAsync(bool includeInactive);
+    Task<Payee1099Dto?> GetByIdAsync(int id);
+    Task<int> CreateAsync(SavePayee1099Request r);
+    Task UpdateAsync(int id, SavePayee1099Request r);
+    Task DeleteAsync(int id);
+    /// <summary>Full decrypted TIN. Caller must be authorized (gated at controller).</summary>
+    Task<string?> RevealTinAsync(int id);
+    /// <summary>Stores the uploaded W-9 blob and records its path. Throws KeyNotFoundException if the payee is missing.</summary>
+    Task SaveW9Async(int id, Stream content, string fileName);
+    /// <summary>Opens the stored W-9 blob; null when none is attached.</summary>
+    Task<(Stream stream, string contentType)?> OpenW9Async(int id);
+}

API/ROLAC.API/Services/Payee1099Service.cs

@@ -0,0 +1,162 @@
+using Microsoft.EntityFrameworkCore;
+using ROLAC.API.Data;
+using ROLAC.API.DTOs.Payee;
+using ROLAC.API.Entities;
+using ROLAC.API.Services.Security;
+using ROLAC.API.Services.Storage;
+
+namespace ROLAC.API.Services;
+
+public class Payee1099Service : IPayee1099Service
+{
+    private readonly AppDbContext _db;
+    private readonly ITinProtector _tin;
+    private readonly IFileStorage _storage;
+
+    public Payee1099Service(AppDbContext db, ITinProtector tin, IFileStorage storage)
+    {
+        _db      = db;
+        _tin     = tin;
+        _storage = storage;
+    }
+
+    public async Task<List<Payee1099ListItemDto>> GetAllAsync(bool includeInactive)
+    {
+        var q = _db.Payee1099s.AsNoTracking().Include(p => p.Member).AsQueryable();
+        if (!includeInactive) q = q.Where(p => p.IsActive);
+        return await q.OrderBy(p => p.LegalName).Select(p => new Payee1099ListItemDto
+        {
+            Id               = p.Id,
+            LegalName        = p.LegalName,
+            DisplayName      = p.DisplayName,
+            MemberId         = p.MemberId,
+            MemberName       = p.Member != null ? p.Member.FirstName_en + " " + p.Member.LastName_en : null,
+            TaxClassification = p.TaxClassification,
+            Is1099Tracked    = p.Is1099Tracked,
+            TinType          = p.TinType,
+            TinLast4         = p.TinLast4,
+            W9Status         = p.W9Status,
+            IsActive         = p.IsActive,
+        }).ToListAsync();
+    }
+
+    public async Task<Payee1099Dto?> GetByIdAsync(int id)
+    {
+        var p = await _db.Payee1099s.AsNoTracking().Include(x => x.Member).FirstOrDefaultAsync(x => x.Id == id);
+        if (p is null) return null;
+        return new Payee1099Dto
+        {
+            Id               = p.Id,
+            LegalName        = p.LegalName,
+            DisplayName      = p.DisplayName,
+            MemberId         = p.MemberId,
+            MemberName       = p.Member != null ? $"{p.Member.FirstName_en} {p.Member.LastName_en}" : null,
+            TaxClassification = p.TaxClassification,
+            Is1099Tracked    = p.Is1099Tracked,
+            TinType          = p.TinType,
+            TinLast4         = p.TinLast4,
+            W9Status         = p.W9Status,
+            IsActive         = p.IsActive,
+            AddressLine1     = p.AddressLine1,
+            AddressLine2     = p.AddressLine2,
+            City             = p.City,
+            State            = p.State,
+            Zip              = p.Zip,
+            Email            = p.Email,
+            Phone            = p.Phone,
+            W9ReceivedDate   = p.W9ReceivedDate?.ToString("yyyy-MM-dd"),
+            HasW9Document    = p.W9BlobPath != null,
+            Notes            = p.Notes,
+        };
+    }
+
+    public async Task<int> CreateAsync(SavePayee1099Request r)
+    {
+        var p = new Payee1099();
+        Apply(p, r);
+        _db.Payee1099s.Add(p);
+        await _db.SaveChangesAsync();
+        return p.Id;
+    }
+
+    public async Task UpdateAsync(int id, SavePayee1099Request r)
+    {
+        var p = await _db.Payee1099s.FirstOrDefaultAsync(x => x.Id == id)
+            ?? throw new KeyNotFoundException($"Payee1099 {id} not found.");
+        Apply(p, r);
+        await _db.SaveChangesAsync();
+    }
+
+    public async Task DeleteAsync(int id)
+    {
+        var p = await _db.Payee1099s.FirstOrDefaultAsync(x => x.Id == id)
+            ?? throw new KeyNotFoundException($"Payee1099 {id} not found.");
+        p.IsDeleted  = true;
+        p.DeletedAt  = DateTimeOffset.UtcNow;
+        await _db.SaveChangesAsync();
+    }
+
+    public async Task<string?> RevealTinAsync(int id)
+    {
+        var p = await _db.Payee1099s.AsNoTracking().FirstOrDefaultAsync(x => x.Id == id);
+        return p?.TinEncrypted is null ? null : _tin.Unprotect(p.TinEncrypted);
+    }
+
+    public async Task SaveW9Async(int id, Stream content, string fileName)
+    {
+        var p = await _db.Payee1099s.FirstOrDefaultAsync(x => x.Id == id)
+            ?? throw new KeyNotFoundException($"Payee1099 {id} not found.");
+
+        // Mirror the expense-receipt blob convention: a stable per-record path under a feature folder,
+        // preserving the original extension. Re-uploads overwrite the prior blob.
+        var ext  = Path.GetExtension(fileName);
+        var path = $"finance/w9/{p.Id}{ext}";
+        if (p.W9BlobPath != null && p.W9BlobPath != path)
+            await _storage.DeleteAsync(p.W9BlobPath);
+        var saved = await _storage.SaveAsync(content, path);
+        p.W9BlobPath = saved;
+        await _db.SaveChangesAsync();
+    }
+
+    public async Task<(Stream stream, string contentType)?> OpenW9Async(int id)
+    {
+        var p = await _db.Payee1099s.AsNoTracking().FirstOrDefaultAsync(x => x.Id == id);
+        if (p?.W9BlobPath is null) return null;
+        var stream = await _storage.OpenReadAsync(p.W9BlobPath);
+        if (stream is null) return null;
+        var ext = Path.GetExtension(p.W9BlobPath).ToLowerInvariant();
+        var contentType = ext switch
+        {
+            ".png" => "image/png", ".webp" => "image/webp", ".pdf" => "application/pdf",
+            _ => "image/jpeg",
+        };
+        return (stream, contentType);
+    }
+
+    // Maps request fields onto the entity. A null/blank Tin leaves the existing ciphertext untouched (update case).
+    private void Apply(Payee1099 p, SavePayee1099Request r)
+    {
+        p.LegalName        = r.LegalName;
+        p.DisplayName      = r.DisplayName;
+        p.MemberId         = r.MemberId;
+        p.TaxClassification = r.TaxClassification;
+        p.Is1099Tracked    = r.Is1099Tracked;
+        p.TinType          = r.TinType;
+        p.AddressLine1     = r.AddressLine1;
+        p.AddressLine2     = r.AddressLine2;
+        p.City             = r.City;
+        p.State            = r.State;
+        p.Zip              = r.Zip;
+        p.Email            = r.Email;
+        p.Phone            = r.Phone;
+        p.W9Status         = r.W9Status;
+        p.W9ReceivedDate   = r.W9ReceivedDate;
+        p.IsActive         = r.IsActive;
+        p.Notes            = r.Notes;
+        if (!string.IsNullOrWhiteSpace(r.Tin))
+        {
+            p.TinEncrypted = _tin.Protect(r.Tin);
+            p.TinLast4     = TinProtector.Last4(r.Tin);
+        }
+    }
+}

API/ROLAC.API/Services/Security/ITinProtector.cs

@@ -0,0 +1,8 @@
+namespace ROLAC.API.Services.Security;
+
+/// <summary>Reversible protection for taxpayer identification numbers (SSN/EIN).</summary>
+public interface ITinProtector
+{
+    string Protect(string plaintext);
+    string Unprotect(string ciphertext);
+}

API/ROLAC.API/Services/Security/TinProtector.cs

@@ -0,0 +1,22 @@
+using Microsoft.AspNetCore.DataProtection;
+
+namespace ROLAC.API.Services.Security;
+
+public class TinProtector : ITinProtector
+{
+    private readonly IDataProtector _protector;
+
+    public TinProtector(IDataProtectionProvider provider)
+        => _protector = provider.CreateProtector("Payee1099.Tin");
+
+    public string Protect(string plaintext)    => _protector.Protect(plaintext);
+    public string Unprotect(string ciphertext) => _protector.Unprotect(ciphertext);
+
+    /// <summary>Last four digits of a TIN (ignoring dashes/spaces); null/empty in => null.</summary>
+    public static string? Last4(string? raw)
+    {
+        if (string.IsNullOrWhiteSpace(raw)) return null;
+        var digits = new string(raw.Where(char.IsDigit).ToArray());
+        return digits.Length <= 4 ? digits : digits[^4..];
+    }
+}

API/ROLAC.API/appsettings.json

@@ -55,5 +55,38 @@
   },
   "Ai": {
     "Provider": "Claude"
+  },
+  "CheckPrint": {
+    "//": "Field coordinates (inches) for pre-printed three-stub check stock. X = from page left edge; OffsetY = within the field's stub, added to the stub origin. Tune to match your stock, then restart — no recompile.",
+    "Layout": {
+      "//cal": "TextInset* compensates for the fixed inset the TextBox adds around its text so configured X/Y == actual ink. To recalibrate, set both to 0, print, measure the drift past a known X/Y, and enter the differences here.",
+      "TextInsetX": 0.13,
+      "TextInsetY": 0.15,
+      "CheckOriginY": 0.0,
+      "Receipt1OriginY": 3.67,
+      "Receipt2OriginY": 7.33,
+      "Payee":         { "X": 1.1, "OffsetY": 1.35, "FontSize": 11, "Bold": true },
+      "AmountNumeric": { "X": 7.0, "OffsetY": 1.35, "FontSize": 12, "Bold": true },
+      "AmountWords":   { "X": 0.30, "OffsetY": 1.67, "FontSize": 10 },
+      "Memo":          { "X": 0.60, "OffsetY": 2.85, "FontSize": 9 },
+      "CheckDate":     { "X": 7.00, "OffsetY": 0.90, "FontSize": 10 },
+      "ReceiptPayee":  { "X": 1.00, "OffsetY": 0.30, "FontSize": 10, "Bold": true },
+      "ReceiptAmount": { "X": 6.50, "OffsetY": 0.30, "FontSize": 10, "Bold": true },
+      "ReceiptMemo":   { "X": 1.00, "OffsetY": 0.60, "FontSize": 9 },
+      "ReceiptDate":   { "X": 6.50, "OffsetY": 0.60, "FontSize": 9 },
+      "Grid": {
+        "OriginX": 0.60,
+        "OffsetY": 1.10,
+        "RowHeight": 0.22,
+        "ColumnGap": 0.30,
+        "DateWidth": 0.85,
+        "DescWidth": 2.10,
+        "AmountWidth": 0.80,
+        "ShowGridHeaders": true,
+        "HeaderOffsetY": 0.88,
+        "OverflowOffsetY": 2.55,
+        "FontSize": 8.5
+      }
+    }
   }
 }

APP/src/app/app.routes.ts

@@ -14,6 +14,7 @@ import { GivingsPageComponent } from './features/giving/pages/givings-page/givin
 import { OfferingSessionPageComponent } from './features/giving/pages/offering-session-page/offering-session-page.component';
 import { ExpenseCategoriesPageComponent } from './features/expense/pages/expense-categories-page/expense-categories-page.component';
 import { ExpensesPageComponent } from './features/expense/pages/expenses-page/expenses-page.component';
+import { ExpenseSnapshotsPageComponent } from './features/expense/pages/expense-snapshots-page/expense-snapshots-page.component';
 import { MyReimbursementsPageComponent } from './features/expense/pages/my-reimbursements-page/my-reimbursements-page.component';
 import { MonthlyStatementPageComponent } from './features/expense/pages/monthly-statement-page/monthly-statement-page.component';
 import { FinanceDashboardPageComponent } from './features/finance-dashboard/pages/finance-dashboard-page/finance-dashboard-page.component';
@@ -21,6 +22,8 @@ import { DisbursementPageComponent } from './features/disbursement/pages/disburs
 import { CheckRegisterPageComponent } from './features/disbursement/pages/check-register-page/check-register-page.component';
 import { ChurchProfilePageComponent } from './features/disbursement/pages/church-profile-page/church-profile-page.component';
 import { Form990ReportPageComponent } from './features/finance-report/pages/form990-report-page/form990-report-page.component';
+import { Form1099ReportPageComponent } from './features/finance-report/pages/form1099-report-page/form1099-report-page.component';
+import { Payee1099PageComponent } from './features/payee1099/pages/payee-1099-page/payee-1099-page.component';
 import { AttendanceCounterPageComponent } from './features/meal-attendance/pages/attendance-counter-page/attendance-counter-page.component';
 import { OfferingEntryMobilePageComponent } from './features/giving/pages/offering-entry-mobile-page/offering-entry-mobile-page.component';
 import { SystemLogsPageComponent } from './features/logging/pages/system-logs-page/system-logs-page.component';
@@ -162,6 +165,17 @@ export const routes: Routes = [
                     title: 'Expenses', titleZh: '支出', section: 'Finance',
                 },
             },
+            {
+                path: 'finance/expense-snapshots',
+                component: ExpenseSnapshotsPageComponent,
+                canActivate: [PermissionGuard],
+                data: {
+                    // Snapshots are a write-only management surface (the API gates every action on
+                    // Expenses:Write), so require write — a read-only user has nothing to do here.
+                    permission: { module: PermissionModules.Expenses, action: 'write' },
+                    title: 'Expense Snapshots', titleZh: '費用範本', section: 'Finance',
+                },
+            },
             {
                 path: 'finance/expense-categories',
                 component: ExpenseCategoriesPageComponent,
@@ -216,6 +230,24 @@ export const routes: Routes = [
                     title: 'Form 990 — Functional Expenses', titleZh: 'Form 990 功能性費用表', section: 'Finance',
                 },
             },
+            {
+                path: 'finance/payee-1099',
+                component: Payee1099PageComponent,
+                canActivate: [PermissionGuard],
+                data: {
+                    permission: { module: PermissionModules.Form1099, action: 'read' },
+                    title: '1099 Recipients', titleZh: '1099 收款人', section: 'Finance',
+                },
+            },
+            {
+                path: 'finance/form1099-report',
+                component: Form1099ReportPageComponent,
+                canActivate: [PermissionGuard],
+                data: {
+                    permission: { module: PermissionModules.Form1099, action: 'read' },
+                    title: '1099 Year-End Report', titleZh: '1099 年度報表', section: 'Finance',
+                },
+            },
         ]
     },
 

APP/src/app/core/models/permission.model.ts

@@ -33,6 +33,7 @@ export const PermissionModules = {
     SystemLogs:        'SystemLogs',
     AuditLogs:         'AuditLogs',
     Settings:          'Settings',
+    Form1099:          'Form1099',
 } as const;
 
 /** A required permission, used in route data and the *appHasPermission directive. */

APP/src/app/features/disbursement/models/disbursement.model.ts

@@ -48,7 +48,7 @@ export interface ChurchProfileDto {
   id: number; name: string; nameZh: string | null; phone: string | null;
   email: string | null; website: string | null; address: string | null; city: string | null;
   state: string | null; zipCode: string | null; bankName: string | null;
-  bankAccountNumber: string | null; bankRoutingNumber: string | null; nextCheckNumber: number;
+  bankAccountNumber: string | null; bankRoutingNumber: string | null; payerEin: string | null; nextCheckNumber: number;
   aiProvider: string;
   claudeModel: string | null; claudeApiKeyMasked: string | null;
   geminiModel: string | null; geminiApiKeyMasked: string | null;

APP/src/app/features/disbursement/pages/church-profile-page/church-profile-page.component.html

@@ -55,6 +55,10 @@
               Routing # / 路由號碼
               <kendo-textbox [(ngModel)]="model.bankRoutingNumber"></kendo-textbox>
             </label>
+            <label class="flex flex-col gap-1">
+              Payer EIN / 雇主識別號 (EIN)
+              <kendo-textbox [(ngModel)]="model.payerEin" placeholder="XX-XXXXXXX"></kendo-textbox>
+            </label>
             <label class="flex flex-col gap-1">
               Next Check # / 下一張支票號碼
               <kendo-numerictextbox [(ngModel)]="model.nextCheckNumber" [min]="1" [decimals]="0" format="#"></kendo-numerictextbox>

APP/src/app/features/expense/components/expense-form-dialog/expense-form-dialog.component.html

@@ -5,6 +5,19 @@
 
     <div class="flex-1 min-w-0 grid grid-cols-1 md:grid-cols-2 gap-x-4 gap-y-3">
 
+      <!-- Snapshot tools (vendor mode): quick-load a saved template, or save the current form -->
+      <div *ngIf="showSnapshotTools" class="md:col-span-2 flex flex-wrap items-end gap-2 rounded border border-gray-200 bg-gray-50 p-2">
+        <label class="flex flex-1 min-w-[14rem] flex-col gap-1">範本 / Load from snapshot
+          <kendo-dropdownlist [data]="snapshots" textField="name" valueField="id" [valuePrimitive]="true"
+            [(ngModel)]="selectedSnapshotId" (valueChange)="applySnapshot($event)"
+            [defaultItem]="{ id: null, name: '-- 選擇範本 / Select a saved snapshot --' }">
+          </kendo-dropdownlist>
+        </label>
+        <button kendoButton fillMode="outline" themeColor="primary" type="button"
+          [disabled]="!isValid" (click)="openSnapshotPrompt()"
+          title="Save the current form as a reusable snapshot / 儲存為範本">💾 存為範本 / Save as snapshot</button>
+      </div>
+
       <!-- Continuous entry: keep member/ministry/category/date after each save (on-behalf reimbursement only) -->
       <label *ngIf="showContinueEntry" class="flex items-center gap-2 md:col-span-2">
         <kendo-switch [(ngModel)]="continueEntry"></kendo-switch>
@@ -115,11 +128,6 @@
             </label>
           </div>
 
-          <!-- Per-line AI assist: translate this line's note + suggest its category from its own amount -->
-          <div>
-
-          </div>
-
           <!-- Per-line suggestion card: the "suggest & confirm" step for this line -->
           <div *ngIf="hasLineSuggestion(line)"
             class="rounded border border-blue-200 bg-blue-50 p-3 flex flex-col gap-2 text-sm">
@@ -150,7 +158,7 @@
       </div>
 
 
-      <!-- Vendor mode: vendor name + check number -->
+      <!-- Vendor mode: vendor name + check number + optional 1099 recipient -->
       <ng-container *ngIf="mode === 'vendor'">
         <label class="flex flex-col gap-1">Vendor Name
           <kendo-textbox [(ngModel)]="form.vendorName" placeholder="Payee / vendor name"></kendo-textbox>
@@ -158,6 +166,12 @@
         <label class="flex flex-col gap-1">Check #
           <kendo-textbox [(ngModel)]="form.checkNumber" placeholder="Check number (optional)"></kendo-textbox>
         </label>
+        <label class="flex flex-col gap-1 md:col-span-2">1099 Recipient / 1099 收款人 <span class="text-gray-400 font-normal">(optional)</span>
+          <kendo-dropdownlist [data]="payees" textField="legalName" valueField="id" [valuePrimitive]="true"
+            [defaultItem]="{ id: null, legalName: '— none —' }"
+            [(ngModel)]="form.payeeId">
+          </kendo-dropdownlist>
+        </label>
       </ng-container>
 
       <!-- Reimbursement mode: receipt file input -->
@@ -211,3 +225,19 @@
     <button kendoButton themeColor="primary" [disabled]="!isValid" (click)="emitSave()">Save</button>
   </kendo-dialog-actions>
 </kendo-dialog>
+
+<!-- Save-as-snapshot name prompt -->
+<kendo-dialog *ngIf="showSnapshotNamePrompt" title="存為範本 / Save as Snapshot" [width]="420" [maxWidth]="'95vw'"
+  (close)="cancelSnapshotPrompt()">
+  <div class="flex flex-col gap-2 p-2">
+    <label class="flex flex-col gap-1">名稱 / Name
+      <kendo-textbox [(ngModel)]="snapshotName" placeholder="e.g. Monthly Rent — Landlord X"></kendo-textbox>
+    </label>
+    <p class="text-xs text-gray-500">費用日期不會存入範本 / The Expense Date is not saved in a snapshot.</p>
+  </div>
+  <kendo-dialog-actions>
+    <button kendoButton (click)="cancelSnapshotPrompt()">Cancel</button>
+    <button kendoButton themeColor="primary" [disabled]="!snapshotName.trim() || snapshotSaving"
+      (click)="saveSnapshot()">{{ snapshotSaving ? '儲存中… / Saving…' : 'Save' }}</button>
+  </kendo-dialog-actions>
+</kendo-dialog>

APP/src/app/features/expense/components/expense-form-dialog/expense-form-dialog.component.ts

@@ -10,9 +10,13 @@ import { DateInputsModule } from '@progress/kendo-angular-dateinputs';
 import { MinistryApiService } from '../../services/ministry-api.service';
 import { ExpenseCategoryApiService } from '../../services/expense-category-api.service';
 import { ExpenseApiService } from '../../services/expense-api.service';
+import { ExpenseSnapshotApiService } from '../../services/expense-snapshot-api.service';
+import { ExpenseSnapshotDto, CreateExpenseSnapshotRequest } from '../../models/expense-snapshot.model';
 import { ExpenseAiService } from '../../services/expense-ai.service';
 import { MemberApiService } from '../../../members/services/member-api.service';
 import { MemberListItemDto, memberDisplayName } from '../../../members/models/member.model';
+import { Payee1099ApiService } from '../../../payee1099/services/payee1099-api.service';
+import { Payee1099ListItem } from '../../../payee1099/models/payee1099.model';
 import {
   MinistryDto, ExpenseCategoryGroupDto, ExpenseSubCategoryDto, ExpenseType, CreateExpenseRequest,
   ExpenseDto, FunctionalClass, ExpenseAiSuggestion,
@@ -64,6 +68,21 @@ export class ExpenseFormDialogComponent implements OnInit, OnDestroy {
   ministries: MinistryDto[] = [];
   groups: ExpenseCategoryGroupDto[] = [];
 
+  payees: Payee1099ListItem[] = [];
+
+  /** Saved snapshots (vendor mode only) for the "Load from snapshot" picker. */
+  snapshots: ExpenseSnapshotDto[] = [];
+  /** Picker binding; reset to null after each apply so the same snapshot can be re-picked. */
+  selectedSnapshotId: number | null = null;
+
+  /** "Save as snapshot" name-prompt state. */
+  showSnapshotNamePrompt = false;
+  snapshotName = '';
+  snapshotSaving = false;
+
+  /** Snapshot tools (load/save) are a vendor-payment feature only. */
+  get showSnapshotTools(): boolean { return this.mode === 'vendor'; }
+
   memberResults: MemberOption[] = [];
 
   /** Continuous-entry toggle: keep member/ministry/category/date and the dialog open after each save. */
@@ -80,6 +99,7 @@ export class ExpenseFormDialogComponent implements OnInit, OnDestroy {
     vendorName: '',
     checkNumber: '',
     memberId: null as number | null,
+    payeeId: null as number | null,
     expenseDate: new Date(),
   };
   /** At least one line always; "+ Add line" appends, each line is independently removable down to one. */
@@ -116,12 +136,16 @@ export class ExpenseFormDialogComponent implements OnInit, OnDestroy {
     private catApi: ExpenseCategoryApiService,
     private memberApi: MemberApiService,
     private expenseApi: ExpenseApiService,
+    private snapshotApi: ExpenseSnapshotApiService,
     private aiApi: ExpenseAiService,
+    private payeeApi: Payee1099ApiService,
     private sanitizer: DomSanitizer,
   ) {}
 
   ngOnInit(): void {
     this.ministryApi.getAll().subscribe(m => (this.ministries = m));
+    this.payeeApi.getAll(false).subscribe(list => (this.payees = list));
+    if (this.showSnapshotTools) this.loadSnapshots();
     this.catApi.getAll(false).subscribe(groups => {
       this.groups = groups;
       // Populate each line's sub-category list once the catalog is loaded (edit mode).
@@ -152,6 +176,7 @@ export class ExpenseFormDialogComponent implements OnInit, OnDestroy {
       vendorName: expense.vendorName ?? '',
       checkNumber: expense.checkNumber ?? '',
       memberId: expense.memberId,
+      payeeId: expense.payeeId ?? null,
       expenseDate: new Date(year, month - 1, day),
     };
     this.lines = (expense.lines ?? []).map(l => ({
@@ -315,6 +340,71 @@ export class ExpenseFormDialogComponent implements OnInit, OnDestroy {
     this.receiptPdfUrl = null;
   }
 
+  private loadSnapshots(): void {
+    this.snapshotApi.getAll().subscribe(list => (this.snapshots = list));
+  }
+
+  /** Apply a saved snapshot: prefill header + lines, but keep today's Expense Date. */
+  applySnapshot(snapshotId: number | null): void {
+    if (snapshotId == null) return;
+    this.snapshotApi.getById(snapshotId).subscribe(s => {
+      this.form.ministryId = s.ministryId;
+      this.form.description = s.description;
+      this.form.vendorName = s.vendorName ?? '';
+      this.form.checkNumber = s.checkNumber ?? '';
+      // Expense Date is intentionally NOT taken from the snapshot — leave it as-is (today).
+      this.lines = s.lines.map(line => ({
+        categoryGroupId: line.categoryGroupId,
+        subCategoryId: line.subCategoryId,
+        amount: line.amount,
+        description: line.description ?? '',
+        functionalClass: line.functionalClass,
+        subs: this.groups.find(g => g.id === line.categoryGroupId)?.subCategories ?? [],
+      }));
+      if (this.lines.length === 0) this.lines = [this.emptyLine()];
+      this.selectedSnapshotId = null;
+    });
+  }
+
+  /** Open the name prompt for saving the current form as a snapshot (requires a valid form). */
+  openSnapshotPrompt(): void {
+    if (!this.isValid) return;
+    this.snapshotName = '';
+    this.showSnapshotNamePrompt = true;
+  }
+
+  cancelSnapshotPrompt(): void { this.showSnapshotNamePrompt = false; }
+
+  /** Save the current header + lines as a named snapshot (Expense Date is not stored). */
+  saveSnapshot(): void {
+    const name = this.snapshotName.trim();
+    if (!name || this.snapshotSaving) return;
+    const request: CreateExpenseSnapshotRequest = {
+      name,
+      ministryId: this.form.ministryId!,
+      lines: this.lines.map(l => ({
+        categoryGroupId: l.categoryGroupId!,
+        subCategoryId: l.subCategoryId!,
+        amount: l.amount,
+        functionalClass: l.functionalClass,
+        description: l.description.trim() || null,
+      })),
+      description: this.form.description.trim(),
+      vendorName: this.form.vendorName || null,
+      checkNumber: this.form.checkNumber || null,
+      notes: null,
+    };
+    this.snapshotSaving = true;
+    this.snapshotApi.create(request).subscribe({
+      next: () => {
+        this.snapshotSaving = false;
+        this.showSnapshotNamePrompt = false;
+        this.loadSnapshots();
+      },
+      error: () => { this.snapshotSaving = false; },
+    });
+  }
+
   get isValid(): boolean {
     return !!this.form.ministryId
       && this.form.description.trim().length > 0
@@ -342,6 +432,7 @@ export class ExpenseFormDialogComponent implements OnInit, OnDestroy {
       checkNumber: this.mode === 'vendor' ? (this.form.checkNumber || null) : null,
       expenseDate,
       notes: null,
+      payeeId: this.form.payeeId,
     };
     // The request and receipt are snapshotted here, so resetting the form right
     // after emitting is safe even though the parent saves asynchronously.

APP/src/app/features/expense/components/expense-review-dialog/expense-review-dialog.component.html

@@ -10,7 +10,17 @@
       <div class="grid grid-cols-2 gap-x-4 gap-y-2 text-sm">
         <div class="text-gray-500">Date / 日期</div><div>{{ expense.expenseDate }}</div>
         <div class="text-gray-500">Ministry / 事工</div><div>{{ expense.ministryName }}</div>
-        <div class="text-gray-500">Payee / 收款人</div><div>{{ expense.vendorName || expense.memberName || '—' }}</div>
+        <div class="text-gray-500">Payee / 收款人</div>
+        <div>
+          <ng-container *ngIf="expense.vendorName; else memberPayee">{{ expense.vendorName }}</ng-container>
+          <ng-template #memberPayee>
+            <ng-container *ngIf="expense.memberName; else dash">
+              <div *ngIf="expense.memberNickName">{{ expense.memberNickName }}</div>
+              <div [class.text-gray-500]="expense.memberNickName" [class.text-xs]="expense.memberNickName">{{ expense.memberName }}</div>
+            </ng-container>
+            <ng-template #dash>—</ng-template>
+          </ng-template>
+        </div>
         <div class="text-gray-500">Description / 說明</div><div>{{ expense.description }}</div>
         <div class="text-gray-500">Status / 狀態</div><div>{{ expense.status }}</div>
       </div>

APP/src/app/features/expense/models/expense-snapshot.model.ts

@@ -0,0 +1,21 @@
+import { ExpenseLineInput, FunctionalClass } from './expense.model';
+
+export interface ExpenseSnapshotLineDto {
+  categoryGroupId: number; categoryGroupName: string;
+  subCategoryId: number; subCategoryName: string;
+  functionalClass: FunctionalClass | null; amount: number; description: string | null;
+}
+
+export interface ExpenseSnapshotDto {
+  id: number; name: string; ministryId: number; ministryName: string;
+  description: string; vendorName: string | null; checkNumber: string | null; notes: string | null;
+  totalAmount: number; lineCount: number;
+  createdByName: string | null; createdAt: string;
+  lines: ExpenseSnapshotLineDto[];
+}
+
+export interface CreateExpenseSnapshotRequest {
+  name: string; ministryId: number; lines: ExpenseLineInput[];
+  description: string; vendorName: string | null; checkNumber: string | null; notes: string | null;
+}
+export type UpdateExpenseSnapshotRequest = CreateExpenseSnapshotRequest;

APP/src/app/features/expense/models/expense.model.ts

@@ -8,11 +8,11 @@ export interface PagedResult<T> {
 
 export interface MinistryDto { id: number; name_en: string; name_zh: string | null; sortOrder: number; isActive: boolean; label?: string; }
 
-export interface ExpenseSubCategoryDto { id: number; groupId: number; name_en: string; name_zh: string | null; sortOrder: number; isActive: boolean; label?: string; form990LineId: number | null; form990LineCode: string | null; }
+export interface ExpenseSubCategoryDto { id: number; groupId: number; name_en: string; name_zh: string | null; sortOrder: number; isActive: boolean; label?: string; form990LineId: number | null; form990LineCode: string | null; form1099BoxId: number | null; form1099BoxCode: string | null; }
-export interface ExpenseCategoryGroupDto { id: number; name_en: string; name_zh: string | null; sortOrder: number; isActive: boolean; subCategories: ExpenseSubCategoryDto[]; label?: string; form990LineId: number | null; form990LineCode: string | null; }
+export interface ExpenseCategoryGroupDto { id: number; name_en: string; name_zh: string | null; sortOrder: number; isActive: boolean; subCategories: ExpenseSubCategoryDto[]; label?: string; form990LineId: number | null; form990LineCode: string | null; form1099BoxId: number | null; form1099BoxCode: string | null; }
-export interface CreateExpenseGroupRequest { name_en: string; name_zh: string | null; sortOrder: number; form990LineId: number | null; }
+export interface CreateExpenseGroupRequest { name_en: string; name_zh: string | null; sortOrder: number; form990LineId: number | null; form1099BoxId: number | null; }
 export interface UpdateExpenseGroupRequest extends CreateExpenseGroupRequest { isActive: boolean; }
-export interface CreateExpenseSubCategoryRequest { groupId: number; name_en: string; name_zh: string | null; sortOrder: number; form990LineId: number | null; }
+export interface CreateExpenseSubCategoryRequest { groupId: number; name_en: string; name_zh: string | null; sortOrder: number; form990LineId: number | null; form1099BoxId: number | null; }
 export interface UpdateExpenseSubCategoryRequest extends CreateExpenseSubCategoryRequest { isActive: boolean; }
 
 export interface ExpenseLineItemDto {
@@ -24,9 +24,11 @@ export interface ExpenseListItemDto {
   id: number; type: ExpenseType; status: ExpenseStatus; amount: number; description: string;
   ministryId: number; ministryName: string; lineCount: number; primaryCategoryName: string;
   vendorName: string | null;
-  memberId: number | null; memberName: string | null; expenseDate: string; hasReceipt: boolean;
+  memberId: number | null; memberName: string | null; memberNickName: string | null;
+  expenseDate: string; hasReceipt: boolean;
   checkNumber: string | null;
   reviewedByName: string | null; reviewedAt: string | null; reviewNotes: string | null;
+  payeeId: number | null;
 }
 export interface ExpenseDto extends ExpenseListItemDto {
   notes: string | null;
@@ -69,6 +71,7 @@ export interface CreateExpenseRequest {
   type: ExpenseType; ministryId: number; lines: ExpenseLineInput[];
   description: string; vendorName: string | null; memberId: number | null;
   checkNumber: string | null; expenseDate: string; notes: string | null;
+  payeeId: number | null;
 }
 export type UpdateExpenseRequest = CreateExpenseRequest;
 export interface RejectExpenseRequest { reviewNotes: string | null; }

APP/src/app/features/expense/pages/expense-categories-page/expense-categories-page.component.html

@@ -91,7 +91,7 @@
         Sort order
         <kendo-numerictextbox [(ngModel)]="groupForm.sortOrder" [format]="'n0'" [decimals]="0" [min]="0"></kendo-numerictextbox>
       </label>
-      <label class="flex flex-col gap-1 md:col-span-2">
+      <label class="flex flex-col gap-1">
         <span>Form 990 Line / 990 行</span>
         <kendo-dropdownlist
           [data]="form990Lines"
@@ -100,6 +100,15 @@
           [(ngModel)]="groupForm.form990LineId">
         </kendo-dropdownlist>
       </label>
+      <label class="flex flex-col gap-1">
+        <span>1099 Box / 1099 框</span>
+        <kendo-dropdownlist
+          [data]="form1099Boxes"
+          textField="label" valueField="id" [valuePrimitive]="true"
+          [defaultItem]="{ id: null, label: '— none —' }"
+          [(ngModel)]="groupForm.form1099BoxId">
+        </kendo-dropdownlist>
+      </label>
       <label *ngIf="editingGroupId != null" class="flex items-center gap-2 md:col-span-2">
         <input type="checkbox" [(ngModel)]="groupForm.isActive" /> Active
       </label>
@@ -158,7 +167,7 @@
         Sort order
         <kendo-numerictextbox [(ngModel)]="subForm.sortOrder" [format]="'n0'" [decimals]="0" [min]="0"></kendo-numerictextbox>
       </label>
-      <label class="flex flex-col gap-1 md:col-span-2">
+      <label class="flex flex-col gap-1">
         <span>Form 990 Line / 990 行</span>
         <kendo-dropdownlist
           [data]="form990Lines"
@@ -167,6 +176,15 @@
           [(ngModel)]="subForm.form990LineId">
         </kendo-dropdownlist>
       </label>
+      <label class="flex flex-col gap-1">
+        <span>1099 Box / 1099 框</span>
+        <kendo-dropdownlist
+          [data]="form1099Boxes"
+          textField="label" valueField="id" [valuePrimitive]="true"
+          [defaultItem]="{ id: null, label: '— none —' }"
+          [(ngModel)]="subForm.form1099BoxId">
+        </kendo-dropdownlist>
+      </label>
       <label *ngIf="editingSubId != null" class="flex items-center gap-2 md:col-span-2">
         <input type="checkbox" [(ngModel)]="subForm.isActive" /> Active
       </label>

APP/src/app/features/expense/pages/expense-categories-page/expense-categories-page.component.ts

@@ -10,6 +10,7 @@ import { ContextMenuModule, ContextMenuComponent, ContextMenuSelectEvent } from
 import { ExpenseCategoryApiService } from '../../services/expense-category-api.service';
 import { ExpenseCategoryGroupDto, ExpenseSubCategoryDto, CategoryAiSuggestion } from '../../models/expense.model';
 import { Form990ExpenseLineDto } from '../../../finance-report/models/form990-report.model';
+import { Form1099Box } from '../../../payee1099/models/payee1099.model';
 
 @Component({
   selector: 'app-expense-categories-page',
@@ -23,6 +24,7 @@ export class ExpenseCategoriesPageComponent implements OnInit {
   selectedGroup: ExpenseCategoryGroupDto | null = null;
   loading = false;
   form990Lines: Form990ExpenseLineDto[] = [];
+  form1099Boxes: (Form1099Box & { label: string })[] = [];
 
   @ViewChild('groupMenu') groupMenu!: ContextMenuComponent;
   @ViewChild('subMenu') subMenu!: ContextMenuComponent;
@@ -33,13 +35,13 @@ export class ExpenseCategoriesPageComponent implements OnInit {
 
   groupDialogOpen = false;
   editingGroupId: number | null = null;
-  groupForm = { name_en: '', name_zh: '', sortOrder: 0, isActive: true, form990LineId: null as number | null };
+  groupForm = { name_en: '', name_zh: '', sortOrder: 0, isActive: true, form990LineId: null as number | null, form1099BoxId: null as number | null };
   groupAiLoading = false;
   groupAiSuggestion: CategoryAiSuggestion | null = null;
 
   subDialogOpen = false;
   editingSubId: number | null = null;
-  subForm = { name_en: '', name_zh: '', sortOrder: 0, isActive: true, form990LineId: null as number | null };
+  subForm = { name_en: '', name_zh: '', sortOrder: 0, isActive: true, form990LineId: null as number | null, form1099BoxId: null as number | null };
   subAiLoading = false;
   subAiSuggestion: CategoryAiSuggestion | null = null;
 
@@ -48,6 +50,7 @@ export class ExpenseCategoriesPageComponent implements OnInit {
   ngOnInit(): void {
     this.load();
     this.api.getForm990Lines().subscribe(lines => { this.form990Lines = lines; });
+    this.api.getForm1099Boxes().subscribe(boxes => { this.form1099Boxes = boxes; });
   }
 
   load(): void {
@@ -111,13 +114,13 @@ export class ExpenseCategoriesPageComponent implements OnInit {
 
   openNewGroup(): void {
     this.editingGroupId = null;
-    this.groupForm = { name_en: '', name_zh: '', sortOrder: this.groups.length + 1, isActive: true, form990LineId: null };
+    this.groupForm = { name_en: '', name_zh: '', sortOrder: this.groups.length + 1, isActive: true, form990LineId: null, form1099BoxId: null };
     this.resetGroupAi();
     this.groupDialogOpen = true;
   }
   openEditGroup(g: ExpenseCategoryGroupDto): void {
     this.editingGroupId = g.id;
-    this.groupForm = { name_en: g.name_en, name_zh: g.name_zh ?? '', sortOrder: g.sortOrder, isActive: g.isActive, form990LineId: g.form990LineId };
+    this.groupForm = { name_en: g.name_en, name_zh: g.name_zh ?? '', sortOrder: g.sortOrder, isActive: g.isActive, form990LineId: g.form990LineId, form1099BoxId: g.form1099BoxId };
     this.resetGroupAi();
     this.groupDialogOpen = true;
   }
@@ -143,7 +146,7 @@ export class ExpenseCategoriesPageComponent implements OnInit {
   }
   dismissGroupAiSuggestion(): void { this.groupAiSuggestion = null; }
   saveGroup(): void {
-    const body = { name_en: this.groupForm.name_en, name_zh: this.groupForm.name_zh || null, sortOrder: this.groupForm.sortOrder, form990LineId: this.groupForm.form990LineId };
+    const body = { name_en: this.groupForm.name_en, name_zh: this.groupForm.name_zh || null, sortOrder: this.groupForm.sortOrder, form990LineId: this.groupForm.form990LineId, form1099BoxId: this.groupForm.form1099BoxId };
     const done = () => { this.groupDialogOpen = false; this.load(); };
     if (this.editingGroupId == null) this.api.createGroup(body).subscribe(done);
     else this.api.updateGroup(this.editingGroupId, { ...body, isActive: this.groupForm.isActive }).subscribe(done);
@@ -156,13 +159,13 @@ export class ExpenseCategoriesPageComponent implements OnInit {
   openNewSub(): void {
     if (!this.selectedGroup) return;
     this.editingSubId = null;
-    this.subForm = { name_en: '', name_zh: '', sortOrder: this.subCategories.length + 1, isActive: true, form990LineId: null };
+    this.subForm = { name_en: '', name_zh: '', sortOrder: this.subCategories.length + 1, isActive: true, form990LineId: null, form1099BoxId: null };
     this.resetSubAi();
     this.subDialogOpen = true;
   }
   openEditSub(s: ExpenseSubCategoryDto): void {
     this.editingSubId = s.id;
-    this.subForm = { name_en: s.name_en, name_zh: s.name_zh ?? '', sortOrder: s.sortOrder, isActive: s.isActive, form990LineId: s.form990LineId };
+    this.subForm = { name_en: s.name_en, name_zh: s.name_zh ?? '', sortOrder: s.sortOrder, isActive: s.isActive, form990LineId: s.form990LineId, form1099BoxId: s.form1099BoxId };
     this.resetSubAi();
     this.subDialogOpen = true;
   }
@@ -195,7 +198,7 @@ export class ExpenseCategoriesPageComponent implements OnInit {
   dismissSubAiSuggestion(): void { this.subAiSuggestion = null; }
   saveSub(): void {
     if (!this.selectedGroup) return;
-    const body = { groupId: this.selectedGroup.id, name_en: this.subForm.name_en, name_zh: this.subForm.name_zh || null, sortOrder: this.subForm.sortOrder, form990LineId: this.subForm.form990LineId };
+    const body = { groupId: this.selectedGroup.id, name_en: this.subForm.name_en, name_zh: this.subForm.name_zh || null, sortOrder: this.subForm.sortOrder, form990LineId: this.subForm.form990LineId, form1099BoxId: this.subForm.form1099BoxId };
     const done = () => { this.subDialogOpen = false; this.load(); };
     if (this.editingSubId == null) this.api.createSub(body).subscribe(done);
     else this.api.updateSub(this.editingSubId, { ...body, isActive: this.subForm.isActive }).subscribe(done);

APP/src/app/features/expense/pages/expense-snapshots-page/expense-snapshots-page.component.html

@@ -0,0 +1,68 @@
+<div class="page">
+  <p class="mb-4 text-sm text-gray-600">
+    儲存常用的固定費用（房租、網路、餐費…）為範本，下次可快速套用。費用日期不會儲存。<br>
+    Save recurring fixed expenses as snapshots to quickly re-use them. The Expense Date is never saved.
+  </p>
+
+  <!-- Desktop: grid -->
+  <div class="hidden md:block">
+    <kendo-grid [data]="rows" [loading]="loading">
+      <kendo-grid-column field="name" title="Snapshot / 範本" [width]="240"></kendo-grid-column>
+      <kendo-grid-column field="vendorName" title="Vendor / 廠商" [width]="180">
+        <ng-template kendoGridCellTemplate let-dataItem>{{ dataItem.vendorName || '—' }}</ng-template>
+      </kendo-grid-column>
+      <kendo-grid-column field="ministryName" title="Ministry / 事工"></kendo-grid-column>
+      <kendo-grid-column field="totalAmount" title="Amount / 金額" [width]="120" format="c2"></kendo-grid-column>
+      <kendo-grid-column title="Created by / 建立者" [width]="200">
+        <ng-template kendoGridCellTemplate let-dataItem>
+          {{ dataItem.createdByName || '—' }}<br>
+          <span class="text-xs text-gray-500">{{ dataItem.createdAt | date:'yyyy-MM-dd' }}</span>
+        </ng-template>
+      </kendo-grid-column>
+      <kendo-grid-column title="Actions" [width]="160">
+        <ng-template kendoGridCellTemplate let-dataItem>
+          <button kendoButton fillMode="flat" (click)="openRename(dataItem)">Rename</button>
+          <button kendoButton fillMode="flat" themeColor="error" (click)="openDelete(dataItem)">Delete</button>
+        </ng-template>
+      </kendo-grid-column>
+    </kendo-grid>
+  </div>
+
+  <!-- Mobile: card list -->
+  <div class="md:hidden flex flex-col gap-3">
+    <div *ngFor="let row of rows" class="rounded border border-gray-200 p-3 flex flex-col gap-1">
+      <div class="flex items-center justify-between">
+        <span class="font-semibold">{{ row.name }}</span>
+        <span class="tabular-nums">{{ row.totalAmount | currency }}</span>
+      </div>
+      <div class="text-sm text-gray-600">{{ row.vendorName || '—' }} · {{ row.ministryName }}</div>
+      <div class="text-xs text-gray-500">{{ row.createdByName || '—' }} · {{ row.createdAt | date:'yyyy-MM-dd' }}</div>
+      <div class="flex gap-2 pt-1">
+        <button kendoButton size="small" fillMode="outline" (click)="openRename(row)">Rename</button>
+        <button kendoButton size="small" fillMode="outline" themeColor="error" (click)="openDelete(row)">Delete</button>
+      </div>
+    </div>
+    <p *ngIf="!loading && rows.length === 0" class="text-sm text-gray-500">尚無範本 / No snapshots yet.</p>
+  </div>
+
+  <!-- Rename dialog -->
+  <kendo-dialog *ngIf="renameRow" title="重新命名 / Rename Snapshot" [width]="420" [maxWidth]="'95vw'" (close)="cancelRename()">
+    <label class="flex flex-col gap-1 p-2">名稱 / Name
+      <kendo-textbox [(ngModel)]="renameValue"></kendo-textbox>
+    </label>
+    <kendo-dialog-actions>
+      <button kendoButton (click)="cancelRename()">Cancel</button>
+      <button kendoButton themeColor="primary" [disabled]="!renameValue.trim() || renameSaving"
+        (click)="confirmRename()">{{ renameSaving ? 'Saving…' : 'Save' }}</button>
+    </kendo-dialog-actions>
+  </kendo-dialog>
+
+  <!-- Delete confirm dialog -->
+  <kendo-dialog *ngIf="deleteRow" title="刪除 / Delete Snapshot" [width]="420" [maxWidth]="'95vw'" (close)="cancelDelete()">
+    <p class="p-2">確定刪除「{{ deleteRow.name }}」？ / Delete "{{ deleteRow.name }}"?</p>
+    <kendo-dialog-actions>
+      <button kendoButton (click)="cancelDelete()">Cancel</button>
+      <button kendoButton themeColor="error" (click)="confirmDelete()">Delete</button>
+    </kendo-dialog-actions>
+  </kendo-dialog>
+</div>

APP/src/app/features/expense/pages/expense-snapshots-page/expense-snapshots-page.component.scss

@@ -0,0 +1,3 @@
+.page {
+  padding: 0.5rem 0;
+}

APP/src/app/features/expense/pages/expense-snapshots-page/expense-snapshots-page.component.ts

@@ -0,0 +1,84 @@
+import { Component, OnInit } from '@angular/core';
+import { CommonModule } from '@angular/common';
+import { FormsModule } from '@angular/forms';
+import { GridModule } from '@progress/kendo-angular-grid';
+import { ButtonsModule } from '@progress/kendo-angular-buttons';
+import { InputsModule } from '@progress/kendo-angular-inputs';
+import { DialogsModule } from '@progress/kendo-angular-dialog';
+import { ExpenseSnapshotApiService } from '../../services/expense-snapshot-api.service';
+import { ExpenseSnapshotDto } from '../../models/expense-snapshot.model';
+import { switchMap } from 'rxjs';
+
+@Component({
+  selector: 'app-expense-snapshots-page',
+  standalone: true,
+  imports: [CommonModule, FormsModule, GridModule, ButtonsModule, InputsModule, DialogsModule],
+  templateUrl: './expense-snapshots-page.component.html',
+  styleUrls: ['./expense-snapshots-page.component.scss'],
+})
+export class ExpenseSnapshotsPageComponent implements OnInit {
+  rows: ExpenseSnapshotDto[] = [];
+  loading = false;
+
+  /** Row being renamed (drives the rename dialog); null when closed. */
+  renameRow: ExpenseSnapshotDto | null = null;
+  renameValue = '';
+  renameSaving = false;
+
+  /** Row pending delete confirmation. */
+  deleteRow: ExpenseSnapshotDto | null = null;
+
+  constructor(private api: ExpenseSnapshotApiService) {}
+
+  ngOnInit(): void { this.load(); }
+
+  load(): void {
+    this.loading = true;
+    this.api.getAll().subscribe({
+      next: list => { this.rows = list; this.loading = false; },
+      error: () => { this.loading = false; },
+    });
+  }
+
+  openRename(row: ExpenseSnapshotDto): void {
+    this.renameRow = row;
+    this.renameValue = row.name;
+  }
+  cancelRename(): void { this.renameRow = null; }
+
+  confirmRename(): void {
+    const row = this.renameRow;
+    const name = this.renameValue.trim();
+    if (!row || !name || this.renameSaving) return;
+    this.renameSaving = true;
+    // Fetch the full snapshot, swap the name, PUT it back (lines/fields preserved).
+    this.api.getById(row.id).pipe(
+      switchMap(full => this.api.update(row.id, {
+        name,
+        ministryId: full.ministryId,
+        description: full.description,
+        vendorName: full.vendorName,
+        checkNumber: full.checkNumber,
+        notes: full.notes,
+        lines: full.lines.map(l => ({
+          categoryGroupId: l.categoryGroupId,
+          subCategoryId: l.subCategoryId,
+          amount: l.amount,
+          functionalClass: l.functionalClass,
+          description: l.description,
+        })),
+      })),
+    ).subscribe({
+      next: () => { this.renameSaving = false; this.renameRow = null; this.load(); },
+      error: () => { this.renameSaving = false; },
+    });
+  }
+
+  openDelete(row: ExpenseSnapshotDto): void { this.deleteRow = row; }
+  cancelDelete(): void { this.deleteRow = null; }
+
+  confirmDelete(): void {
+    if (!this.deleteRow) return;
+    this.api.delete(this.deleteRow.id).subscribe(() => { this.deleteRow = null; this.load(); });
+  }
+}

APP/src/app/features/expense/pages/expenses-page/expenses-page.component.html

@@ -30,27 +30,38 @@
     </div>
   </div>
 
-  <!-- Main grid -->
+  <!-- Desktop grid -->
+  <div class="hidden md:block">
+  <div class="hint-text-sm mb-2">Right-click a row for actions / 右鍵顯示動作</div>
+
   <kendo-grid [data]="{ data: rows, total: total }" [loading]="loading" [pageable]="true" [skip]="skip"
-    [pageSize]="pageSize" (pageChange)="onPageChange($event)">
+    [pageSize]="pageSize" (pageChange)="onPageChange($event)" (cellClick)="onCellClick($event)">
 
     <kendo-grid-column field="expenseDate" title="Date" [width]="110"></kendo-grid-column>
 
     <!-- <kendo-grid-column field="type" title="Type" [width]="140"></kendo-grid-column> -->
 
 
-    <kendo-grid-column field="ministryName" title="Ministry" [width]="280"></kendo-grid-column>
+    <kendo-grid-column title="Ministry / Category" [width]="240">
-
-    <kendo-grid-column title="Category" [width]="360">
       <ng-template kendoGridCellTemplate let-dataItem>
-        {{ dataItem.primaryCategoryName }}<span *ngIf="dataItem.lineCount > 1" class="text-gray-500"> +{{ dataItem.lineCount - 1 }}</span>
+        <div>{{ dataItem.ministryName }}</div>
+        <div class="text-gray-500 text-xs">
+          {{ dataItem.primaryCategoryName }}<span *ngIf="dataItem.lineCount > 1"> +{{ dataItem.lineCount - 1 }}</span>
+        </div>
       </ng-template>
     </kendo-grid-column>
 
     <kendo-grid-column field="description" title="Description"></kendo-grid-column>
-    <kendo-grid-column title="Payee" [width]="150">
+    <kendo-grid-column title="Payee" [width]="180">
       <ng-template kendoGridCellTemplate let-dataItem>
-        {{ dataItem.vendorName || dataItem.memberName || '—' }}
+        <ng-container *ngIf="dataItem.vendorName; else memberPayee">{{ dataItem.vendorName }}</ng-container>
+        <ng-template #memberPayee>
+          <ng-container *ngIf="dataItem.memberName; else dash">
+            <div *ngIf="dataItem.memberNickName">{{ dataItem.memberNickName }}</div>
+            <div [class.text-gray-500]="dataItem.memberNickName" [class.text-xs]="dataItem.memberNickName">{{ dataItem.memberName }}</div>
+          </ng-container>
+          <ng-template #dash>—</ng-template>
+        </ng-template>
       </ng-template>
     </kendo-grid-column>
 
@@ -74,19 +85,75 @@
       </ng-template>
     </kendo-grid-column>
 
-    <kendo-grid-column title="Actions" [width]="160">
-      <ng-template kendoGridCellTemplate let-dataItem>
-        <button *ngIf="canEdit(dataItem)" kendoButton fillMode="flat" (click)="openEdit(dataItem)">Edit</button>
-        <button *ngIf="canApproveOrReject(dataItem)" kendoButton themeColor="primary" fillMode="flat"
-          (click)="openReview(dataItem)">Review</button>
-        <button *ngIf="canPay(dataItem)" kendoButton themeColor="primary" fillMode="flat"
-          (click)="openPay(dataItem)">Pay</button>
-        <button *ngIf="dataItem.hasReceipt" kendoButton fillMode="flat" (click)="openReceipt(dataItem.id)"
-          class="receipt-link">Receipt</button>
-      </ng-template>
-    </kendo-grid-column>
-
   </kendo-grid>
+  <kendo-contextmenu #rowMenu [items]="rowMenuItems" (select)="onRowMenuSelect($event)"></kendo-contextmenu>
+  </div>
+
+  <!-- Mobile cards -->
+  <div class="md:hidden flex flex-col gap-3">
+    <div *ngFor="let dataItem of rows" class="rounded border p-3 flex flex-col gap-2">
+      <div class="flex justify-between items-start gap-2">
+        <div class="text-sm text-gray-500">{{ dataItem.expenseDate }}</div>
+        <div class="font-semibold">{{ dataItem.amount | currency }}</div>
+      </div>
+
+      <div>
+        <div class="font-medium">{{ dataItem.ministryName }}</div>
+        <div class="text-gray-500 text-xs">
+          {{ dataItem.primaryCategoryName }}<span *ngIf="dataItem.lineCount > 1"> +{{ dataItem.lineCount - 1 }}</span>
+        </div>
+      </div>
+
+      <div *ngIf="dataItem.description" class="text-sm">{{ dataItem.description }}</div>
+
+      <div class="text-sm flex justify-between gap-2">
+        <span class="text-gray-500">Payee / 收款人</span>
+        <span class="text-right">
+          <ng-container *ngIf="dataItem.vendorName; else mobileMemberPayee">{{ dataItem.vendorName }}</ng-container>
+          <ng-template #mobileMemberPayee>
+            <ng-container *ngIf="dataItem.memberName; else mobileDash">
+              <span *ngIf="dataItem.memberNickName">{{ dataItem.memberNickName }} </span>
+              <span [class.text-gray-500]="dataItem.memberNickName">{{ dataItem.memberName }}</span>
+            </ng-container>
+            <ng-template #mobileDash>—</ng-template>
+          </ng-template>
+        </span>
+      </div>
+
+      <div *ngIf="dataItem.status === 'Paid' && dataItem.checkNumber" class="text-sm flex justify-between gap-2">
+        <span class="text-gray-500">Check # / 支票號</span>
+        <span>{{ dataItem.checkNumber }}</span>
+      </div>
+
+      <div>
+        <span [class]="statusClass(dataItem.status)">{{ dataItem.status }}</span>
+        <div *ngIf="dataItem.reviewedByName && (dataItem.status === 'Approved' || dataItem.status === 'Paid')"
+          class="review-meta">✓ Approved by {{ dataItem.reviewedByName }}<br>{{ dataItem.reviewedAt | date:'yyyy-MM-dd HH:mm' }}</div>
+        <div *ngIf="dataItem.reviewedByName && dataItem.status === 'Rejected'" class="review-meta review-meta-reject">
+          ✗ Rejected by {{ dataItem.reviewedByName }}<br>{{ dataItem.reviewedAt | date:'yyyy-MM-dd HH:mm' }}
+          <div *ngIf="dataItem.reviewNotes" class="review-reason">{{ dataItem.reviewNotes }}</div>
+        </div>
+      </div>
+
+      <div class="flex flex-wrap gap-2 pt-1">
+        <button *ngIf="canEdit(dataItem)" kendoButton size="small" (click)="openEdit(dataItem)">Edit</button>
+        <button *ngIf="canApproveOrReject(dataItem)" kendoButton size="small" themeColor="primary"
+          (click)="openReview(dataItem)">Review</button>
+        <button *ngIf="canPay(dataItem)" kendoButton size="small" themeColor="primary"
+          (click)="openPay(dataItem)">Pay</button>
+        <button *ngIf="dataItem.hasReceipt" kendoButton size="small" fillMode="outline"
+          (click)="openReceipt(dataItem.id)">Receipt</button>
+      </div>
+    </div>
+
+    <div *ngIf="!loading && rows.length === 0" class="text-center text-gray-500 py-6">No expenses / 無支出資料</div>
+
+    <div *ngIf="rows.length > 0" class="flex items-center justify-between gap-2 pt-1">
+      <button kendoButton size="small" [disabled]="page <= 1" (click)="prevPage()">‹ Prev</button>
+      <span class="text-sm text-gray-500">{{ page }} / {{ totalPages }}</span>
+      <button kendoButton size="small" [disabled]="page >= totalPages" (click)="nextPage()">Next ›</button>
+    </div>
+  </div>
 
   <!-- Vendor Payment dialog -->
   <app-expense-form-dialog *ngIf="vendorDialogOpen" mode="vendor" title="Vendor Payment" (save)="onVendorSave($event)"

APP/src/app/features/expense/pages/expenses-page/expenses-page.component.ts

@@ -1,12 +1,13 @@
-import { Component, OnInit } from '@angular/core';
+import { Component, OnInit, ViewChild } from '@angular/core';
 import { CommonModule } from '@angular/common';
 import { FormsModule } from '@angular/forms';
-import { GridModule, PageChangeEvent } from '@progress/kendo-angular-grid';
+import { GridModule, PageChangeEvent, CellClickEvent } from '@progress/kendo-angular-grid';
 import { ButtonsModule } from '@progress/kendo-angular-buttons';
 import { DropDownsModule } from '@progress/kendo-angular-dropdowns';
 import { InputsModule } from '@progress/kendo-angular-inputs';
 import { DialogsModule } from '@progress/kendo-angular-dialog';
 import { DateInputsModule } from '@progress/kendo-angular-dateinputs';
+import { ContextMenuModule, ContextMenuComponent, ContextMenuSelectEvent } from '@progress/kendo-angular-menu';
 import { EXPENSE_STATUS_OPTIONS } from '../../../../shared/i18n/option-lists';
 import { ExpenseApiService, ExpenseQuery } from '../../services/expense-api.service';
 import { MinistryApiService } from '../../services/ministry-api.service';
@@ -20,8 +21,8 @@ import { switchMap, of } from 'rxjs';
   standalone: true,
   imports: [
     CommonModule, FormsModule, GridModule, ButtonsModule, DropDownsModule,
-    InputsModule, DialogsModule, DateInputsModule, ExpenseFormDialogComponent,
+    InputsModule, DialogsModule, DateInputsModule, ContextMenuModule,
-    ExpenseReviewDialogComponent,
+    ExpenseFormDialogComponent, ExpenseReviewDialogComponent,
   ],
   templateUrl: './expenses-page.component.html',
   styleUrls: ['./expenses-page.component.scss'],
@@ -51,6 +52,11 @@ export class ExpensesPageComponent implements OnInit {
   /** Row whose detail+receipt are open in the review dialog for an approve/reject decision. */
   reviewRow: ExpenseListItemDto | null = null;
 
+  /** Right-click row-action menu: items are rebuilt per row from what that row currently allows. */
+  @ViewChild('rowMenu') rowMenu!: ContextMenuComponent;
+  rowMenuItems: { text: string }[] = [];
+  private contextRow: ExpenseListItemDto | null = null;
+
   /** Transient confirmation pill, used so the user gets feedback during continuous entry. */
   toast: string | null = null;
   private toastTimer?: ReturnType<typeof setTimeout>;
@@ -79,6 +85,52 @@ export class ExpensesPageComponent implements OnInit {
     this.load();
   }
 
+  // ── Mobile pager (the Kendo grid pager is desktop-only) ───────────────────────
+  get totalPages(): number { return Math.max(1, Math.ceil(this.total / this.pageSize)); }
+
+  prevPage(): void {
+    if (this.page <= 1) return;
+    this.page--;
+    this.load();
+  }
+
+  nextPage(): void {
+    if (this.page >= this.totalPages) return;
+    this.page++;
+    this.load();
+  }
+
+  // ── Row interaction: right-click opens the per-row action menu ────────────────
+  onCellClick(event: CellClickEvent): void {
+    if (event.type !== 'contextmenu') return;
+    event.originalEvent.preventDefault();
+    const items = this.buildMenuItems(event.dataItem);
+    if (items.length === 0) return;
+    this.contextRow = event.dataItem;
+    this.rowMenuItems = items;
+    this.rowMenu.show({ left: event.originalEvent.pageX, top: event.originalEvent.pageY });
+  }
+
+  onRowMenuSelect(event: ContextMenuSelectEvent): void {
+    const row = this.contextRow;
+    if (!row) return;
+    switch (event.item.text) {
+      case 'Edit': this.openEdit(row); break;
+      case 'Review': this.openReview(row); break;
+      case 'Pay': this.openPay(row); break;
+      case 'Receipt': this.openReceipt(row.id); break;
+    }
+  }
+
+  private buildMenuItems(row: ExpenseListItemDto): { text: string }[] {
+    const items: { text: string }[] = [];
+    if (this.canEdit(row)) items.push({ text: 'Edit' });
+    if (this.canApproveOrReject(row)) items.push({ text: 'Review' });
+    if (this.canPay(row)) items.push({ text: 'Pay' });
+    if (row.hasReceipt) items.push({ text: 'Receipt' });
+    return items;
+  }
+
   onVendorSave(result: ExpenseFormResult): void {
     this.api.create(result.request).subscribe(() => { this.vendorDialogOpen = false; this.load(); });
   }

APP/src/app/features/expense/services/expense-category-api.service.ts

@@ -9,6 +9,7 @@ import {
   ExpenseCategoryAiRequest, CategoryAiSuggestion,
 } from '../models/expense.model';
 import { Form990ExpenseLineDto } from '../../finance-report/models/form990-report.model';
+import { Form1099Box } from '../../payee1099/models/payee1099.model';
 
 @Injectable({ providedIn: 'root' })
 export class ExpenseCategoryApiService {
@@ -38,4 +39,9 @@ export class ExpenseCategoryApiService {
     return this.http.get<Form990ExpenseLineDto[]>(this.apiConfig.getApiUrl('form990-report') + '/lines')
       .pipe(map(rows => rows.map(r => ({ ...r, label: `${r.lineCode} — ${r.name_en}${r.name_zh ? ' / ' + r.name_zh : ''}` }))));
   }
+
+  getForm1099Boxes(): Observable<(Form1099Box & { label: string })[]> {
+    return this.http.get<Form1099Box[]>(this.apiConfig.getApiUrl('form1099-report') + '/boxes')
+      .pipe(map(rows => rows.map(b => ({ ...b, label: `${b.boxCode} — ${b.name_en}${b.name_zh ? ' / ' + b.name_zh : ''}` }))));
+  }
 }

APP/src/app/features/expense/services/expense-snapshot-api.service.spec.ts

@@ -0,0 +1,52 @@
+import { TestBed } from '@angular/core/testing';
+import { HttpClientTestingModule, HttpTestingController } from '@angular/common/http/testing';
+import { ExpenseSnapshotApiService } from './expense-snapshot-api.service';
+import { ApiConfigService } from '../../../core/services/api-config.service';
+import { CreateExpenseSnapshotRequest } from '../models/expense-snapshot.model';
+
+describe('ExpenseSnapshotApiService', () => {
+  let service: ExpenseSnapshotApiService;
+  let httpMock: HttpTestingController;
+  const base = 'http://test/api/expense-snapshots';
+
+  beforeEach(() => {
+    TestBed.configureTestingModule({
+      imports: [HttpClientTestingModule],
+      providers: [
+        ExpenseSnapshotApiService,
+        { provide: ApiConfigService, useValue: { getApiUrl: () => base } },
+      ],
+    });
+    service = TestBed.inject(ExpenseSnapshotApiService);
+    httpMock = TestBed.inject(HttpTestingController);
+  });
+
+  afterEach(() => httpMock.verify());
+
+  it('getAll() GETs the collection endpoint', () => {
+    service.getAll().subscribe();
+    const req = httpMock.expectOne(base);
+    expect(req.request.method).toBe('GET');
+    req.flush([]);
+  });
+
+  it('create() POSTs the request body', () => {
+    const body: CreateExpenseSnapshotRequest = {
+      name: 'Rent', ministryId: 1, description: 'Office rent',
+      vendorName: 'Landlord X', checkNumber: null, notes: null,
+      lines: [{ categoryGroupId: 1, subCategoryId: 1, amount: 1200, functionalClass: null, description: null }],
+    };
+    service.create(body).subscribe();
+    const req = httpMock.expectOne(base);
+    expect(req.request.method).toBe('POST');
+    expect(req.request.body.name).toBe('Rent');
+    req.flush({ id: 7 });
+  });
+
+  it('delete() DELETEs by id', () => {
+    service.delete(9).subscribe();
+    const req = httpMock.expectOne(`${base}/9`);
+    expect(req.request.method).toBe('DELETE');
+    req.flush(null);
+  });
+});

APP/src/app/features/expense/services/expense-snapshot-api.service.ts

@@ -0,0 +1,30 @@
+import { Injectable } from '@angular/core';
+import { HttpClient } from '@angular/common/http';
+import { Observable } from 'rxjs';
+import { ApiConfigService } from '../../../core/services/api-config.service';
+import {
+  ExpenseSnapshotDto, CreateExpenseSnapshotRequest, UpdateExpenseSnapshotRequest,
+} from '../models/expense-snapshot.model';
+
+@Injectable({ providedIn: 'root' })
+export class ExpenseSnapshotApiService {
+  private readonly endpoint: string;
+  constructor(private http: HttpClient, apiConfig: ApiConfigService) {
+    this.endpoint = apiConfig.getApiUrl('expense-snapshots');
+  }
+  getAll(): Observable<ExpenseSnapshotDto[]> {
+    return this.http.get<ExpenseSnapshotDto[]>(this.endpoint);
+  }
+  getById(id: number): Observable<ExpenseSnapshotDto> {
+    return this.http.get<ExpenseSnapshotDto>(`${this.endpoint}/${id}`);
+  }
+  create(r: CreateExpenseSnapshotRequest): Observable<{ id: number }> {
+    return this.http.post<{ id: number }>(this.endpoint, r);
+  }
+  update(id: number, r: UpdateExpenseSnapshotRequest): Observable<void> {
+    return this.http.put<void>(`${this.endpoint}/${id}`, r);
+  }
+  delete(id: number): Observable<void> {
+    return this.http.delete<void>(`${this.endpoint}/${id}`);
+  }
+}

APP/src/app/features/finance-report/pages/form1099-report-page/form1099-report-page.component.html

@@ -0,0 +1,119 @@
+<div class="page">
+  <ng-template appPageHeaderActions>
+    <button kendoButton themeColor="primary" (click)="exportCsv()">
+      Export filing CSV / 匯出申報資料
+    </button>
+  </ng-template>
+
+  <!-- Year selector -->
+  <div class="flex flex-wrap items-end gap-3 mb-4">
+    <label class="flex flex-col gap-1">
+      <span>Tax Year / 稅務年度</span>
+      <kendo-dropdownlist [data]="years" [(ngModel)]="taxYear" [style.width.px]="140"></kendo-dropdownlist>
+    </label>
+    <button kendoButton themeColor="primary" (click)="load()">Load / 載入</button>
+  </div>
+
+  <!-- Summary chips -->
+  <div *ngIf="summary" class="flex flex-wrap gap-3 mb-4">
+    <div class="summary-chip">
+      <div class="summary-label">Total Reportable / 應申報總額</div>
+      <div class="summary-value">{{ summary.totalReportable | currency }}</div>
+    </div>
+    <div class="summary-chip">
+      <div class="summary-label">Recipients ≥ $600 / 達門檻收款人</div>
+      <div class="summary-value">{{ summary.recipientsAtThreshold }}</div>
+    </div>
+    <div class="summary-chip" [class.summary-chip-flag]="summary.recipientsMissingW9 > 0">
+      <div class="summary-label">Missing W-9 / 缺少 W-9</div>
+      <div class="summary-value">{{ summary.recipientsMissingW9 }}</div>
+    </div>
+  </div>
+
+  <div class="hint-text-sm">Click a name for payment detail · right-click a row for Copy B / 點選名稱檢視明細 · 右鍵下載 Copy B</div>
+
+  <!-- Desktop grid -->
+  <div class="hidden md:block">
+    <kendo-grid class="clickable-rows" [data]="summary?.rows ?? []" [loading]="loading"
+      (cellClick)="onCellClick($event)">
+      <kendo-grid-column field="legalName" title="Legal Name / 法定名稱">
+        <ng-template kendoGridCellTemplate let-r>
+          <span class="legal-name">{{ r.legalName }}</span>
+        </ng-template>
+      </kendo-grid-column>
+      <kendo-grid-column title="TIN" [width]="120">
+        <ng-template kendoGridCellTemplate let-r>{{ r.tinLast4 ? '***-**-' + r.tinLast4 : '—' }}</ng-template>
+      </kendo-grid-column>
+      <kendo-grid-column field="w9Status" title="W-9" [width]="130">
+        <ng-template kendoGridCellTemplate let-r>
+          <span class="badge" [ngClass]="r.w9Missing ? 'badge-missing' : 'badge-' + r.w9Status.toLowerCase()">
+            {{ r.w9Status }}
+          </span>
+        </ng-template>
+      </kendo-grid-column>
+      <kendo-grid-column field="necTotal" title="NEC / 非雇員報酬" format="{0:c2}" [width]="150"></kendo-grid-column>
+      <kendo-grid-column field="rentsTotal" title="Rents / 租金" format="{0:c2}" [width]="140"></kendo-grid-column>
+      <kendo-grid-column field="grandTotal" title="Total / 總計" format="{0:c2}" [width]="150"></kendo-grid-column>
+      <kendo-grid-column title="Threshold / 門檻" [width]="130">
+        <ng-template kendoGridCellTemplate let-r>
+          <span *ngIf="r.meetsThreshold" class="badge badge-threshold">≥ $600</span>
+          <span *ngIf="!r.meetsThreshold">—</span>
+        </ng-template>
+      </kendo-grid-column>
+    </kendo-grid>
+    <kendo-contextmenu #rowMenu [items]="rowMenuItems" (select)="onRowMenuSelect($event)"></kendo-contextmenu>
+  </div>
+
+  <!-- Mobile cards -->
+  <div class="md:hidden flex flex-col gap-3">
+    <div *ngFor="let r of summary?.rows ?? []" class="rounded border p-3" (click)="openDetail(r)">
+      <div class="flex justify-between items-start gap-2">
+        <div class="font-semibold">{{ r.legalName }}</div>
+        <span class="badge" [ngClass]="r.w9Missing ? 'badge-missing' : 'badge-' + r.w9Status.toLowerCase()">
+          {{ r.w9Status }}
+        </span>
+      </div>
+      <div class="text-sm flex justify-between"><span>TIN</span><span>{{ r.tinLast4 ? '***-**-' + r.tinLast4 : '—' }}</span></div>
+      <div class="text-sm flex justify-between"><span>NEC / 非雇員報酬</span><span>{{ r.necTotal | currency }}</span></div>
+      <div class="text-sm flex justify-between"><span>Rents / 租金</span><span>{{ r.rentsTotal | currency }}</span></div>
+      <div class="text-sm flex justify-between font-semibold"><span>Total / 總計</span><span>{{ r.grandTotal | currency }}</span></div>
+      <div class="text-sm flex justify-between">
+        <span>Threshold / 門檻</span>
+        <span><span *ngIf="r.meetsThreshold" class="badge badge-threshold">≥ $600</span><span *ngIf="!r.meetsThreshold">—</span></span>
+      </div>
+    </div>
+  </div>
+
+  <!-- Recipient detail dialog -->
+  <kendo-dialog *ngIf="detail || detailLoading"
+    [title]="'Recipient Detail / 收款人明細'"
+    (close)="closeDetail()"
+    [width]="760" [maxWidth]="'95vw'">
+
+    <div *ngIf="detailLoading" class="p-3">Loading… / 載入中…</div>
+
+    <ng-container *ngIf="detail">
+      <div class="detail-header">
+        <div class="detail-name">{{ detail.legalName }}</div>
+        <div class="detail-meta">
+          <span>TIN {{ detail.tinLast4 ? '***-**-' + detail.tinLast4 : '—' }}</span>
+          <span class="badge" [ngClass]="'badge-' + detail.w9Status.toLowerCase()">{{ detail.w9Status }}</span>
+          <span>Year / 年度 {{ detail.taxYear }}</span>
+        </div>
+      </div>
+
+      <kendo-grid [data]="detail.payments">
+        <kendo-grid-column field="paidDate" title="Date / 日期" [width]="120"></kendo-grid-column>
+        <kendo-grid-column field="description" title="Description / 說明"></kendo-grid-column>
+        <kendo-grid-column field="categoryName" title="Category / 類別" [width]="170"></kendo-grid-column>
+        <kendo-grid-column field="boxCode" title="Box" [width]="90"></kendo-grid-column>
+        <kendo-grid-column field="amount" title="Amount / 金額" format="{0:c2}" [width]="140"></kendo-grid-column>
+      </kendo-grid>
+    </ng-container>
+
+    <kendo-dialog-actions>
+      <button kendoButton (click)="closeDetail()">Close / 關閉</button>
+    </kendo-dialog-actions>
+  </kendo-dialog>
+
+</div>

APP/src/app/features/finance-report/pages/form1099-report-page/form1099-report-page.component.scss

@@ -0,0 +1,100 @@
+.hint-text-sm {
+  margin-bottom: 0.5rem;
+  font-size: 0.8rem;
+  color: #999;
+}
+
+.legal-name {
+  font-weight: 600;
+}
+
+// Grid rows are clickable to open the recipient detail.
+.clickable-rows ::ng-deep .k-grid-content tr {
+  cursor: pointer;
+}
+
+// Summary chips.
+.summary-chip {
+  flex: 1 1 200px;
+  min-width: 180px;
+  padding: 0.75rem 1rem;
+  border: 1px solid #e5e7eb;
+  border-radius: 0.5rem;
+  background-color: #f9fafb;
+}
+
+.summary-label {
+  font-size: 0.75rem;
+  color: #6b7280;
+}
+
+.summary-value {
+  font-size: 1.5rem;
+  font-weight: 700;
+  color: #111827;
+}
+
+// Missing-W-9 chip is a governance flag — make it stand out.
+.summary-chip-flag {
+  border-color: #fca5a5;
+  background-color: #fef2f2;
+
+  .summary-value {
+    color: #991b1b;
+  }
+}
+
+// Recipient detail header.
+.detail-header {
+  margin-bottom: 0.75rem;
+}
+
+.detail-name {
+  font-size: 1.1rem;
+  font-weight: 700;
+}
+
+.detail-meta {
+  display: flex;
+  flex-wrap: wrap;
+  align-items: center;
+  gap: 0.75rem;
+  margin-top: 0.25rem;
+  font-size: 0.85rem;
+  color: #555;
+}
+
+// Status / threshold badges.
+.badge {
+  display: inline-block;
+  padding: 0.1rem 0.5rem;
+  border-radius: 9999px;
+  font-size: 0.75rem;
+  font-weight: 600;
+  line-height: 1.2;
+}
+
+.badge-onfile {
+  background-color: #dcfce7;
+  color: #166534;
+}
+
+.badge-requested {
+  background-color: #fef9c3;
+  color: #854d0e;
+}
+
+.badge-missing {
+  background-color: #fee2e2;
+  color: #991b1b;
+}
+
+.badge-expired {
+  background-color: #fed7aa;
+  color: #9a3412;
+}
+
+.badge-threshold {
+  background-color: #dbeafe;
+  color: #1e40af;
+}

APP/src/app/features/finance-report/pages/form1099-report-page/form1099-report-page.component.ts

@@ -0,0 +1,122 @@
+import { Component, OnInit, ViewChild } from '@angular/core';
+import { CommonModule } from '@angular/common';
+import { FormsModule } from '@angular/forms';
+import { GridModule, CellClickEvent } from '@progress/kendo-angular-grid';
+import { ButtonsModule } from '@progress/kendo-angular-buttons';
+import { DialogsModule } from '@progress/kendo-angular-dialog';
+import { DropDownsModule } from '@progress/kendo-angular-dropdowns';
+import { ContextMenuModule, ContextMenuComponent, ContextMenuSelectEvent } from '@progress/kendo-angular-menu';
+import { Form1099ReportApiService } from '../../../payee1099/services/form1099-report-api.service';
+import {
+  Form1099Summary, Form1099RecipientRow, Form1099RecipientDetail,
+} from '../../../payee1099/models/payee1099.model';
+import { PageHeaderActionsDirective } from '../../../../shared/directives/page-header-actions.directive';
+
+@Component({
+  selector: 'app-form1099-report-page',
+  standalone: true,
+  imports: [
+    CommonModule, FormsModule, GridModule, ButtonsModule, DialogsModule,
+    DropDownsModule, ContextMenuModule, PageHeaderActionsDirective,
+  ],
+  templateUrl: './form1099-report-page.component.html',
+  styleUrls: ['./form1099-report-page.component.scss'],
+})
+export class Form1099ReportPageComponent implements OnInit {
+  /** Recent years offered in the selector: current year and the prior four. */
+  readonly years: number[] = [];
+  taxYear: number = new Date().getFullYear();
+
+  summary: Form1099Summary | null = null;
+  loading = false;
+
+  // Per-row "Copy B" action, surfaced through a right-click context menu (matches
+  // the recipients page convention of putting row actions in a context menu).
+  @ViewChild('rowMenu') rowMenu!: ContextMenuComponent;
+  rowMenuItems: { text: string }[] = [];
+  private contextRow: Form1099RecipientRow | null = null;
+
+  detail: Form1099RecipientDetail | null = null;
+  detailLoading = false;
+
+  constructor(private api: Form1099ReportApiService) {
+    const currentYear = new Date().getFullYear();
+    for (let offset = 0; offset < 5; offset++) {
+      this.years.push(currentYear - offset);
+    }
+  }
+
+  ngOnInit(): void {
+    this.load();
+  }
+
+  load(): void {
+    this.loading = true;
+    this.api.getSummary(this.taxYear).subscribe({
+      next: (summary) => {
+        this.summary = summary;
+        this.loading = false;
+      },
+      error: () => { this.loading = false; },
+    });
+  }
+
+  // ── Row interaction: primary click opens the detail; right-click shows actions ──
+  onCellClick(event: CellClickEvent): void {
+    if (event.type === 'contextmenu') {
+      event.originalEvent.preventDefault();
+      this.contextRow = event.dataItem;
+      this.rowMenuItems = [{ text: 'Copy B PDF' }];
+      this.rowMenu.show({ left: event.originalEvent.pageX, top: event.originalEvent.pageY });
+    } else {
+      this.openDetail(event.dataItem);
+    }
+  }
+
+  onRowMenuSelect(event: ContextMenuSelectEvent): void {
+    if (!this.contextRow) return;
+    if (event.item.text === 'Copy B PDF') this.copyB(this.contextRow);
+  }
+
+  openDetail(row: Form1099RecipientRow): void {
+    this.detail = null;
+    this.detailLoading = true;
+    this.api.getRecipient(row.payeeId, this.taxYear).subscribe({
+      next: (detail) => {
+        this.detail = detail;
+        this.detailLoading = false;
+      },
+      error: () => { this.detailLoading = false; },
+    });
+  }
+
+  closeDetail(): void {
+    this.detail = null;
+    this.detailLoading = false;
+  }
+
+  // ── Downloads: fetched as blobs so the auth interceptor attaches the token ──────
+  exportCsv(): void {
+    this.api.downloadCsv(this.taxYear).subscribe((blob) => {
+      this.saveBlob(blob, `1099-filing-${this.taxYear}.csv`);
+    });
+  }
+
+  copyB(row: Form1099RecipientRow): void {
+    this.api.downloadCopyB(row.payeeId, this.taxYear).subscribe((blob) => {
+      this.saveBlob(blob, `1099-NEC-${row.payeeId}-${this.taxYear}.pdf`);
+    });
+  }
+
+  /** Trigger a browser save of a downloaded blob via a temporary anchor. */
+  private saveBlob(blob: Blob, fileName: string): void {
+    const url = URL.createObjectURL(blob);
+    const anchor = document.createElement('a');
+    anchor.href = url;
+    anchor.download = fileName;
+    document.body.appendChild(anchor);
+    anchor.click();
+    document.body.removeChild(anchor);
+    setTimeout(() => URL.revokeObjectURL(url), 60_000);
+  }
+}

APP/src/app/features/payee1099/models/payee1099.model.ts

@@ -0,0 +1,43 @@
+export interface Payee1099ListItem {
+  id: number; legalName: string; displayName?: string;
+  memberId?: number; memberName?: string; taxClassification: string;
+  is1099Tracked: boolean; tinType?: string; tinLast4?: string;
+  w9Status: string; isActive: boolean;
+}
+
+export interface Payee1099 extends Payee1099ListItem {
+  addressLine1?: string; addressLine2?: string; city?: string; state?: string; zip?: string;
+  email?: string; phone?: string; w9ReceivedDate?: string; hasW9Document: boolean; notes?: string;
+}
+
+export interface SavePayee1099Request {
+  legalName: string; displayName?: string; memberId?: number | null;
+  taxClassification: string; is1099Tracked: boolean;
+  tinType?: string; tin?: string | null;
+  addressLine1?: string; addressLine2?: string; city?: string; state?: string; zip?: string;
+  email?: string; phone?: string; w9Status: string; w9ReceivedDate?: string | null;
+  isActive: boolean; notes?: string;
+}
+
+export interface Form1099Box {
+  id: number; boxCode: string; name_en: string; name_zh?: string; formType: string; sortOrder: number;
+}
+
+export interface Form1099RecipientRow {
+  payeeId: number; legalName: string; tinLast4?: string; w9Status: string;
+  necTotal: number; rentsTotal: number; grandTotal: number; meetsThreshold: boolean; w9Missing: boolean;
+}
+
+export interface Form1099Summary {
+  taxYear: number; rows: Form1099RecipientRow[];
+  totalReportable: number; recipientsAtThreshold: number; recipientsMissingW9: number;
+}
+
+export interface Form1099Payment {
+  paidDate: string; description: string; categoryName: string; boxCode: string; amount: number;
+}
+
+export interface Form1099RecipientDetail {
+  payeeId: number; legalName: string; tinLast4?: string; w9Status: string;
+  taxYear: number; payments: Form1099Payment[];
+}

APP/src/app/features/payee1099/pages/payee-1099-page/payee-1099-page.component.html

@@ -0,0 +1,183 @@
+<div class="page">
+  <ng-template appPageHeaderActions>
+    <label class="inactive-toggle">
+      <input type="checkbox" [(ngModel)]="includeInactive" (change)="load()" /> Show inactive / 顯示停用
+    </label>
+    <button kendoButton themeColor="primary"
+      *appHasPermission="{ module: 'Form1099', action: 'write' }"
+      (click)="openNew()">+ New Recipient / 新增收款人</button>
+  </ng-template>
+
+  <div class="hint-text-sm">Click a name to edit · right-click a row for actions / 點選名稱編輯 · 右鍵顯示動作</div>
+
+  <!-- Desktop grid -->
+  <div class="hidden md:block">
+    <kendo-grid class="clickable-rows" [data]="recipients" [loading]="loading"
+      (cellClick)="onCellClick($event)">
+      <kendo-grid-column field="legalName" title="Legal Name / 法定名稱">
+        <ng-template kendoGridCellTemplate let-r>
+          <span class="legal-name">{{ r.legalName }}</span>
+          <span *ngIf="r.displayName" class="display-name"> ({{ r.displayName }})</span>
+        </ng-template>
+      </kendo-grid-column>
+      <kendo-grid-column field="memberName" title="Member / 會友">
+        <ng-template kendoGridCellTemplate let-r>{{ r.memberName || '—' }}</ng-template>
+      </kendo-grid-column>
+      <kendo-grid-column field="taxClassification" title="Tax Class / 稅務分類" [width]="150"></kendo-grid-column>
+      <kendo-grid-column title="TIN" [width]="120">
+        <ng-template kendoGridCellTemplate let-r>{{ r.tinLast4 ? '***-**-' + r.tinLast4 : '—' }}</ng-template>
+      </kendo-grid-column>
+      <kendo-grid-column field="w9Status" title="W-9" [width]="120">
+        <ng-template kendoGridCellTemplate let-r>
+          <span class="badge" [ngClass]="'badge-' + r.w9Status.toLowerCase()">{{ r.w9Status }}</span>
+        </ng-template>
+      </kendo-grid-column>
+      <kendo-grid-column field="is1099Tracked" title="1099 Tracked" [width]="120">
+        <ng-template kendoGridCellTemplate let-r>{{ r.is1099Tracked ? 'Yes' : 'No' }}</ng-template>
+      </kendo-grid-column>
+      <kendo-grid-column field="isActive" title="Active" [width]="90">
+        <ng-template kendoGridCellTemplate let-r>{{ r.isActive ? 'Yes' : 'No' }}</ng-template>
+      </kendo-grid-column>
+    </kendo-grid>
+    <kendo-contextmenu #rowMenu [items]="rowMenuItems" (select)="onRowMenuSelect($event)"></kendo-contextmenu>
+  </div>
+
+  <!-- Mobile cards -->
+  <div class="md:hidden flex flex-col gap-3">
+    <div *ngFor="let r of recipients" class="rounded border p-3" (click)="openEdit(r)">
+      <div class="flex justify-between items-start gap-2">
+        <div class="font-semibold">{{ r.legalName }}</div>
+        <span class="badge" [ngClass]="'badge-' + r.w9Status.toLowerCase()">{{ r.w9Status }}</span>
+      </div>
+      <div *ngIf="r.displayName" class="text-sm text-gray-500">{{ r.displayName }}</div>
+      <div class="text-sm flex justify-between"><span>Member / 會友</span><span>{{ r.memberName || '—' }}</span></div>
+      <div class="text-sm flex justify-between"><span>Tax Class</span><span>{{ r.taxClassification }}</span></div>
+      <div class="text-sm flex justify-between"><span>TIN</span><span>{{ r.tinLast4 ? '***-**-' + r.tinLast4 : '—' }}</span></div>
+      <div class="text-sm flex justify-between"><span>1099 Tracked</span><span>{{ r.is1099Tracked ? 'Yes' : 'No' }}</span></div>
+      <div class="text-sm flex justify-between"><span>Active</span><span>{{ r.isActive ? 'Yes' : 'No' }}</span></div>
+    </div>
+  </div>
+
+  <!-- New / Edit dialog -->
+  <kendo-dialog *ngIf="dialogOpen"
+    [title]="editingId != null ? 'Edit Recipient / 編輯收款人' : 'New Recipient / 新增收款人'"
+    (close)="dialogOpen = false"
+    [width]="720" [maxWidth]="'95vw'">
+    <div class="grid grid-cols-1 md:grid-cols-2 gap-x-4 gap-y-3">
+
+      <label class="flex flex-col gap-1">
+        Legal Name / 法定名稱 *
+        <kendo-textbox [(ngModel)]="form.legalName"></kendo-textbox>
+      </label>
+      <label class="flex flex-col gap-1">
+        Display Name / 顯示名稱
+        <kendo-textbox [(ngModel)]="form.displayName"></kendo-textbox>
+      </label>
+
+      <label class="flex flex-col gap-1 md:col-span-2">
+        Linked Member / 連結會友
+        <kendo-dropdownlist
+          [data]="memberResults"
+          textField="displayName" valueField="id" [valuePrimitive]="true"
+          [filterable]="true" (filterChange)="onMemberFilter($event)"
+          [defaultItem]="{ id: null, displayName: '(None / 無)' }"
+          [(ngModel)]="form.memberId">
+        </kendo-dropdownlist>
+      </label>
+
+      <label class="flex flex-col gap-1">
+        Tax Classification / 稅務分類
+        <kendo-dropdownlist [data]="taxClassifications" [(ngModel)]="form.taxClassification"
+          (valueChange)="onTaxClassificationChange($event)"></kendo-dropdownlist>
+      </label>
+      <label class="flex items-center gap-2 md:mt-6">
+        <kendo-switch [(ngModel)]="form.is1099Tracked" (valueChange)="onTrackedToggle()"></kendo-switch>
+        <span>1099 Tracked / 列入 1099</span>
+      </label>
+
+      <label class="flex flex-col gap-1">
+        TIN Type / 稅號類型
+        <kendo-dropdownlist [data]="tinTypes" [(ngModel)]="form.tinType"></kendo-dropdownlist>
+      </label>
+      <label class="flex flex-col gap-1">
+        TIN / 稅號
+        <kendo-textbox [(ngModel)]="form.tin"
+          [placeholder]="editingId != null && editingTinLast4 ? '***-**-' + editingTinLast4 : ''"></kendo-textbox>
+        <span *ngIf="editingId != null" class="hint-text-sm">Leave blank to keep the existing TIN / 留空則保留現有稅號</span>
+        <div *ngIf="editingId != null" class="flex flex-col gap-1">
+          <button kendoButton type="button" fillMode="link" class="self-start"
+            *appHasPermission="{ module: 'Form1099', action: 'write' }"
+            (click)="revealTin()">Reveal full TIN / 顯示完整 TIN</button>
+          <span *ngIf="revealedTin" class="font-mono">{{ revealedTin }}</span>
+        </div>
+      </label>
+
+      <label class="flex flex-col gap-1 md:col-span-2">
+        Address Line 1 / 地址 1
+        <kendo-textbox [(ngModel)]="form.addressLine1"></kendo-textbox>
+      </label>
+      <label class="flex flex-col gap-1 md:col-span-2">
+        Address Line 2 / 地址 2
+        <kendo-textbox [(ngModel)]="form.addressLine2"></kendo-textbox>
+      </label>
+      <label class="flex flex-col gap-1">
+        City / 城市
+        <kendo-textbox [(ngModel)]="form.city"></kendo-textbox>
+      </label>
+      <div class="grid grid-cols-2 gap-x-4">
+        <label class="flex flex-col gap-1">
+          State / 州
+          <kendo-textbox [(ngModel)]="form.state"></kendo-textbox>
+        </label>
+        <label class="flex flex-col gap-1">
+          Zip / 郵遞區號
+          <kendo-textbox [(ngModel)]="form.zip"></kendo-textbox>
+        </label>
+      </div>
+
+      <label class="flex flex-col gap-1">
+        Email / 電郵
+        <kendo-textbox [(ngModel)]="form.email"></kendo-textbox>
+      </label>
+      <label class="flex flex-col gap-1">
+        Phone / 電話
+        <kendo-textbox [(ngModel)]="form.phone"></kendo-textbox>
+      </label>
+
+      <label class="flex flex-col gap-1">
+        W-9 Status / W-9 狀態
+        <kendo-dropdownlist [data]="w9Statuses" [(ngModel)]="form.w9Status"></kendo-dropdownlist>
+      </label>
+      <label class="flex flex-col gap-1">
+        W-9 Received / W-9 收到日期
+        <kendo-datepicker [(value)]="form.w9ReceivedDate"></kendo-datepicker>
+      </label>
+
+      <!-- W-9 document upload/view: edit mode only (a new record is saved first, then re-opened to attach). -->
+      <div *ngIf="editingId != null" class="flex flex-col gap-1 md:col-span-2">
+        <span>W-9 Document / W-9 文件</span>
+        <input type="file" accept="image/jpeg,image/png,image/webp,application/pdf"
+          *appHasPermission="{ module: 'Form1099', action: 'write' }"
+          (change)="onW9FileSelected($event)" />
+        <span class="hint-text-sm">Upload W-9 / 上傳 W-9</span>
+        <button *ngIf="editingHasW9" kendoButton type="button" fillMode="link" class="self-start"
+          (click)="viewW9()">View W-9 / 檢視 W-9</button>
+      </div>
+
+      <label class="flex flex-col gap-1 md:col-span-2">
+        Notes / 備註
+        <kendo-textarea [(ngModel)]="form.notes" [rows]="3"></kendo-textarea>
+      </label>
+
+      <label *ngIf="editingId != null" class="flex items-center gap-2 md:col-span-2">
+        <input type="checkbox" [(ngModel)]="form.isActive" /> Active / 啟用
+      </label>
+
+    </div>
+    <kendo-dialog-actions>
+      <button kendoButton (click)="dialogOpen = false">Cancel / 取消</button>
+      <button kendoButton themeColor="primary" [disabled]="!form.legalName" (click)="save()">Save / 儲存</button>
+    </kendo-dialog-actions>
+  </kendo-dialog>
+
+</div>

APP/src/app/features/payee1099/pages/payee-1099-page/payee-1099-page.component.scss

@@ -0,0 +1,55 @@
+.hint-text-sm {
+  margin-bottom: 0.5rem;
+  font-size: 0.8rem;
+  color: #999;
+}
+
+.inactive-toggle {
+  display: inline-flex;
+  align-items: center;
+  gap: 0.25rem;
+  font-size: 0.85rem;
+}
+
+.legal-name {
+  font-weight: 600;
+}
+
+.display-name {
+  color: #777;
+}
+
+// Grid rows are clickable to open the editor.
+.clickable-rows ::ng-deep .k-grid-content tr {
+  cursor: pointer;
+}
+
+// W-9 status badges.
+.badge {
+  display: inline-block;
+  padding: 0.1rem 0.5rem;
+  border-radius: 9999px;
+  font-size: 0.75rem;
+  font-weight: 600;
+  line-height: 1.2;
+}
+
+.badge-onfile {
+  background-color: #dcfce7;
+  color: #166534;
+}
+
+.badge-requested {
+  background-color: #fef9c3;
+  color: #854d0e;
+}
+
+.badge-missing {
+  background-color: #fee2e2;
+  color: #991b1b;
+}
+
+.badge-expired {
+  background-color: #fed7aa;
+  color: #9a3412;
+}

APP/src/app/features/payee1099/pages/payee-1099-page/payee-1099-page.component.ts

@@ -0,0 +1,288 @@
+import { Component, OnInit, ViewChild } from '@angular/core';
+import { CommonModule } from '@angular/common';
+import { FormsModule } from '@angular/forms';
+import { GridModule, CellClickEvent } from '@progress/kendo-angular-grid';
+import { ButtonsModule } from '@progress/kendo-angular-buttons';
+import { DialogsModule } from '@progress/kendo-angular-dialog';
+import { InputsModule } from '@progress/kendo-angular-inputs';
+import { DropDownsModule } from '@progress/kendo-angular-dropdowns';
+import { DateInputsModule } from '@progress/kendo-angular-dateinputs';
+import { ContextMenuModule, ContextMenuComponent, ContextMenuSelectEvent } from '@progress/kendo-angular-menu';
+import { Payee1099ApiService } from '../../services/payee1099-api.service';
+import { Payee1099ListItem, Payee1099, SavePayee1099Request } from '../../models/payee1099.model';
+import { MemberApiService } from '../../../members/services/member-api.service';
+import { MemberListItemDto, memberDisplayName } from '../../../members/models/member.model';
+import { PageHeaderActionsDirective } from '../../../../shared/directives/page-header-actions.directive';
+import { HasPermissionDirective } from '../../../../core/directives/has-permission.directive';
+
+/** Flattened member item with a single displayName field for the picker. */
+interface MemberOption { id: number; displayName: string; }
+
+/** Editable form model for the New/Edit dialog. */
+interface Payee1099Form {
+  legalName: string;
+  displayName: string;
+  memberId: number | null;
+  taxClassification: string;
+  is1099Tracked: boolean;
+  tinType: string;
+  tin: string;
+  addressLine1: string;
+  addressLine2: string;
+  city: string;
+  state: string;
+  zip: string;
+  email: string;
+  phone: string;
+  w9Status: string;
+  w9ReceivedDate: Date | null;
+  isActive: boolean;
+  notes: string;
+}
+
+@Component({
+  selector: 'app-payee-1099-page',
+  standalone: true,
+  imports: [
+    CommonModule, FormsModule, GridModule, ButtonsModule, DialogsModule,
+    InputsModule, DropDownsModule, DateInputsModule, ContextMenuModule,
+    PageHeaderActionsDirective, HasPermissionDirective,
+  ],
+  templateUrl: './payee-1099-page.component.html',
+  styleUrls: ['./payee-1099-page.component.scss'],
+})
+export class Payee1099PageComponent implements OnInit {
+  recipients: Payee1099ListItem[] = [];
+  loading = false;
+  includeInactive = false;
+
+  readonly taxClassifications = ['Individual', 'SoleProprietor', 'Partnership', 'CCorp', 'SCorp', 'LLC', 'Other'];
+  readonly tinTypes = ['SSN', 'EIN'];
+  readonly w9Statuses = ['Missing', 'Requested', 'OnFile', 'Expired'];
+
+  /** Member picker options, filled on demand from the members search. */
+  memberResults: MemberOption[] = [];
+
+  @ViewChild('rowMenu') rowMenu!: ContextMenuComponent;
+  rowMenuItems: { text: string }[] = [];
+  private contextRow: Payee1099ListItem | null = null;
+
+  dialogOpen = false;
+  editingId: number | null = null;
+  /** Last-4 of the existing TIN (edit mode), so the TIN box can show a masked placeholder. */
+  editingTinLast4: string | null = null;
+  /** True when the record being edited already has a W-9 document attached. */
+  editingHasW9 = false;
+  /** Full TIN revealed on demand (write-gated); shown read-only, never logged or persisted. */
+  revealedTin: string | null = null;
+  /** Whether the user has manually toggled "1099 Tracked" in this dialog session (suppresses the classification default). */
+  private trackedTouched = false;
+  form: Payee1099Form = this.blankForm();
+
+  constructor(
+    private api: Payee1099ApiService,
+    private memberApi: MemberApiService,
+  ) {}
+
+  ngOnInit(): void {
+    this.load();
+  }
+
+  load(): void {
+    this.loading = true;
+    this.api.getAll(this.includeInactive).subscribe({
+      next: (rows) => {
+        this.recipients = rows;
+        this.loading = false;
+      },
+      error: () => { this.loading = false; },
+    });
+  }
+
+  private blankForm(): Payee1099Form {
+    return {
+      legalName: '', displayName: '', memberId: null,
+      taxClassification: 'Individual', is1099Tracked: true,
+      tinType: 'SSN', tin: '',
+      addressLine1: '', addressLine2: '', city: '', state: '', zip: '',
+      email: '', phone: '',
+      w9Status: 'Missing', w9ReceivedDate: null,
+      isActive: true, notes: '',
+    };
+  }
+
+  // ── Member picker (server-side search, same source as the expense form) ──────
+  onMemberFilter(term: string): void {
+    if (!term || term.length < 1) { this.memberResults = []; return; }
+    this.memberApi.getPaged({ search: term, pageSize: 10 }).subscribe((result) => {
+      this.memberResults = result.items.map((member: MemberListItemDto) => ({
+        id: member.id,
+        displayName: memberDisplayName(member),
+      }));
+    });
+  }
+
+  // ── Row interaction: primary click opens the editor; right-click shows actions ──
+  onCellClick(event: CellClickEvent): void {
+    if (event.type === 'contextmenu') {
+      event.originalEvent.preventDefault();
+      this.contextRow = event.dataItem;
+      this.rowMenuItems = this.buildMenuItems(event.dataItem.isActive);
+      this.rowMenu.show({ left: event.originalEvent.pageX, top: event.originalEvent.pageY });
+    } else {
+      this.openEdit(event.dataItem);
+    }
+  }
+
+  onRowMenuSelect(event: ContextMenuSelectEvent): void {
+    if (!this.contextRow) return;
+    if (event.item.text === 'Edit') this.openEdit(this.contextRow);
+    else if (event.item.text === 'Deactivate') this.deactivate(this.contextRow);
+  }
+
+  private buildMenuItems(isActive: boolean): { text: string }[] {
+    const items: { text: string }[] = [{ text: 'Edit' }];
+    if (isActive) items.push({ text: 'Deactivate' });
+    return items;
+  }
+
+  // ── Dialog open ──────────────────────────────────────────────────────────────
+  openNew(): void {
+    this.editingId = null;
+    this.editingTinLast4 = null;
+    this.editingHasW9 = false;
+    this.revealedTin = null;
+    this.trackedTouched = false;
+    this.form = this.blankForm();
+    this.dialogOpen = true;
+  }
+
+  openEdit(row: Payee1099ListItem): void {
+    this.editingId = row.id;
+    this.editingHasW9 = false;
+    this.revealedTin = null;
+    this.trackedTouched = false;
+    this.dialogOpen = true;
+    // Load the full record so the dialog can prefill the address/contact/notes fields.
+    this.api.getById(row.id).subscribe((payee: Payee1099) => {
+      this.editingTinLast4 = payee.tinLast4 ?? null;
+      this.editingHasW9 = payee.hasW9Document;
+      this.form = {
+        legalName: payee.legalName,
+        displayName: payee.displayName ?? '',
+        memberId: payee.memberId ?? null,
+        taxClassification: payee.taxClassification,
+        is1099Tracked: payee.is1099Tracked,
+        tinType: payee.tinType ?? 'SSN',
+        tin: '',
+        addressLine1: payee.addressLine1 ?? '',
+        addressLine2: payee.addressLine2 ?? '',
+        city: payee.city ?? '',
+        state: payee.state ?? '',
+        zip: payee.zip ?? '',
+        email: payee.email ?? '',
+        phone: payee.phone ?? '',
+        w9Status: payee.w9Status,
+        w9ReceivedDate: this.parseDateOnly(payee.w9ReceivedDate),
+        isActive: payee.isActive,
+        notes: payee.notes ?? '',
+      };
+      // Seed the picker with the linked member so its name shows even before a search.
+      if (payee.memberId != null && payee.memberName) {
+        this.memberResults = [{ id: payee.memberId, displayName: payee.memberName }];
+      }
+    });
+  }
+
+  // ── Save ─────────────────────────────────────────────────────────────────────
+  save(): void {
+    if (!this.form.legalName.trim()) return;
+    const typedTin = this.form.tin.trim();
+    const request: SavePayee1099Request = {
+      legalName: this.form.legalName.trim(),
+      displayName: this.form.displayName.trim() || undefined,
+      memberId: this.form.memberId ?? null,
+      taxClassification: this.form.taxClassification,
+      is1099Tracked: this.form.is1099Tracked,
+      tinType: this.form.tinType,
+      // Send the typed TIN when present. On edit a blank leaves the stored value
+      // unchanged (null = no change); on new a blank simply means no TIN yet.
+      tin: typedTin || null,
+      addressLine1: this.form.addressLine1.trim() || undefined,
+      addressLine2: this.form.addressLine2.trim() || undefined,
+      city: this.form.city.trim() || undefined,
+      state: this.form.state.trim() || undefined,
+      zip: this.form.zip.trim() || undefined,
+      email: this.form.email.trim() || undefined,
+      phone: this.form.phone.trim() || undefined,
+      w9Status: this.form.w9Status,
+      w9ReceivedDate: this.toDateOnly(this.form.w9ReceivedDate),
+      isActive: this.form.isActive,
+      notes: this.form.notes.trim() || undefined,
+    };
+    const done = () => { this.dialogOpen = false; this.load(); };
+    if (this.editingId == null) this.api.create(request).subscribe(done);
+    else this.api.update(this.editingId, request).subscribe(done);
+  }
+
+  deactivate(row: Payee1099ListItem): void {
+    if (!confirm(`Deactivate "${row.legalName}"?`)) return;
+    this.api.delete(row.id).subscribe(() => this.load());
+  }
+
+  // ── Tax classification drives the 1099-tracked default (spec §2.1/§2.3) ────────
+  // Corporations default to NOT tracked; everyone else defaults to tracked. Only applies
+  // to NEW records and only until the user manually flips the toggle (no override of an
+  // explicit choice or an existing saved value on edit).
+  onTaxClassificationChange(classification: string): void {
+    if (this.editingId != null || this.trackedTouched) return;
+    const isCorporation = classification === 'CCorp' || classification === 'SCorp';
+    this.form.is1099Tracked = !isCorporation;
+  }
+
+  onTrackedToggle(): void { this.trackedTouched = true; }
+
+  // ── W-9 document upload/view (edit mode only; a new record is saved first) ─────
+  onW9FileSelected(event: Event): void {
+    const input = event.target as HTMLInputElement;
+    const file = input.files?.[0] ?? null;
+    if (!file || this.editingId == null) return;
+    this.api.uploadW9(this.editingId, file).subscribe(() => {
+      this.editingHasW9 = true;
+      input.value = '';
+    });
+  }
+
+  /** Fetch the stored W-9 via HttpClient (auth interceptor attaches the JWT) and open it in a new tab. */
+  viewW9(): void {
+    if (this.editingId == null) return;
+    this.api.downloadW9(this.editingId).subscribe((blob) => {
+      const url = URL.createObjectURL(blob);
+      window.open(url, '_blank');
+      setTimeout(() => URL.revokeObjectURL(url), 60_000);
+    });
+  }
+
+  // ── Full TIN reveal (write-gated; acceptance criterion #11.4) ──────────────────
+  revealTin(): void {
+    if (this.editingId == null) return;
+    this.api.revealTin(this.editingId).subscribe((result) => {
+      this.revealedTin = result.tin;
+    });
+  }
+
+  // ── Date-only helpers: build/parse "yyyy-MM-dd" from LOCAL components ─────────
+  private parseDateOnly(value: string | undefined | null): Date | null {
+    if (!value) return null;
+    const [year, month, day] = value.split('-').map(Number);
+    return new Date(year, month - 1, day);
+  }
+
+  private toDateOnly(date: Date | null): string | null {
+    if (!date) return null;
+    const year = date.getFullYear();
+    const month = String(date.getMonth() + 1).padStart(2, '0');
+    const day = String(date.getDate()).padStart(2, '0');
+    return `${year}-${month}-${day}`;
+  }
+}

APP/src/app/features/payee1099/services/form1099-report-api.service.ts

@@ -0,0 +1,48 @@
+import { Injectable } from '@angular/core';
+import { HttpClient } from '@angular/common/http';
+import { Observable } from 'rxjs';
+import { ApiConfigService } from '../../../core/services/api-config.service';
+import {
+  Form1099Box, Form1099Summary, Form1099RecipientDetail,
+} from '../models/payee1099.model';
+
+@Injectable({ providedIn: 'root' })
+export class Form1099ReportApiService {
+  private readonly endpoint: string;
+
+  constructor(private http: HttpClient, apiConfig: ApiConfigService) {
+    this.endpoint = apiConfig.getApiUrl('form1099-report');
+  }
+
+  getBoxes(): Observable<Form1099Box[]> {
+    return this.http.get<Form1099Box[]>(`${this.endpoint}/boxes`);
+  }
+
+  getSummary(taxYear: number): Observable<Form1099Summary> {
+    return this.http.get<Form1099Summary>(`${this.endpoint}/summary`, {
+      params: { taxYear: String(taxYear) },
+    });
+  }
+
+  getRecipient(payeeId: number, taxYear: number): Observable<Form1099RecipientDetail> {
+    return this.http.get<Form1099RecipientDetail>(`${this.endpoint}/recipient/${payeeId}`, {
+      params: { taxYear: String(taxYear) },
+    });
+  }
+
+  // Authenticated blob downloads: routed through HttpClient so the auth
+  // interceptor attaches the bearer token (a raw window.open would 401).
+  downloadCsv(taxYear: number): Observable<Blob> {
+    return this.http.get(`${this.endpoint}/export-csv`, {
+      params: { taxYear: String(taxYear) },
+      responseType: 'blob',
+    });
+  }
+
+  downloadCopyB(payeeId: number, taxYear: number): Observable<Blob> {
+    return this.http.get(`${this.endpoint}/recipient/${payeeId}/copy-b`, {
+      params: { taxYear: String(taxYear) },
+      responseType: 'blob',
+    });
+  }
+}

APP/src/app/features/payee1099/services/payee1099-api.service.ts

@@ -0,0 +1,57 @@
+import { Injectable } from '@angular/core';
+import { HttpClient } from '@angular/common/http';
+import { Observable } from 'rxjs';
+import { ApiConfigService } from '../../../core/services/api-config.service';
+import {
+  Payee1099ListItem, Payee1099, SavePayee1099Request,
+} from '../models/payee1099.model';
+
+@Injectable({ providedIn: 'root' })
+export class Payee1099ApiService {
+  private readonly endpoint: string;
+
+  constructor(private http: HttpClient, apiConfig: ApiConfigService) {
+    this.endpoint = apiConfig.getApiUrl('payee-1099');
+  }
+
+  getAll(includeInactive = false): Observable<Payee1099ListItem[]> {
+    return this.http.get<Payee1099ListItem[]>(this.endpoint, {
+      params: { includeInactive: String(includeInactive) },
+    });
+  }
+
+  getById(id: number): Observable<Payee1099> {
+    return this.http.get<Payee1099>(`${this.endpoint}/${id}`);
+  }
+
+  create(req: SavePayee1099Request): Observable<{ id: number }> {
+    return this.http.post<{ id: number }>(this.endpoint, req);
+  }
+
+  update(id: number, req: SavePayee1099Request): Observable<void> {
+    return this.http.put<void>(`${this.endpoint}/${id}`, req);
+  }
+
+  delete(id: number): Observable<void> {
+    return this.http.delete<void>(`${this.endpoint}/${id}`);
+  }
+
+  revealTin(id: number): Observable<{ tin: string | null }> {
+    return this.http.get<{ tin: string | null }>(`${this.endpoint}/${id}/tin`);
+  }
+
+  uploadW9(id: number, file: File): Observable<void> {
+    const form = new FormData();
+    form.append('file', file);
+    return this.http.post<void>(`${this.endpoint}/${id}/w9`, form);
+  }
+
+  /**
+   * Fetches the stored W-9 as a Blob via HttpClient so the auth interceptor attaches
+   * the JWT. A plain window.open on the API URL would be an unauthenticated browser
+   * navigation and the API's permission gate would reject it.
+   */
+  downloadW9(id: number): Observable<Blob> {
+    return this.http.get(`${this.endpoint}/${id}/w9`, { responseType: 'blob' });
+  }
+}

APP/src/app/portals/user-portal/user-portal.component.ts

@@ -132,10 +132,16 @@ export class UserPortalComponent implements OnInit, OnDestroy {
           permission: { module: PermissionModules.Expenses, action: 'read' } },
         { text: 'Expense Categories', icon: categorizeIcon,      path: '/user-portal/finance/expense-categories',
           permission: { module: PermissionModules.ExpenseCategories, action: 'read' } },
+        { text: 'Expense Snapshots', icon: categorizeIcon,      path: '/user-portal/finance/expense-snapshots',
+          permission: { module: PermissionModules.Expenses, action: 'write' } },
         { text: 'Disbursements',      icon: banknoteOutlineIcon, path: '/user-portal/finance/disbursements',
           permission: { module: PermissionModules.Disbursements, action: 'read' } },
         { text: 'Check Register',     icon: walletOutlineIcon,   path: '/user-portal/finance/check-register',
           permission: { module: PermissionModules.Disbursements, action: 'read' } },
+        { text: '1099 Recipients',    icon: fileReportIcon,      path: '/user-portal/finance/payee-1099',
+          permission: { module: PermissionModules.Form1099, action: 'read' } },
+        { text: '1099 Report',        icon: fileReportIcon,      path: '/user-portal/finance/form1099-report',
+          permission: { module: PermissionModules.Form1099, action: 'read' } },
       ],
     },
     {

docs/DB_SCHEMA.md

@@ -17,6 +17,9 @@
 6. [Phase 1 — CMS](#6-cms)
 7. [Phase 1 — Giving & Donations（奉獻）](#7-giving--donations-奉獻)
 8. [Phase 1 — Expense Tracking（支出）](#8-expense-tracking-支出)
+   - [Form1099Box（1099 欄位目錄）](#form1099box-irs-1099-報告欄位目錄)
+   - [Payee1099（收款人主檔）](#payee1099-1099-申報收款人主檔)
+   - [現有表新增欄位（1099 歸屬）](#現有表新增欄位1099-歸屬)
 9. [Phase 1 — Prayer Requests（代禱）](#9-prayer-requests-代禱)
 10. [Phase 1 — Audit Log](#10-audit-log)
 11. [Phase 1 — Notifications](#11-notifications)
@@ -704,6 +707,91 @@ Table: MonthlyStatements
 | UpdatedBy | varchar(450) NOT NULL | FK → AspNetUsers.Id |
 | **UNIQUE** | (Year, Month) | 每個月只有一份月結報表 |
 
+### Form1099Box（IRS 1099 報告欄位目錄）
+
+```
+Table: Form1099Boxes
+```
+
+| 欄位 | 型別 | 說明 |
+|------|------|------|
+| Id | int PK | |
+| BoxCode | varchar(20) NOT NULL UNIQUE | 欄位代碼，如 "NEC-1"、"MISC-1" |
+| Name_en | varchar(200) NOT NULL | 英文欄位名稱 |
+| Name_zh | varchar(200)? | 中文欄位名稱 |
+| FormType | varchar(20) NOT NULL | '1099-NEC' \| '1099-MISC' |
+| SortOrder | int NOT NULL DEFAULT 0 | 顯示排序 |
+| IsActive | bool NOT NULL DEFAULT true | |
+| CreatedAt | timestamp NOT NULL | |
+| CreatedBy | varchar(450) NOT NULL | FK → AspNetUsers.Id |
+| UpdatedAt | timestamp NOT NULL | |
+| UpdatedBy | varchar(450) NOT NULL | FK → AspNetUsers.Id |
+
+> **說明：** IRS 1099 申報欄位目錄（catalog）。Seed 預設兩個欄位：`NEC-1`（Nonemployee compensation — 非員工報酬，1099-NEC 第 1 欄）與 `MISC-1`（Rents — 租金，1099-MISC 第 1 欄）。此表為唯讀參考資料，僅透過 seed 管理；新增欄位須更新 seed 並重新執行 migration。
+
+### Payee1099（1099 申報收款人主檔）
+
+```
+Table: Payee1099s
+```
+
+| 欄位 | 型別 | 說明 |
+|------|------|------|
+| Id | int PK | |
+| LegalName | varchar(200) NOT NULL | IRS 法定全名（個人或公司）|
+| DisplayName | varchar(200)? | 顯示用簡稱（選填）|
+| MemberId | int? | FK → Members.Id，ON DELETE SET NULL。收款人同時為教友時可選填關聯 |
+| TaxClassification | varchar(50) NOT NULL | 稅務分類，如 'Individual'、'SoleProprietor'、'Corporation'、'Partnership' 等 |
+| Is1099Tracked | bool NOT NULL DEFAULT true | 是否需要申報 1099 |
+| TinType | varchar(10)? | 'SSN' \| 'EIN'；null = 尚未收到 W-9 |
+| **TinEncrypted** | varchar(MAX)? | **TIN 加密密文（使用 ASP.NET Data Protection API 加密靜態儲存，明文永不入庫）** |
+| **TinLast4** | varchar(4)? | **TIN 末四碼明文（僅供遮罩顯示用，如 \*\*\*-\*\*-1234）** |
+| AddressLine1 | varchar(200)? | |
+| AddressLine2 | varchar(200)? | |
+| City | varchar(100)? | |
+| State | varchar(50)? | |
+| Zip | varchar(20)? | |
+| Email | varchar(200)? | |
+| Phone | varchar(30)? | |
+| W9Status | varchar(20) NOT NULL DEFAULT 'Missing' | 'Missing' \| 'Requested' \| 'OnFile' \| 'Expired' |
+| W9ReceivedDate | date? | W-9 文件收到日期 |
+| W9BlobPath | varchar(500)? | 上傳的 W-9 文件 Azure Blob 路徑 |
+| IsActive | bool NOT NULL DEFAULT true | |
+| Notes | text? | 內部備注 |
+| IsDeleted | bool NOT NULL DEFAULT false | 軟刪除 |
+| DeletedAt | timestamp? | |
+| DeletedBy | varchar(450)? | FK → AspNetUsers.Id |
+| CreatedAt | timestamp NOT NULL | |
+| CreatedBy | varchar(450) NOT NULL | FK → AspNetUsers.Id |
+| UpdatedAt | timestamp NOT NULL | |
+| UpdatedBy | varchar(450) NOT NULL | FK → AspNetUsers.Id |
+
+> **TIN 靜態加密（Encryption at Rest）：** 納稅識別碼（SSN / EIN）屬高敏感個人資料。`TinEncrypted` 欄位儲存使用 ASP.NET Data Protection API（`IDataProtector`）加密後的密文；`TinLast4` 僅儲存末四碼明文供前端遮罩顯示（\*\*\*-\*\*-XXXX）。明文 TIN 永遠不寫入資料庫，也不出現在 Audit Log 快照中。
+
+### 現有表新增欄位（1099 歸屬）
+
+以下欄位由 1099 功能新增至現有表，透過 EF Core Migration 套用：
+
+**`Expenses`（新增欄位）**
+
+| 欄位 | 型別 | 說明 |
+|------|------|------|
+| **PayeeId** | int? | FK → Payee1099s.Id，ON DELETE SET NULL。費用標題層級 1099 收款人歸屬；null = 不申報 1099 |
+
+**`ExpenseSubCategories`（新增欄位）**
+
+| 欄位 | 型別 | 說明 |
+|------|------|------|
+| **Form1099BoxId** | int? | FK → Form1099Boxes.Id，ON DELETE SET NULL。子項目層級 1099 申報欄位映射（優先於大類值）|
+
+**`ExpenseCategoryGroups`（新增欄位）**
+
+| 欄位 | 型別 | 說明 |
+|------|------|------|
+| **Form1099BoxId** | int? | FK → Form1099Boxes.Id，ON DELETE SET NULL。大類層級 1099 申報欄位備援映射 |
+
+> **有效 1099 欄位解析順序：** `SubCategory.Form1099BoxId ?? Group.Form1099BoxId ?? null`（先取子項目欄位；若為 null 則取大類欄位；仍為 null = 該費用不需申報 1099）。此解析邏輯與 Form 990 行號解析（`SubCategory.Form990LineId ?? Group.Form990LineId ?? "24"`）平行，但語意不同：1099 的 null 代表「不申報」，而 990 的 null 會回退至行 "24"（其他費用）。
+
 ---
 
 ## 9. Prayer Requests（代禱）
@@ -1033,6 +1121,14 @@ super_admin, pastor, board_member, coworker_chair, ministry_leader, district_lea
 Form990Report — 唯讀報表權限，授予角色：finance、pastor、board_member
 ```
 
+### Form1099 權限模組
+```
+Form1099 — 1099 收款人管理與申報，授予角色：
+  finance       — Read / Write / Delete（完整管理）
+  pastor        — Read（唯讀總覽）
+  board_member  — Read（唯讀總覽）
+```
+
 ### CmsPages（靜態頁面 Slug）
 ```
 about, vision, service-times, contact

docs/superpowers/specs/2026-06-25-1099-recipient-tracking-design.md

@@ -0,0 +1,154 @@
+# 子專案 B — 1099 收款人追蹤(1099 Recipient Tracking)設計
+
+**日期:** 2026-06-25
+**狀態:** Approved（user 已核可,待轉 implementation plan）
+**範圍:** 僅子專案 B。支出 Part IX(A)已上線;收入端 Part VIII(C)為獨立 spec,不在此。
+
+---
+
+## 1. 目標與背景
+
+教會依 IRC §6033(a)(3)(A) 免於申報 990,但對**獨立承攬人/廠商**的付款仍須在年底產出 **1099-NEC**(非員工報酬)記錄。本子專案讓系統能:辨識收款人身分、保存 W-9/TIN、依**已付**金額按年彙總、標示 $600 門檻與缺漏 W-9,並產出可交付的收款人聯(Copy B)PDF 與申報用資料檔。
+
+**現況缺口:** 系統沒有收款人身分。廠商付款只存自由文字 `Expense.VendorName`(nullable, max 200);出納工作清單以該**字串**分組。沒有任何 W-9/TIN 資料,也無法把一整年付款依收款人加總。
+
+**實際驅動案例:** 一位**兼職同工同時也是 Member**,以獨立承攬人身分受款,需開立 1099-NEC。
+
+### 設計原則
+- **資料驅動、疊在現有分類軸之上**,沿用子專案 A 的「映射欄位 + 參考表」風格,不重寫分類樹。
+- 收款人身分以**獨立 master** 表達,與 Member **可選關聯**(不強耦合)。
+- 1099 應報與否需**兩個條件同時成立**:收款人被追蹤 + 該筆科目映射到 1099 box。
+- 員工(W-2/薪資)**不在範圍**(本系統無 payroll 模組)。
+- 向後相容:新增欄位皆 nullable,既有資料不破。
+
+---
+
+## 2. 資料模型變更
+
+### 2.1 新表 `Payee1099`(收款人 master)— 繼承 `SoftDeleteEntity, IAuditable`
+檔案:`API/ROLAC.API/Entities/Payee1099.cs`
+
+| 欄位 | 型別 | 說明 |
+|---|---|---|
+| Id | int PK | |
+| LegalName | varchar(200) NOT NULL | W-9 上的法定名稱 |
+| DisplayName | varchar(200)? | 友善 / DBA 名稱 |
+| MemberId | int? FK→Member (SetNull) | 收款人同時是 Member 時連結(兼職同工案例) |
+| TaxClassification | varchar(40) | Individual/SoleProprietor、Partnership、CCorp、SCorp、LLC、Other — 決定 `Is1099Tracked` 預設 |
+| Is1099Tracked | bool NOT NULL DEFAULT true | 可覆寫;公司(C/S Corp)預設 false |
+| TinType | varchar(10)? | "SSN" \| "EIN" |
+| TinEncrypted | text? | 經 Data Protection API 加密的 TIN |
+| TinLast4 | varchar(4)? | 遮罩顯示 / 搜尋用,免解密 |
+| AddressLine1/2, City, State, Zip | varchar | 1099 表單用地址 |
+| Email, Phone | varchar? | W-9 催收用 |
+| W9Status | varchar(20) DEFAULT 'Missing' | Missing \| Requested \| OnFile \| Expired |
+| W9ReceivedDate | DateOnly? | |
+| W9BlobPath | text? | 上傳的 W-9 PDF/影像(比照 `Expense.ReceiptBlobPath`) |
+| IsActive | bool DEFAULT true | |
+| Notes | text? | |
+| + audit + soft-delete | | 由 `SoftDeleteEntity` 提供 |
+
+### 2.2 `Expense` 新增 `PayeeId int?` FK → Payee1099 (SetNull)
+檔案:`API/ROLAC.API/Entities/Expense.cs`。**表頭層**(一筆支出/一張支票 = 一位收款人,與 `Check.PayeeName` 一致)。與 `Type` 無關 — 外部廠商與「同工承攬人」皆適用。`VendorName` 仍保留為自由文字 fallback/snapshot。
+
+### 2.3 新參考表 `Form1099Box` — 繼承 `AuditableEntity, IAuditable`(比照 `Form990ExpenseLine`)
+檔案:`API/ROLAC.API/Entities/Form1099Box.cs`
+- Id、BoxCode(unique,如 `"NEC-1"`、`"MISC-1"`)、Name_en、Name_zh?、FormType(`"1099-NEC"` | `"1099-MISC"`)、SortOrder、IsActive。
+- **seed 子集:** `NEC-1` Nonemployee compensation 非員工報酬;`MISC-1` Rents 租金。目錄可擴充。
+
+### 2.4 映射欄位(完全比照 990-line 模式)
+- `ExpenseSubCategory.Form1099BoxId int?` FK → Form1099Box (SetNull)— **主要映射**
+- `ExpenseCategoryGroup.Form1099BoxId int?` FK — 大類 fallback
+
+**有效 box = `sub ?? group ?? null`。** 與 990 不同(990 fallback 為 line 24,人人有歸屬);此處 **null = 不列入 1099** 才是預設 — 只有勞務性科目才給 box。
+
+**預設 seed 映射(子項目 → box),僅列可報者:**
+- Personnel ▸ Honorarium → NEC-1
+- Personnel ▸ Contract Labor → NEC-1
+- Professional Services ▸ Legal / Accounting & Audit / Other Professional → NEC-1
+- Facility ▸ Rent → MISC-1
+- **其餘一律 unmapped(排除)。** Salary & Wages / Officer Compensation 維持 unmapped(那是 W-2 薪資,永不入 1099)— 即使被追蹤的收款人記在這些科目,box gate 也會擋下。
+
+---
+
+## 3. 報表層
+
+新服務 `Form1099ReportService`(讀取為主,與 `Form990ReportService` 並列)。
+檔案:`API/ROLAC.API/Services/{IForm1099ReportService,Form1099ReportService}.cs`、DTOs `API/ROLAC.API/DTOs/Finance/Form1099ReportDtos.cs`、controller `API/ROLAC.API/Controllers/Form1099ReportController.cs`。
+
+```csharp
+Task<Form1099SummaryDto>          GetAnnualSummaryAsync(int taxYear);
+Task<Form1099RecipientDetailDto>  GetRecipientDetailAsync(int payeeId, int taxYear);
+Task<List<Form1099BoxDto>>        GetBoxesAsync();
+```
+
+**現金基礎查詢(與 990 報表不同):** `Status == "Paid"` 且 `PaidAt` 年份 == taxYear。(1099 報的是**該曆年實際支付**的金額,而非 990 報表採用的 Approved/ExpenseDate。`Expense.PaidAt` 為支付日;`Check.CheckDate` 為日後若要更精準的替代基準。)
+
+**彙總邏輯:**
+1. Join 已付支出(PaidAt 落在該年、`PayeeId` 非 null)→ `ExpenseLines` → SubCategory/Group → 有效 box。
+2. 只保留 **有效 box ≠ null 且 `payee.Is1099Tracked`** 的行。
+3. 依 `(PayeeId, BoxCode)` 加總。
+4. 每位收款人:各 box 小計;`MeetsThreshold`(每 box ≥ **$600**,常數 `Form1099.ReportingThreshold`);`W9Missing`(`W9Status != "OnFile"`)。
+
+**DTOs:**
+- `Form1099SummaryDto { TaxYear, Rows:[Form1099RecipientRowDto], TotalReportable, RecipientsAtThreshold, RecipientsMissingW9 }`
+- `Form1099RecipientRowDto { PayeeId, LegalName, TinLast4, W9Status, NecTotal, RentsTotal, GrandTotal, MeetsThreshold, W9Missing }`
+- `Form1099RecipientDetailDto { 收款人表頭 + 構成付款明細: [date, description, categoryName, boxCode, amount] }`
+
+---
+
+## 4. TIN 加密
+
+採用 ASP.NET Core **Data Protection API**(`IDataProtectionProvider.CreateProtector("Payee1099.Tin")`)— 可逆、由框架管理金鑰、不引入新加密相依。寫入時加密;另存 `TinLast4` 供顯示/搜尋。完整 TIN 解密僅透過專屬 endpoint,並以本模組 **Write** action 把關;其餘一律遮罩(`***-**-1234`)。
+
+## 5. 1099-NEC Copy B PDF + 申報資料匯出
+
+新服務 `I1099FormService`,沿用 DevExpress 管道(`ICheckPrintService` / `DevExpress.Document.Processor`;授權檔已設定,見 [[project-devexpress-check-printing]])。產出**收款人聯 Copy B** 1099-NEC(payer = `ChurchProfile`、recipient = `Payee1099`、box 1 = NEC 合計),純白紙列印。另產出供 IRIS/會計師用的**申報資料 CSV/試算表**。不含 IRS 傳輸。
+
+## 6. 權限
+
+`API/ROLAC.API/Authorization/Modules.cs`(+ `Modules.All`)新增模組 `Form1099`,並同步前端 `PermissionModules`(`APP/src/app/core/models/permission.model.ts`)。Actions:Read(收款人 + 報表)、Write(編輯收款人、連結 payee、顯示完整 TIN)、Delete。seed 財務角色之 RolePermission;super_admin 自動 bypass。
+
+## 7. 前端(Angular,admin)
+
+慣例:`UserPortalComponent` 財務導覽群組 + `app.routes.ts` 路由 data(`title/titleZh/section` + `PermissionGuard`)、unified header(`appPageHeaderActions`)、Kendo UI、Tailwind 表單版面、行動裝置 `hidden md:block` + `md:hidden` 卡片。([[project-real-sidebar-nav]]、[[project-unified-system-header]]、[[feedback-mobile-friendly-all-screens]]、[[feedback-form-layout-tailwind]])
+
+1. **1099 收款人維護頁**(`features/payee1099/pages/payee-1099-page`)— Kendo Grid(LegalName、member 連結、分類、TIN 末四碼遮罩、W-9 狀態徽章、Tracked 開關、Active);右鍵 context menu Edit/Deactivate;編輯對話框含 W-9 欄位 + Member 選擇器 + 遮罩 TIN 輸入 + W-9 上傳;行動卡片。比照 `expense-categories-page`。
+2. **科目 → box 映射** — 擴充現有 `expense-categories-page`,在既有 990-line 下拉旁加一個「1099 Box」下拉(大類/子項目皆可設 `Form1099BoxId`)。`[valuePrimitive]="true"`([[feedback-kendo-value-primitive]])。
+3. **支出表單**(`expense-form-dialog`)— 新增可選「1099 收款人」payee 選擇器(DropdownList、`valuePrimitive`)。
+4. **1099 年度報表頁**(`features/finance-report/pages/form1099-report-page`)— 年度選擇器;收款人 grid(NEC/Rents 合計、門檻旗標、缺 W-9 旗標);下鑽收款人明細(構成付款,[[feedback-kendo-table-select-via-row-click]]);header actions「匯出申報資料」+「產生 Copy B PDF」。行動卡片。比照 `form990-report-page`。
+
+## 8. Migration / 落地
+
+- EF migration:新表 `Payee1099s`、`Form1099Boxes`;新欄 `Expenses.PayeeId`、`ExpenseSubCategories.Form1099BoxId`、`ExpenseCategoryGroups.Form1099BoxId`(FK、SetNull)。
+- `DbSeeder`:seed `Form1099Box` 目錄 + 子項目→box 映射(**只填 NULL**,比照 `SeedForm990ExpenseLinesAsync` 的冪等性;不得覆蓋 admin 編輯)。無 catch-all fallback(unmapped = 不列入)。
+- 同步更新 `docs/DB_SCHEMA.md`(新表 + 新欄)。
+- v1 **不**自動把既有自由文字 `VendorName` 回填成 master(教會規模小,手動連結即可)。列為已知後續。
+
+---
+
+## 9. 測試
+
+沿用既有測試模式(`ExpenseServiceTests` 等;Release build,見 [[project-build-run-env]]):
+- `EffectiveBox` 解析:子項目 ?? 大類 ?? null。
+- 報表現金基礎:Paid + PaidAt 年份;每收款人/每 box 加總正確。
+- 門檻:恰 $600 觸發旗標;缺 W-9 旗標正確。
+- `Is1099Tracked` gate;員工薪資科目被排除;同工(member-linked)收款人正確加總。
+- TIN 加解密 round-trip + 末四碼 + 遮罩。
+
+## 10. 不在此範圍(已知缺口)
+
+- IRS 電子申報(IRIS/FIRE)整合。
+- 官方 Copy A / 1096 表單(v1 僅 Copy B + 資料匯出)。
+- payroll / W-2(員工)。
+- 既有 `VendorName` → master 自動回填。
+- 可設定門檻(v1 以常數)。
+
+## 11. 驗收標準
+
+1. 可在收款人維護頁建立 `Payee1099`(含 W-9/TIN,TIN 遮罩),並可連結 Member。
+2. 支出可選填 1099 收款人;科目可設 1099 box;映射採子項目優先、大類 fallback、否則不列入。
+3. 年度報表依**已付**金額按收款人 × box 加總,正確標示 $600 門檻與缺 W-9;可下鑽明細。
+4. 完整 TIN 僅在具 Write 權限時可揭示;其餘遮罩為末四碼。
+5. 可產出收款人聯 Copy B 1099-NEC PDF(無 DevExpress 浮水印)與申報資料 CSV。
+6. 員工薪資科目即使付給被追蹤收款人,也不出現在 1099 報表;既有支出資料不受影響。

docs/superpowers/specs/2026-06-25-vendor-payment-snapshot-design.md

@@ -0,0 +1,129 @@
+# Vendor Payment Snapshot — Design
+
+**Date:** 2026-06-25
+**Status:** Approved (design); pending implementation plan
+
+## Problem
+
+Bookkeepers re-enter the same recurring vendor payments every month — rent, internet,
+a fixed catered-meal cost — retyping vendor, categories, amounts, and memo each time.
+The only thing that genuinely changes per entry is the **Expense Date**.
+
+A **Snapshot** lets a user save the current vendor-payment form as a reusable, named
+template and re-apply it later with one click, pre-filling everything except the date.
+
+## Scope
+
+- Applies to **vendor payments only** (`Expense.Type == "VendorPayment"`).
+- Snapshots are **shared church-wide** — every user with vendor-payment access sees the
+  full list — and each row is **tagged with the creator** for accountability.
+- A snapshot is **independent** of any expense: deleting an expense never affects a
+  snapshot, and applying a snapshot creates a brand-new expense.
+
+## What a snapshot captures
+
+Everything needed to refill the vendor-payment form **except `ExpenseDate`**.
+
+| Group | Fields |
+|---|---|
+| Label | `Name` (required, user-supplied, e.g. "Monthly Rent — Landlord X") |
+| Header | `MinistryId`, `Description`, `VendorName`, `CheckNumber`, `Notes` |
+| Lines (1..n) | `CategoryGroupId`, `SubCategoryId`, `Amount`, `FunctionalClass`, `Description` |
+| Audit | `CreatedBy` + `CreatedAt` (auto-stamped by `AuditSaveChangesInterceptor`); the creator display name is resolved at read time, not stored |
+
+**Excluded:** `ExpenseDate` (always starts fresh / today), the receipt file, and `MemberId`
+(not used in vendor mode).
+
+**Note on `CheckNumber`:** captured to honor "only Expense Date is excluded." Because every
+field stays editable on apply (see below), a stale check number is harmless if the user
+overwrites it. Captured value is shown editable in the form.
+
+## On apply
+
+- Pre-fill **all** header + line fields from the snapshot.
+- **All fields remain fully editable** — the snapshot is a starting point, not a lock.
+  A varying value (e.g. this month's meal cost) is a one-field tweak.
+- `ExpenseDate` starts at today (fresh), never taken from the snapshot.
+- The user then saves it as a normal expense via the existing `create` path.
+
+## Backend
+
+### Entities (`API/ROLAC.API/Entities/`)
+
+- **`ExpenseSnapshot`** — header, extends `SoftDeleteEntity` (so it gets `CreatedBy`,
+  `CreatedAt`, `UpdatedBy`, `UpdatedAt`, `IsDeleted` auto-stamped). Fields: `Id`, `Name`,
+  `MinistryId`, `Description`, `VendorName`, `CheckNumber`, `Notes`. Owns `Lines`. The
+  creator's display name is resolved at read time (mirroring `ReviewedByName`), not stored.
+- **`ExpenseSnapshotLine`** — mirrors `ExpenseLine`: `Id`, `SnapshotId` (cascade),
+  `CategoryGroupId`, `SubCategoryId`, `Amount`, `FunctionalClass`, `Description`.
+  Category FKs use `Restrict` delete (same as `ExpenseLine`).
+
+Registered as `DbSet`s in `API/ROLAC.API/Data/AppDbContext.cs` with a soft-delete query
+filter on `ExpenseSnapshot`. One EF migration adds both tables (PostgreSQL).
+
+### DTOs (`API/ROLAC.API/DTOs/Expense/`)
+
+- `ExpenseSnapshotDto` — list + detail response, includes `lines`, `createdByName`,
+  computed `totalAmount` and `lineCount` for the list view.
+- `CreateExpenseSnapshotRequest` — same shape as the expense create payload minus
+  `expenseDate`/receipt/`memberId`, plus required `name`. Reused for update.
+
+### Controller (`API/ROLAC.API/Controllers/ExpenseSnapshotsController.cs`)
+
+Route prefix `api/expense-snapshots`. Authorization reuses the vendor-payment **Write**
+permission check used by `ExpensesController`.
+
+| Method | Route | Purpose |
+|---|---|---|
+| GET | `/` | List all snapshots (shared), newest first, with `createdByName` + totals |
+| GET | `/{id}` | Full snapshot incl. lines (for apply / management edit) |
+| POST | `/` | Create from form payload (`CreatedBy`/`CreatedAt` auto-stamped by the interceptor) |
+| PUT | `/{id}` | Update (rename and/or re-save fields from the management page) |
+| DELETE | `/{id}` | Soft-delete |
+
+`CreatedBy` is read with the `?? "sub"` JWT fallback used elsewhere in the project.
+
+## Frontend
+
+### Service + models (`APP/src/app/features/expense/`)
+
+- `services/expense-snapshot-api.service.ts` — `getAll()`, `getById(id)`, `create(req)`,
+  `update(id, req)`, `delete(id)`.
+- `models/expense-snapshot.model.ts` — `ExpenseSnapshotDto`, `CreateExpenseSnapshotRequest`,
+  line interface.
+
+### Expense form dialog (vendor mode only)
+
+`components/expense-form-dialog/` — gated on `mode === 'vendor'`:
+
+- **"Load from snapshot…"** picker near the top of the form. Selecting one fetches the
+  snapshot detail and patches the FormGroup, reusing the existing line-building logic so
+  category sub-lists populate correctly. `ExpenseDate` is left at today.
+- **"Save as snapshot"** button. Prompts for the required `Name`, then posts the current
+  header + lines via `create()`. Shows a success toast; does not submit the expense.
+
+### Management page
+
+A simple page wired into the finance sidebar nav (`portals/user-portal`,
+`financeNavItems` + `getPageTitle`, per the unified-header route-data convention):
+
+- List columns: label (`Name`), vendor, total amount, created-by, created date.
+- Actions: **rename** and **delete** (row context menu per house convention; single
+  primary action may be inline).
+- **Mobile-friendly:** desktop `hidden md:block` grid + a `md:hidden` card list; layout
+  via Tailwind utilities (no `display` in component SCSS), per project house rules.
+
+## Testing
+
+- **Backend:** controller/integration tests for create → list → get → update → delete,
+  asserting `ExpenseDate` is never stored and `CreatedByName` is stamped. Lines round-trip
+  intact.
+- **Frontend:** service unit tests (inline-template components per the test-runner gotcha)
+  covering apply-patches-form-without-date and save-posts-current-state.
+
+## Out of scope (YAGNI)
+
+- Per-field "ask every time" configuration (decided: all fields editable instead).
+- Snapshot from an already-saved expense (decided: save from the form only).
+- Per-user private snapshots (decided: shared with creator tag).
+- Reimbursement-mode snapshots.