556abba687fdecbf0055766916a3be38b9dabcbc
Creates Form1099Boxes and Payee1099s tables; adds Form1099BoxId to ExpenseSubCategories and ExpenseCategoryGroups; adds PayeeId to Expenses. All new columns nullable, all FKs with SetNull, unique index on Form1099Boxes.BoxCode. No data backfill. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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