{
  "tax_year": 2026,
  "jurisdiction": "US-federal",
  "ledger_basis": "net_settlement",
  "ledger": [
    {
      "row_id": "lr_001",
      "vendor_id": "v_marketplace",
      "payment_date": "2026-02-10",
      "amount_cents": 94000,
      "channel": "third_party_network"
    }
  ],
  "form_summaries": [
    {
      "document_id": "d_1099k_001",
      "vendor_id": "v_marketplace",
      "form_type": "1099-K",
      "box": "1a",
      "amount_cents": 100000,
      "correction_status": "original"
    }
  ],
  "mapping_policy": {
    "policy_id": "pol_1099k_net_to_gross",
    "version": "1.0",
    "comparison_mode": "net_to_gross_with_explicit_adjustments",
    "channels": [
      "third_party_network"
    ],
    "allowed_adjustment_types": [
      "fee",
      "refund",
      "credit",
      "shipping",
      "discount",
      "cash_equivalent",
      "other_explicit"
    ]
  },
  "adjustments": [
    {
      "adjustment_id": "adj_fee_001",
      "vendor_id": "v_marketplace",
      "type": "fee",
      "amount_cents": 6000,
      "direction": "add_to_ledger_for_form_compare",
      "source_ref": "src_processor_fee"
    }
  ],
  "tolerance_cents": 0
}