{
  "tax_year": 2026,
  "jurisdiction": "US-federal",
  "record_context": "original",
  "reviewed_policy_ids": [
    "covered_business_scope_reviewed_v1",
    "complete_original_annual_rows_reviewed_v1",
    "federal_backup_withholding_reviewed_v1",
    "tpso_settlement_rows_reviewed_v1"
  ],
  "vendor_facts": [
    {
      "vendor_id": "v_0000000000000001",
      "us_status": "us",
      "entity_class": "reviewed_covered_noncorporate",
      "service_class": "nec_services_reviewed",
      "w9_presence": "present",
      "tin_presence": "present"
    }
  ],
  "payments": [
    {
      "row_id": "r_0000000000000001",
      "vendor_id": "v_0000000000000001",
      "payment_date": "2026-06-15",
      "amount_cents": 200000,
      "currency": "USD",
      "payment_channel": "direct",
      "withholding_cents": 0
    }
  ]
}