{
  "accepted_rule_version": "pennybot-tax-intelligence-foundation-20261004",
  "accepted_rules_sha256": "339ca26f6b10dba66ed35506a542f88c3521b542a5310248dd56112fbc3f3ff5",
  "assessed_at_utc": "2026-10-05T03:15:00+00:00",
  "caveats": [
    "Reviewer queue only; no legal file/no-file, worker-status, entity-exception, foreign-status or tax-treatment determination.",
    "NOT_CANDIDATE means only the explicitly modeled predicate was not met on supplied reviewed facts; income below a reporting threshold may still be taxable.",
    "Declarations are unverified. No W-9, TIN, identity, account, annual completeness or payment processor was checked.",
    "Card/TPSO rows are excluded from NEC/MISC arithmetic. The TPSO predicate is separate and is not the business payer's filing obligation.",
    "No state rules, taxpayer documents, filings, corrections, refunds, or unsupported special-category determinations.",
    "Source freshness is a local evidence policy, not a guarantee of current law. Snapshot replay does not renew evidence."
  ],
  "counts": {
    "CANDIDATE": 1,
    "NOT_CANDIDATE": 0,
    "REVIEW": 0,
    "UNKNOWN": 0
  },
  "evidence_mode": "snapshot_replay",
  "fee_eligibility": {
    "currency": "USDC",
    "eligible": true,
    "price_atomic": "50000",
    "rule": "ALL_VENDORS_CANDIDATE_NOT_CANDIDATE_REVIEW_AND_RULE_EVIDENCE_READY",
    "settlement_claimed": false,
    "unknown_batch_no_charge": true
  },
  "hash_encoding": "UTF8-sorted-compact-JSON",
  "jurisdiction": "US-federal",
  "limitations": [
    "Reviewer-queue evidence only; never a legal file/no-file or filing-obligation determination.",
    "No taxpayer identity, names, TIN values, identifier hashes, credentials, account data, return contents, XML or document uploads are accepted.",
    "Opaque vendor_id and row_id values must be random caller-generated tokens and must not encode or hash identities.",
    "Caller declarations about entity class, US status, W-9/TIN presence, reviewed scope policies and annual completeness are not independently observed.",
    "CANDIDATE means a modeled reviewed predicate fired; it does not prove a filing obligation or tax treatment.",
    "NOT_CANDIDATE means only the modeled predicate did not fire on supplied reviewed facts; income may still be taxable or reportable under another rule.",
    "REVIEW is a determinate reviewer-queue outcome for incomplete/unsupported/ambiguous declarations and can be a paid answer; it is not a legal conclusion.",
    "UNKNOWN indicates unavailable/stale/conflicting required rule evidence and makes the whole batch no-charge.",
    "Payment-card/TPSO rows are excluded from NEC/MISC arithmetic; the TPSO predicate is separate settlement reconciliation and never the business payer filing obligation.",
    "No worker-status, entity-exception, foreign-treatment, state-rule, correction/refund, unsupported special-category or tax-treatment determination.",
    "Evidence freshness is enforced at execution; snapshot replay never renews accepted source evidence.",
    "Settlement status is not claimed in the result body; x402 payment response and durable order state are authoritative."
  ],
  "reviewed_policy_ids": [
    "complete_original_annual_rows_reviewed_v1",
    "covered_business_scope_reviewed_v1",
    "federal_backup_withholding_reviewed_v1",
    "tpso_settlement_rows_reviewed_v1"
  ],
  "rule_checks": [
    {
      "reason": "accepted_fresh_hash_checked_rule",
      "rule_ids": [
        "nec_covered_threshold_2026"
      ],
      "source_refs": [
        "nec_2026:597-599:fce70be2c890"
      ],
      "status": "READY",
      "topic": "nec_covered_threshold"
    }
  ],
  "scope": "PUBLIC_PRODUCTION_SNAPSHOT",
  "service_version": "redacted-1099-readiness-1.0.0",
  "source_evidence": [
    {
      "excerpt_sha256": "fce70be2c890256bf7657904444ca22b9de0ae64af5b5218b699e6303b709597",
      "headers_sha256": "7bbde253dd7654dc9db3f184a661ccbc59e4156604ebdc16ff9fd8a82f86051e",
      "line_end": 599,
      "line_start": 597,
      "ref_id": "nec_2026:597-599:fce70be2c890",
      "retrieved_utc": "2026-10-05T01:23:47.028609+00:00",
      "source_id": "nec_2026",
      "source_sha256": "6857e6e771e5a361b8757a62cfae4d1da098f98be02f779d3f4063b5fc2e4898",
      "text_sha256": "68a6c4fec48295267cf12ce1a13e794f697661b2445f151177336c5386773f7d",
      "url": "https://www.irs.gov/instructions/i1099mec",
      "valid_until_utc": "2026-11-04T01:23:47.028609+00:00"
    }
  ],
  "source_manifest_sha256": "e77bc60e8363ab45fd3a5dd7804b38320e3da101bd877954aaaa127ef6d56047",
  "synthetic_inputs": false,
  "tax_year": 2026,
  "vendors": [
    {
      "ambiguity_flags": [],
      "arithmetic_trace": [
        {
          "amount_cents": 200000,
          "disposition": "included_nec_misc",
          "nec_misc_running_cents": 200000,
          "nec_misc_running_withholding_cents": 0,
          "payment_channel": "direct",
          "payment_date": "2026-06-15",
          "row_id": "r_0000000000000001",
          "tpso_running_cents": 0,
          "tpso_running_withholding_cents": 0,
          "withholding_cents": 0
        }
      ],
      "candidate_kind": "NEC",
      "excluded_rows": [],
      "filing_determination": false,
      "included_row_ids": [
        "r_0000000000000001"
      ],
      "missing_facts": [],
      "nec_misc": {
        "amount_cents": 200000,
        "amount_predicate": "MET",
        "backup_withholding_predicate": "NOT_EVALUATED",
        "threshold_cents": 200000,
        "withholding_cents": 0
      },
      "reasons": [
        "covered_amount_threshold_met"
      ],
      "review_required": true,
      "rule_ids": [
        "nec_covered_threshold_2026"
      ],
      "source_refs": [
        "nec_2026:597-599:fce70be2c890"
      ],
      "status": "CANDIDATE",
      "tpso": {
        "comparison": "gross_cents > 2000000 AND transactions > 200",
        "gross_cents": 0,
        "payer_filing_obligation_determined": false,
        "predicate": "NOT_EVALUATED",
        "transactions": 0,
        "withholding_cents": 0
      },
      "tpso_included_row_ids": [],
      "vendor_id": "v_0000000000000001"
    }
  ]
}