{ "type": "object", "additionalProperties": false, "properties": { "service_version": { "const": "redacted-1099-readiness-1.0.0" }, "tax_year": { "type": "integer", "enum": [ 2025, 2026 ] }, "jurisdiction": { "const": "US-federal" }, "evidence_mode": { "type": "string", "enum": [ "current", "snapshot_replay", "fixed_synthetic_demo" ] }, "assessed_at_utc": { "type": "string", "maxLength": 40, "pattern": "^\\d{4}-\\d{2}-\\d{2}T.*(?:Z|[+-]\\d{2}:\\d{2})$" }, "synthetic_inputs": { "type": "boolean" }, "accepted_rule_version": { "const": "pennybot-tax-intelligence-foundation-20261004" }, "accepted_rules_sha256": { "type": "string", "maxLength": 64, "pattern": "^[0-9a-f]{64}$" }, "source_manifest_sha256": { "type": "string", "maxLength": 64, "pattern": "^[0-9a-f]{64}$" }, "hash_encoding": { "const": "UTF8-sorted-compact-JSON" }, "reviewed_policy_ids": { "type": "array", "items": { "type": "string", "enum": [ "covered_business_scope_reviewed_v1", "complete_original_annual_rows_reviewed_v1", "federal_backup_withholding_reviewed_v1", "tpso_settlement_rows_reviewed_v1" ] }, "minItems": 0, "maxItems": 4, "uniqueItems": true }, "vendors": { "type": "array", "items": { "type": "object", "additionalProperties": false, "properties": { "vendor_id": { "type": "string", "maxLength": 18, "pattern": "^v_[0-9a-f]{16}$" }, "status": { "type": "string", "enum": [ "CANDIDATE", "NOT_CANDIDATE", "REVIEW", "UNKNOWN" ] }, "candidate_kind": { "type": "string", "enum": [ "NEC", "MISC_RENTS", "MISC_ROYALTIES", "UNSUPPORTED", "TPSO_RECONCILIATION" ] }, "reasons": { "type": "array", "items": { "type": "string", "maxLength": 300 }, "minItems": 0, "maxItems": 40 }, "missing_facts": { "type": "array", "items": { "type": "string", "maxLength": 300 }, "minItems": 0, "maxItems": 40 }, "ambiguity_flags": { "type": "array", "items": { "type": "string", "maxLength": 300 }, "minItems": 0, "maxItems": 40 }, "review_required": { "type": "boolean" }, "filing_determination": { "const": false }, "included_row_ids": { "type": "array", "items": { "type": "string", "maxLength": 18, "pattern": "^r_[0-9a-f]{16}$" }, "minItems": 0, "maxItems": 10000 }, "excluded_rows": { "type": "array", "items": { "type": "object", "additionalProperties": false, "properties": { "row_id": { "type": "string", "maxLength": 18, "pattern": "^r_[0-9a-f]{16}$" }, "reason": { "type": "string", "enum": [ "outside_tax_year", "negative_requires_review", "channel_requires_review", "included_nec_misc", "separate_tpso", "payment_card_excluded" ] } }, "required": [ "row_id", "reason" ] }, "minItems": 0, "maxItems": 10000 }, "tpso_included_row_ids": { "type": "array", "items": { "type": "string", "maxLength": 18, "pattern": "^r_[0-9a-f]{16}$" }, "minItems": 0, "maxItems": 10000 }, "arithmetic_trace": { "type": "array", "items": { "type": "object", "additionalProperties": false, "properties": { "row_id": { "type": "string", "maxLength": 18, "pattern": "^r_[0-9a-f]{16}$" }, "payment_date": { "type": "string", "maxLength": 10, "pattern": "^20[0-9]{2}-[0-9]{2}-[0-9]{2}$", "description": "Real Gregorian calendar date; runtime rejects impossible dates." }, "amount_cents": { "type": "integer", "minimum": -9007199254740991, "maximum": 9007199254740991 }, "withholding_cents": { "type": "integer", "minimum": 0, "maximum": 9007199254740991 }, "payment_channel": { "type": "string", "enum": [ "direct", "payment_card", "tpso", "unknown", "mixed", "contradictory" ] }, "disposition": { "type": "string", "enum": [ "outside_tax_year", "negative_requires_review", "channel_requires_review", "included_nec_misc", "separate_tpso", "payment_card_excluded" ] }, "nec_misc_running_cents": { "type": "integer", "minimum": 0, "maximum": 9007199254740991 }, "nec_misc_running_withholding_cents": { "type": "integer", "minimum": 0, "maximum": 9007199254740991 }, "tpso_running_cents": { "type": "integer", "minimum": 0, "maximum": 9007199254740991 }, "tpso_running_withholding_cents": { "type": "integer", "minimum": 0, "maximum": 9007199254740991 } }, "required": [ "row_id", "payment_date", "amount_cents", "withholding_cents", "payment_channel", "disposition", "nec_misc_running_cents", "nec_misc_running_withholding_cents", "tpso_running_cents", "tpso_running_withholding_cents" ] }, "minItems": 0, "maxItems": 10000 }, "nec_misc": { "type": "object", "additionalProperties": false, "properties": { "amount_cents": { "type": "integer", "minimum": 0, "maximum": 9007199254740991 }, "withholding_cents": { "type": "integer", "minimum": 0, "maximum": 9007199254740991 }, "threshold_cents": { "anyOf": [ { "type": "integer", "minimum": 0, "maximum": 9007199254740991 }, { "type": "null" } ] }, "amount_predicate": { "type": "string", "enum": [ "MET", "NOT_MET", "NOT_EVALUATED", "UNKNOWN" ] }, "backup_withholding_predicate": { "type": "string", "enum": [ "MET", "NOT_MET", "NOT_EVALUATED", "UNKNOWN" ] } }, "required": [ "amount_cents", "withholding_cents", "threshold_cents", "amount_predicate", "backup_withholding_predicate" ] }, "tpso": { "type": "object", "additionalProperties": false, "properties": { "gross_cents": { "type": "integer", "minimum": 0, "maximum": 9007199254740991 }, "withholding_cents": { "type": "integer", "minimum": 0, "maximum": 9007199254740991 }, "transactions": { "type": "integer", "minimum": 0, "maximum": 10000 }, "predicate": { "type": "string", "enum": [ "MET", "NOT_MET", "NOT_EVALUATED", "UNKNOWN" ] }, "comparison": { "const": "gross_cents > 2000000 AND transactions > 200" }, "payer_filing_obligation_determined": { "const": false } }, "required": [ "gross_cents", "withholding_cents", "transactions", "predicate", "comparison", "payer_filing_obligation_determined" ] }, "rule_ids": { "type": "array", "items": { "type": "string", "maxLength": 100 }, "minItems": 0, "maxItems": 10 }, "source_refs": { "type": "array", "items": { "type": "string", "maxLength": 120 }, "minItems": 0, "maxItems": 50 } }, "required": [ "vendor_id", "status", "candidate_kind", "reasons", "missing_facts", "ambiguity_flags", "review_required", "filing_determination", "included_row_ids", "excluded_rows", "tpso_included_row_ids", "arithmetic_trace", "nec_misc", "tpso", "rule_ids", "source_refs" ] }, "minItems": 1, "maxItems": 1000 }, "counts": { "type": "object", "additionalProperties": false, "properties": { "CANDIDATE": { "type": "integer", "minimum": 0, "maximum": 1000 }, "NOT_CANDIDATE": { "type": "integer", "minimum": 0, "maximum": 1000 }, "REVIEW": { "type": "integer", "minimum": 0, "maximum": 1000 }, "UNKNOWN": { "type": "integer", "minimum": 0, "maximum": 1000 } }, "required": [ "CANDIDATE", "NOT_CANDIDATE", "REVIEW", "UNKNOWN" ] }, "rule_checks": { "type": "array", "items": { "type": "object", "additionalProperties": false, "properties": { "topic": { "type": "string", "maxLength": 100 }, "status": { "type": "string", "enum": [ "READY", "UNKNOWN" ] }, "reason": { "type": "string", "maxLength": 300 }, "rule_ids": { "type": "array", "items": { "type": "string", "maxLength": 100 }, "minItems": 0, "maxItems": 10 }, "source_refs": { "type": "array", "items": { "type": "string", "maxLength": 120 }, "minItems": 0, "maxItems": 50 } }, "required": [ "topic", "status", "reason", "rule_ids", "source_refs" ] }, "minItems": 0, "maxItems": 10 }, "source_evidence": { "type": "array", "items": { "type": "object", "additionalProperties": false, "properties": { "ref_id": { "type": "string", "maxLength": 120 }, "source_id": { "type": "string", "maxLength": 80 }, "url": { "type": "string", "maxLength": 1500, "pattern": "^https://www\\.irs\\.gov/" }, "source_sha256": { "type": "string", "maxLength": 64, "pattern": "^[0-9a-f]{64}$" }, "text_sha256": { "type": "string", "maxLength": 64, "pattern": "^[0-9a-f]{64}$" }, "headers_sha256": { "type": "string", "maxLength": 64, "pattern": "^[0-9a-f]{64}$" }, "excerpt_sha256": { "type": "string", "maxLength": 64, "pattern": "^[0-9a-f]{64}$" }, "line_start": { "type": "integer", "minimum": 1, "maximum": 9007199254740991 }, "line_end": { "type": "integer", "minimum": 1, "maximum": 9007199254740991 }, "retrieved_utc": { "type": "string", "maxLength": 40, "pattern": "^\\d{4}-\\d{2}-\\d{2}T.*(?:Z|[+-]\\d{2}:\\d{2})$" }, "valid_until_utc": { "type": "string", "maxLength": 40, "pattern": "^\\d{4}-\\d{2}-\\d{2}T.*(?:Z|[+-]\\d{2}:\\d{2})$" } }, "required": [ "ref_id", "source_id", "url", "source_sha256", "text_sha256", "headers_sha256", "excerpt_sha256", "line_start", "line_end", "retrieved_utc", "valid_until_utc" ] }, "minItems": 0, "maxItems": 50 }, "caveats": { "type": "array", "items": { "type": "string", "maxLength": 500 }, "minItems": 1, "maxItems": 10, "const": [ "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." ] }, "scope": { "const": "PUBLIC_PRODUCTION_SNAPSHOT" }, "fee_eligibility": { "type": "object", "additionalProperties": false, "required": [ "eligible", "price_atomic", "currency", "rule", "unknown_batch_no_charge", "settlement_claimed" ], "properties": { "eligible": { "type": "boolean" }, "price_atomic": { "const": "50000" }, "currency": { "const": "USDC" }, "rule": { "const": "ALL_VENDORS_CANDIDATE_NOT_CANDIDATE_REVIEW_AND_RULE_EVIDENCE_READY" }, "unknown_batch_no_charge": { "const": true }, "settlement_claimed": { "const": false } } }, "limitations": { "type": "array", "minItems": 8, "maxItems": 20, "items": { "type": "string", "minLength": 1, "maxLength": 600 } } }, "required": [ "service_version", "tax_year", "jurisdiction", "evidence_mode", "assessed_at_utc", "synthetic_inputs", "accepted_rule_version", "accepted_rules_sha256", "source_manifest_sha256", "hash_encoding", "reviewed_policy_ids", "vendors", "counts", "rule_checks", "source_evidence", "caveats", "scope", "fee_eligibility", "limitations" ] }