@paro.io/expert-shared-components 1.14.51 → 1.14.53

package/lib/tax-axis/lib/data/documents.js

@@ -1,33 +1,233 @@
 "use strict";
 // ═══════════════════════════════════════════════════════════════════
-// TaxAxis — Document checklist base + profile-aware resolver
-// Verbatim from the mock (App.jsx:575-603).
+// TaxAxis — Document catalog (v2, aligned with parser v2 / LLM parser)
+//
+// documentType values are the canonical lowercase snake-case keys that the
+// backend documentCatalog uses. These are sent verbatim on the
+// uploadTaxAxisDocument mutation.
 // ═══════════════════════════════════════════════════════════════════
 Object.defineProperty(exports, "__esModule", { value: true });
 exports.DOC_SPECS_BASE = void 0;
 exports.getDocSpecs = getDocSpecs;
-const states_1 = require("./states");
-exports.DOC_SPECS_BASE = [
-    { id: "1120s", name: "Federal Tax Return (1120S/1065/1040)", accept: [".pdf", ".docx", ".doc"], strategies: ["QBI \u00A7199A", "S-Corp Structure", "\u00A7179 Expensing", "Bonus Depreciation", "Business Interest \u00A7163(j)"], required: "optional", help: "Optional \u2014 startups or new entities may not have prior returns. Improves accuracy if available." },
-    { id: "state-return", name: "State Return(s)", accept: [".pdf", ".docx", ".doc"], strategies: ["SALT / PTE Optimization", "State Nexus Analysis"], required: "conditional", help: "Required if client operates in income-tax states. Not needed for WY, NV, TX, FL, etc." },
-    { id: "payroll", name: "Payroll Records (W-3 / 941)", accept: [".pdf", ".xlsx", ".csv", ".docx", ".doc"], strategies: ["S-Corp Salary", "HSA Maximization", "WOTC", "Overtime Deduction"], required: "optional", help: "Optional for V1 \u2014 intake questions substitute for most payroll data." },
-    { id: "pnl", name: "Profit & Loss Statement (Current Year)", accept: [".pdf", ".xlsx", ".csv", ".docx", ".doc"], strategies: ["QBI \u00A7199A", "R&D Credit", "Business Meals", "Professional Fees", "Home Office"], required: true, help: "Required \u2014 current year P&L is the minimum input for savings calculations." },
-    { id: "balance", name: "Balance Sheet (Current Year)", accept: [".pdf", ".xlsx", ".docx", ".doc"], strategies: ["Business Interest \u00A7163(j)", "\u00A7179 Expensing", "Opportunity Zone"], required: true, help: "Required \u2014 needed for asset-based strategies and financial health assessment." },
-    { id: "cashflow", name: "Cash Flow Statement", accept: [".pdf", ".xlsx", ".docx", ".doc"], strategies: ["Income Deferral", "Tax Method Elections", "Estimated Tax Timing"], required: "optional", help: "Recommended \u2014 helps with income deferral and timing strategies." },
-    { id: "fixed-assets", name: "Fixed Asset Schedule", accept: [".pdf", ".xlsx", ".docx", ".doc"], strategies: ["\u00A7179", "Bonus Depreciation \u00A7168(k)", "Cost Segregation"], required: "conditional", help: "Required for real estate clients (cost segregation). Optional otherwise." },
-    { id: "prior-returns", name: "Prior Year Returns (2022\u20132024)", accept: [".pdf", ".docx", ".doc"], strategies: ["R&E Catch-Up \u00A7174A", "Charitable Bunching", "Confidence Intervals"], required: false, help: "More years = tighter estimates. 1 year: \u00B130% range. 2\u20133 years: \u00B115%. 4\u20135 years: \u00B15%." },
+const DOC_META = {
+    federal_tax_return: {
+        name: "Federal Tax Return (1120S / 1065 / 1040 / 1120)",
+        strategies: ["QBI §199A", "S-Corp Structure", "§179 Expensing", "Bonus Depreciation", "Business Interest §163(j)"],
+        tier: "recommended",
+        help: "Improves accuracy of every strategy. Startups may not have prior returns.",
+    },
+    profit_loss: {
+        name: "Profit & Loss Statement (Current Year)",
+        strategies: ["QBI §199A", "R&D Credit", "Business Meals", "Professional Fees", "Home Office"],
+        tier: "required",
+        help: "Required — current year P&L is the minimum input for savings calculations.",
+    },
+    balance_sheet: {
+        name: "Balance Sheet (Current Year)",
+        strategies: ["Business Interest §163(j)", "§179 Expensing", "Opportunity Zone"],
+        tier: "required",
+        help: "Required — needed for asset-based strategies and financial health assessment.",
+    },
+    payroll_records: {
+        name: "Payroll Records (W-3 / 941)",
+        strategies: ["S-Corp Salary", "HSA Maximization", "WOTC", "Overtime Deduction"],
+        tier: "recommended",
+        help: "Critical for Entity Structure and QBI calculations.",
+    },
+    fixed_asset_schedule: {
+        name: "Fixed Asset Schedule",
+        strategies: ["§179", "Bonus Depreciation §168(k)", "Cost Segregation"],
+        tier: "conditional",
+        help: "Required for real estate clients (cost segregation). Optional otherwise.",
+    },
+    state_tax_return: {
+        name: "State Return(s)",
+        strategies: ["SALT / PTE Optimization", "State Nexus Analysis"],
+        tier: "conditional",
+        help: "Required if client operates in income-tax states.",
+    },
+    schedule_k1_s_corp: {
+        name: "Schedule K-1 (S-Corp, 1120S)",
+        strategies: ["QBI §199A", "S-Corp Basis", "Distributions"],
+        tier: "recommended",
+        help: "One per shareholder — needed for QBI and basis calculations.",
+    },
+    schedule_k1_partnership: {
+        name: "Schedule K-1 (Partnership, 1065)",
+        strategies: ["QBI §199A", "SE Tax", "At-Risk Basis"],
+        tier: "recommended",
+        help: "One per partner — needed for SE tax and QBI calculations.",
+    },
+    schedule_se: {
+        name: "Schedule SE (Self-Employment Tax)",
+        strategies: ["SE Tax Deduction", "S-Corp Conversion"],
+        tier: "conditional",
+        help: "Required for sole props and GP partners with SE income.",
+    },
+    form_8829: {
+        name: "Form 8829 (Home Office)",
+        strategies: ["Home Office Deduction"],
+        tier: "conditional",
+        help: "Only for sole proprietors who use part of their home for business.",
+    },
+    form_2553: {
+        name: "Form 2553 (S-Corp Election)",
+        strategies: ["S-Corp Structure", "Entity Restructuring"],
+        tier: "conditional",
+        help: "Confirms S-Corp election date and effective year — needed for entity analysis.",
+    },
+    w3: {
+        name: "W-3 (Transmittal of W-2s)",
+        strategies: ["S-Corp Salary", "HSA Maximization", "WOTC"],
+        tier: "recommended",
+        help: "Total wages across all employees — cross-checks payroll records.",
+    },
+    form_1099_nec_summary: {
+        name: "1099-NEC Summary",
+        strategies: ["Contractor vs Employee", "R&D Credit"],
+        tier: "conditional",
+        help: "Required if client paid $600+ to contractors.",
+    },
+    form_4562: {
+        name: "Form 4562 (Depreciation & Amortization)",
+        strategies: ["§179", "Bonus Depreciation", "Cost Segregation"],
+        tier: "conditional",
+        help: "Detailed depreciation schedule — unlocks Section 179 and bonus dep strategies.",
+    },
+    form_8889: {
+        name: "Form 8889 (HSA)",
+        strategies: ["HSA Maximization"],
+        tier: "conditional",
+        help: "Only if client has or is considering an HSA-eligible HDHP.",
+    },
+    rent_roll: {
+        name: "Rent Roll",
+        strategies: ["Real Estate — Cost Segregation", "QBI §199A (Rental)"],
+        tier: "conditional",
+        help: "Required for real estate clients to assess rental income and vacancy.",
+    },
+    mortgage_loan_documents: {
+        name: "Mortgage / Loan Documents",
+        strategies: ["Business Interest §163(j)", "Real Estate Strategies"],
+        tier: "conditional",
+        help: "1098s and loan statements — needed for interest limitation analysis.",
+    },
+    operating_agreement: {
+        name: "Operating Agreement / Partnership Agreement",
+        strategies: ["Entity Restructuring", "Special Allocations §704(b)"],
+        tier: "conditional",
+        help: "LLCs and partnerships — confirms ownership %, distributions, elections.",
+    },
+    rd_activity_documentation: {
+        name: "R&D Activity Documentation",
+        strategies: ["R&D Credit §41"],
+        tier: "conditional",
+        help: "Only if client conducts qualifying research activities.",
+    },
+    vehicle_mileage_log: {
+        name: "Vehicle Mileage Log",
+        strategies: ["Vehicle Deduction", "Standard vs Actual Method"],
+        tier: "conditional",
+        help: "Required for sole props claiming vehicle deductions.",
+    },
+};
+// ---------------------------------------------------------------------------
+// Accepted file types — aligned with BE ALLOWED_EXTENSIONS (no .doc)
+// ---------------------------------------------------------------------------
+const ACCEPT_PDF_DOCX = [".pdf", ".docx"];
+const ACCEPT_PDF_DOCX_XLSX = [".pdf", ".docx", ".xlsx", ".xls", ".csv"];
+const ACCEPT_PDF_DOCX_XLSX_IMG = [".pdf", ".docx", ".xlsx", ".xls", ".csv", ".png", ".jpg", ".jpeg"];
+const ACCEPT_BY_TYPE = {
+    federal_tax_return: ACCEPT_PDF_DOCX,
+    profit_loss: ACCEPT_PDF_DOCX_XLSX,
+    balance_sheet: ACCEPT_PDF_DOCX_XLSX,
+    payroll_records: ACCEPT_PDF_DOCX_XLSX,
+    fixed_asset_schedule: ACCEPT_PDF_DOCX_XLSX,
+    state_tax_return: ACCEPT_PDF_DOCX,
+    schedule_k1_s_corp: ACCEPT_PDF_DOCX,
+    schedule_k1_partnership: ACCEPT_PDF_DOCX,
+    schedule_se: ACCEPT_PDF_DOCX,
+    form_8829: ACCEPT_PDF_DOCX,
+    form_2553: ACCEPT_PDF_DOCX,
+    w3: ACCEPT_PDF_DOCX_XLSX_IMG,
+    form_1099_nec_summary: ACCEPT_PDF_DOCX_XLSX,
+    form_4562: ACCEPT_PDF_DOCX,
+    form_8889: ACCEPT_PDF_DOCX,
+    rent_roll: ACCEPT_PDF_DOCX_XLSX,
+    mortgage_loan_documents: ACCEPT_PDF_DOCX,
+    operating_agreement: ACCEPT_PDF_DOCX,
+    rd_activity_documentation: ACCEPT_PDF_DOCX_XLSX,
+    vehicle_mileage_log: ACCEPT_PDF_DOCX_XLSX,
+};
+// ---------------------------------------------------------------------------
+// Entity → document types map (mirrors BE ENTITY_DOCUMENT_MAP exactly)
+// ---------------------------------------------------------------------------
+const S_CORP_TYPES = [
+    "profit_loss", "balance_sheet",
+    "federal_tax_return", "payroll_records", "w3", "schedule_k1_s_corp",
+    "form_2553", "form_1099_nec_summary", "state_tax_return", "form_4562",
+    "form_8889", "fixed_asset_schedule", "rent_roll", "mortgage_loan_documents",
+    "operating_agreement", "rd_activity_documentation",
 ];
-function getDocSpecs(profile) {
-    const states = (profile === null || profile === void 0 ? void 0 : profile.states) || [];
-    const industry = (profile === null || profile === void 0 ? void 0 : profile.industry) || "";
-    const allNoTax = states.length > 0 && states.every(s => states_1.NO_INCOME_TAX.has(s));
-    const isRealEstate = industry === "Real Estate" || industry === "Construction";
-    return exports.DOC_SPECS_BASE.map(d => {
-        let req = d.required;
-        if (d.id === "state-return")
-            req = allNoTax ? false : "optional";
-        if (d.id === "fixed-assets")
-            req = isRealEstate ? true : false;
-        return Object.assign(Object.assign({}, d), { required: req });
-    });
+const C_CORP_TYPES = [
+    "profit_loss", "balance_sheet",
+    "federal_tax_return", "payroll_records", "w3",
+    "form_1099_nec_summary", "state_tax_return", "form_4562", "form_8889",
+    "fixed_asset_schedule", "rent_roll", "mortgage_loan_documents",
+    "operating_agreement", "rd_activity_documentation",
+];
+const PARTNERSHIP_TYPES = [
+    "profit_loss", "balance_sheet",
+    "federal_tax_return", "payroll_records", "w3", "schedule_k1_partnership",
+    "schedule_se", "form_1099_nec_summary", "state_tax_return", "form_4562",
+    "form_8889", "fixed_asset_schedule", "rent_roll", "mortgage_loan_documents",
+    "operating_agreement", "rd_activity_documentation",
+];
+const SOLE_PROP_TYPES = [
+    "profit_loss", "balance_sheet",
+    "federal_tax_return", "schedule_se", "form_8829", "form_1099_nec_summary",
+    "state_tax_return", "form_4562", "form_8889", "fixed_asset_schedule",
+    "vehicle_mileage_log", "rent_roll", "mortgage_loan_documents",
+    "rd_activity_documentation",
+];
+const LLC_TYPES = Array.from(new Set([
+    ...S_CORP_TYPES, ...C_CORP_TYPES, ...PARTNERSHIP_TYPES, ...SOLE_PROP_TYPES,
+]));
+const ENTITY_DOCUMENT_TYPES = {
+    S_CORP: S_CORP_TYPES,
+    C_CORP: C_CORP_TYPES,
+    PARTNERSHIP: PARTNERSHIP_TYPES,
+    SOLE_PROP: SOLE_PROP_TYPES,
+    LLC: LLC_TYPES,
+};
+// ---------------------------------------------------------------------------
+// Build DocSpec list for a given entity type key
+// ---------------------------------------------------------------------------
+function buildDocSpec(documentType) {
+    const meta = DOC_META[documentType];
+    if (!meta)
+        return null;
+    return {
+        id: documentType,
+        documentType,
+        name: meta.name,
+        accept: ACCEPT_BY_TYPE[documentType] || ACCEPT_PDF_DOCX,
+        strategies: meta.strategies,
+        required: meta.tier === "required" ? true : meta.tier === "recommended" ? "optional" : "conditional",
+        tier: meta.tier,
+        help: meta.help,
+    };
+}
+// All doc specs across all entity types — used for reverse-mapping strategy → document needs.
+exports.DOC_SPECS_BASE = LLC_TYPES
+    .map(buildDocSpec)
+    .filter((s) => s !== null);
+function getDocSpecs(entityType) {
+    var _a;
+    const types = entityType
+        ? ((_a = ENTITY_DOCUMENT_TYPES[entityType]) !== null && _a !== void 0 ? _a : LLC_TYPES)
+        : LLC_TYPES;
+    return types
+        .map(buildDocSpec)
+        .filter((s) => s !== null);
 }

package/lib/tax-axis/lib/documentFieldCatalog.d.ts

@@ -0,0 +1,13 @@
+export interface FieldDef {
+    label: string;
+    sourceRef?: string;
+}
+export interface SectionDef {
+    head: string;
+    fields: string[];
+}
+export interface DocFieldCatalog {
+    sections: SectionDef[];
+    fields: Record<string, FieldDef>;
+}
+export declare const DOCUMENT_FIELD_CATALOG: Record<string, DocFieldCatalog>;