@paro.io/expert-shared-components 1.14.52 → 1.14.54

package/lib/tax-axis/lib/documentFieldCatalog.js

@@ -0,0 +1,808 @@
+"use strict";
+// Tax Axis — Document Field Catalog (frontend)
+//
+// Single source of truth for field labels and section groupings used by
+// DocumentReviewModal. Derived from paro-graphql-api/src/tax-axis/catalog/documentCatalog.ts.
+//
+// KEEP IN SYNC with the backend catalog when fields are added or renamed.
+// Only scalar fields (type: number | string | boolean | date | enum) are
+// listed — array/dict fields are skipped as they cannot be inline-edited.
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.DOCUMENT_FIELD_CATALOG = void 0;
+// ---------------------------------------------------------------------------
+// profit_loss
+// ---------------------------------------------------------------------------
+const PROFIT_LOSS = {
+    fields: {
+        total_revenue: { label: "Total Revenue" },
+        cost_of_goods_sold: { label: "Cost of Goods Sold" },
+        gross_profit: { label: "Gross Profit", sourceRef: "Computed" },
+        officer_compensation: { label: "Officer Compensation" },
+        salaries_wages_staff: { label: "Salaries & Wages (Staff)" },
+        employee_benefits: { label: "Employee Benefits" },
+        payroll_taxes_employer: { label: "Payroll Taxes (Employer)" },
+        employer_retirement_contribution: { label: "Employer Retirement Contribution" },
+        rent_expense: { label: "Rent / Lease" },
+        utilities: { label: "Utilities" },
+        software_subscriptions: { label: "Software & Subscriptions" },
+        professional_fees: { label: "Professional Fees" },
+        advertising_marketing: { label: "Advertising & Marketing" },
+        travel: { label: "Travel" },
+        business_meals: { label: "Business Meals" },
+        office_supplies: { label: "Office Supplies" },
+        insurance_nonhealth: { label: "Insurance (Non-health)" },
+        repairs_maintenance: { label: "Repairs & Maintenance" },
+        bank_fees: { label: "Bank Fees" },
+        contract_labor: { label: "Contract Labor" },
+        mortgage_interest: { label: "Mortgage Interest" },
+        property_tax: { label: "Property Tax" },
+        business_interest_nonmortgage: { label: "Business Interest (Non-mortgage)" },
+        depreciation_expense: { label: "Depreciation" },
+        amortization_expense: { label: "Amortization" },
+        other_expenses: { label: "Other Expenses" },
+        total_operating_expenses: { label: "Total Operating Expenses" },
+        net_operating_income: { label: "Net Operating Income" },
+        income_tax_provision: { label: "Income Tax Provision" },
+        net_income: { label: "Net Income" },
+    },
+    sections: [
+        {
+            head: "Revenue",
+            fields: ["total_revenue", "cost_of_goods_sold", "gross_profit"],
+        },
+        {
+            head: "Compensation & Payroll",
+            fields: [
+                "officer_compensation", "salaries_wages_staff", "employee_benefits",
+                "payroll_taxes_employer", "employer_retirement_contribution",
+            ],
+        },
+        {
+            head: "Operating Expenses",
+            fields: [
+                "rent_expense", "utilities", "software_subscriptions", "professional_fees",
+                "advertising_marketing", "travel", "business_meals", "office_supplies",
+                "insurance_nonhealth", "repairs_maintenance", "bank_fees", "contract_labor",
+                "mortgage_interest", "property_tax", "business_interest_nonmortgage",
+                "depreciation_expense", "amortization_expense", "other_expenses",
+            ],
+        },
+        {
+            head: "Summary",
+            fields: ["total_operating_expenses", "net_operating_income", "income_tax_provision", "net_income"],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// balance_sheet
+// ---------------------------------------------------------------------------
+const BALANCE_SHEET = {
+    fields: {
+        cash_and_equivalents: { label: "Cash & Equivalents" },
+        accounts_receivable: { label: "Accounts Receivable" },
+        allowance_for_doubtful_accounts: { label: "Allowance for Doubtful Accounts" },
+        prepaid_expenses: { label: "Prepaid Expenses" },
+        inventory: { label: "Inventory" },
+        total_current_assets: { label: "Total Current Assets" },
+        property_equipment_gross: { label: "Property & Equipment (Gross)" },
+        accumulated_depreciation: { label: "Accumulated Depreciation" },
+        property_equipment_net: { label: "Property & Equipment (Net)" },
+        intangible_assets_gross: { label: "Intangible Assets (Gross)" },
+        accumulated_amortization: { label: "Accumulated Amortization" },
+        intangible_assets_net: { label: "Intangible Assets (Net)" },
+        security_deposits_held_as_asset: { label: "Security Deposits (Asset)" },
+        total_assets: { label: "Total Assets" },
+        accounts_payable: { label: "Accounts Payable" },
+        accrued_liabilities: { label: "Accrued Liabilities" },
+        deferred_revenue: { label: "Deferred Revenue" },
+        short_term_debt: { label: "Short-term Debt" },
+        long_term_debt_current_portion: { label: "Long-term Debt (Current Portion)" },
+        total_current_liabilities: { label: "Total Current Liabilities" },
+        long_term_debt: { label: "Long-term Debt" },
+        total_liabilities: { label: "Total Liabilities" },
+        common_stock_par_value: { label: "Common Stock (Par Value)" },
+        additional_paid_in_capital: { label: "Additional Paid-in Capital" },
+        retained_earnings: { label: "Retained Earnings" },
+        aaa_balance: { label: "AAA Balance" },
+        owners_equity: { label: "Owner's Equity" },
+        total_equity: { label: "Total Equity" },
+        total_liabilities_and_equity: { label: "Total Liabilities & Equity" },
+    },
+    sections: [
+        {
+            head: "Current Assets",
+            fields: [
+                "cash_and_equivalents", "accounts_receivable", "allowance_for_doubtful_accounts",
+                "prepaid_expenses", "inventory", "total_current_assets",
+            ],
+        },
+        {
+            head: "Fixed & Other Assets",
+            fields: [
+                "property_equipment_gross", "accumulated_depreciation", "property_equipment_net",
+                "intangible_assets_gross", "accumulated_amortization", "intangible_assets_net",
+                "security_deposits_held_as_asset", "total_assets",
+            ],
+        },
+        {
+            head: "Liabilities",
+            fields: [
+                "accounts_payable", "accrued_liabilities", "deferred_revenue",
+                "short_term_debt", "long_term_debt_current_portion", "total_current_liabilities",
+                "long_term_debt", "total_liabilities",
+            ],
+        },
+        {
+            head: "Equity",
+            fields: [
+                "common_stock_par_value", "additional_paid_in_capital", "retained_earnings",
+                "aaa_balance", "owners_equity", "total_equity", "total_liabilities_and_equity",
+            ],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// federal_tax_return  (1120S / 1065 / 1120 / Schedule C)
+// ---------------------------------------------------------------------------
+const FEDERAL_TAX_RETURN = {
+    fields: {
+        entity_tax_classification: { label: "Entity Classification" },
+        ein: { label: "EIN" },
+        date_incorporated: { label: "Date Incorporated" },
+        total_assets: { label: "Total Assets" },
+        accounting_method_box: { label: "Accounting Method" },
+        industry_naics: { label: "NAICS Code" },
+        gross_receipts_L1a: { label: "Gross Receipts", sourceRef: "L1a" },
+        returns_and_allowances_L1b: { label: "Returns & Allowances", sourceRef: "L1b" },
+        revenue: { label: "Net Revenue", sourceRef: "L1c" },
+        cost_of_goods_sold: { label: "Cost of Goods Sold", sourceRef: "L2" },
+        gross_profit: { label: "Gross Profit", sourceRef: "L3" },
+        total_income: { label: "Total Income", sourceRef: "L6–L11" },
+        compensation_of_officers_line: { label: "Compensation of Officers", sourceRef: "L7/L12" },
+        salaries_wages_line: { label: "Salaries & Wages", sourceRef: "L8/L13" },
+        repairs_maintenance: { label: "Repairs & Maintenance", sourceRef: "L9/L14" },
+        rent_expense_line: { label: "Rent", sourceRef: "L11/L16" },
+        taxes_and_licenses_line: { label: "Taxes & Licenses", sourceRef: "L12/L17" },
+        interest_expense_line: { label: "Interest Expense", sourceRef: "L13/L18" },
+        charitable_contributions: { label: "Charitable Contributions", sourceRef: "L19" },
+        depreciation_line: { label: "Depreciation", sourceRef: "L14/L20" },
+        advertising_expense: { label: "Advertising", sourceRef: "L16/L22" },
+        pension_profit_sharing: { label: "Pension / Profit Sharing", sourceRef: "L17/L23" },
+        employee_benefit_programs: { label: "Employee Benefit Programs", sourceRef: "L18/L24" },
+        other_deductions_line: { label: "Other Deductions", sourceRef: "L19/L26" },
+        total_deductions: { label: "Total Deductions", sourceRef: "L20/L27" },
+        net_income: { label: "Net Income / Ordinary Income", sourceRef: "L21/L28/L30" },
+        nol_deduction: { label: "NOL Deduction", sourceRef: "L29a" },
+        total_tax: { label: "Total Tax", sourceRef: "L31" },
+        estimated_tax_payments: { label: "Estimated Tax Payments", sourceRef: "L32b" },
+        tax_due_or_overpayment: { label: "Tax Due / Overpayment" },
+        self_emp_hi: { label: "Self-Employed Health Insurance" },
+        number_of_k1s_attached: { label: "Number of K-1s Attached" },
+    },
+    sections: [
+        {
+            head: "Entity Info",
+            fields: ["entity_tax_classification", "ein", "date_incorporated", "accounting_method_box", "industry_naics"],
+        },
+        {
+            head: "Income",
+            fields: ["gross_receipts_L1a", "returns_and_allowances_L1b", "revenue", "cost_of_goods_sold", "gross_profit", "total_income", "total_assets"],
+        },
+        {
+            head: "Deductions",
+            fields: [
+                "compensation_of_officers_line", "salaries_wages_line", "repairs_maintenance",
+                "rent_expense_line", "taxes_and_licenses_line", "interest_expense_line",
+                "charitable_contributions", "depreciation_line", "advertising_expense",
+                "pension_profit_sharing", "employee_benefit_programs", "other_deductions_line",
+                "total_deductions",
+            ],
+        },
+        {
+            head: "Tax Summary",
+            fields: ["net_income", "nol_deduction", "total_tax", "estimated_tax_payments", "tax_due_or_overpayment", "self_emp_hi", "number_of_k1s_attached"],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// w3
+// ---------------------------------------------------------------------------
+const W3 = {
+    fields: {
+        wages_tips_other_compensation_box1: { label: "Wages, Tips & Other Compensation", sourceRef: "Box 1" },
+        federal_income_tax_withheld_box2: { label: "Federal Income Tax Withheld", sourceRef: "Box 2" },
+        social_security_wages_box3: { label: "Social Security Wages", sourceRef: "Box 3" },
+        social_security_tax_withheld_box4: { label: "Social Security Tax Withheld", sourceRef: "Box 4" },
+        medicare_wages_box5: { label: "Medicare Wages", sourceRef: "Box 5" },
+        medicare_tax_withheld_box6: { label: "Medicare Tax Withheld", sourceRef: "Box 6" },
+        social_security_tips_box7: { label: "Social Security Tips", sourceRef: "Box 7" },
+        allocated_tips_box8: { label: "Allocated Tips", sourceRef: "Box 8" },
+        dependent_care_benefits_box10: { label: "Dependent Care Benefits", sourceRef: "Box 10" },
+        nonqualified_plans_box11: { label: "Nonqualified Plans", sourceRef: "Box 11" },
+        local_wages_box18: { label: "Local Wages", sourceRef: "Box 18" },
+        local_income_tax_box19: { label: "Local Income Tax", sourceRef: "Box 19" },
+        employees: { label: "Total Employees", sourceRef: "Box d" },
+        owner_w2_comp: { label: "Officer / Owner W-2 Compensation", sourceRef: "Box 1 (officers)" },
+        officer_health_insurance_included: { label: "Officer Health Insurance Included (Code DD)" },
+    },
+    sections: [
+        {
+            head: "Wages & Withholding",
+            fields: [
+                "wages_tips_other_compensation_box1", "federal_income_tax_withheld_box2",
+                "social_security_wages_box3", "social_security_tax_withheld_box4",
+                "medicare_wages_box5", "medicare_tax_withheld_box6",
+                "social_security_tips_box7", "allocated_tips_box8",
+            ],
+        },
+        {
+            head: "Benefits & Other",
+            fields: [
+                "dependent_care_benefits_box10", "nonqualified_plans_box11",
+                "local_wages_box18", "local_income_tax_box19",
+                "officer_health_insurance_included",
+            ],
+        },
+        {
+            head: "Summary",
+            fields: ["employees", "owner_w2_comp"],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// payroll_records
+// ---------------------------------------------------------------------------
+const PAYROLL_RECORDS = {
+    fields: {
+        employees: { label: "Total Employees" },
+        w2_wages_paid_total: { label: "W-2 Wages Paid (Total)" },
+        total_federal_withholding: { label: "Federal Income Tax Withheld" },
+        total_ss_withholding: { label: "Social Security Tax Withheld" },
+        total_medicare_withholding: { label: "Medicare Tax Withheld" },
+        employer_fica_match: { label: "Employer FICA Match" },
+        employer_futa_paid: { label: "Employer FUTA Paid" },
+        employer_401k_match_total: { label: "Employer 401(k) Match (Total)" },
+        dependent_care_benefits_paid: { label: "Dependent Care Benefits Paid" },
+        bonuses_paid_total: { label: "Bonuses Paid (Total)" },
+        commissions_paid_total: { label: "Commissions Paid (Total)" },
+        overtime_pay_total: { label: "Overtime Pay (Total)" },
+        tip_income_reported: { label: "Tip Income Reported" },
+        taxable_fringe_benefits_total: { label: "Taxable Fringe Benefits (Total)" },
+    },
+    sections: [
+        {
+            head: "Wages & Withholding",
+            fields: [
+                "employees", "w2_wages_paid_total", "total_federal_withholding",
+                "total_ss_withholding", "total_medicare_withholding", "employer_fica_match",
+                "employer_futa_paid",
+            ],
+        },
+        {
+            head: "Benefits & Compensation",
+            fields: [
+                "employer_401k_match_total", "dependent_care_benefits_paid",
+                "bonuses_paid_total", "commissions_paid_total", "overtime_pay_total",
+                "tip_income_reported", "taxable_fringe_benefits_total",
+            ],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// schedule_k1_s_corp
+// ---------------------------------------------------------------------------
+const SCHEDULE_K1_S_CORP = {
+    fields: {
+        shareholder_ownership_pct: { label: "Shareholder Ownership %" },
+        ordinary_business_income_L1: { label: "Ordinary Business Income", sourceRef: "L1" },
+        net_rental_real_estate_income_L2: { label: "Net Rental Real Estate Income", sourceRef: "L2" },
+        other_net_rental_income_L3: { label: "Other Net Rental Income", sourceRef: "L3" },
+        interest_income_L4: { label: "Interest Income", sourceRef: "L4" },
+        ordinary_dividends_L5a: { label: "Ordinary Dividends", sourceRef: "L5a" },
+        qualified_dividends_L5b: { label: "Qualified Dividends", sourceRef: "L5b" },
+        royalties_L6: { label: "Royalties", sourceRef: "L6" },
+        net_short_term_capital_gain_L7: { label: "Net Short-term Capital Gain", sourceRef: "L7" },
+        net_long_term_capital_gain_L8a: { label: "Net Long-term Capital Gain", sourceRef: "L8a" },
+        unrecaptured_1250_gain_L8c: { label: "Unrecaptured §1250 Gain", sourceRef: "L8c" },
+        net_section_1231_gain_L9: { label: "Net §1231 Gain", sourceRef: "L9" },
+        other_income_L10: { label: "Other Income", sourceRef: "L10" },
+        section_179_deduction_L11: { label: "§179 Deduction", sourceRef: "L11" },
+        charitable_contributions_L12A: { label: "Charitable Contributions", sourceRef: "L12A" },
+        post_1986_depreciation_adjustment_L15A: { label: "Post-1986 Depreciation Adjustment", sourceRef: "L15A" },
+        tax_exempt_interest_L16A: { label: "Tax-exempt Interest", sourceRef: "L16A" },
+        other_tax_exempt_income_L16B: { label: "Other Tax-exempt Income", sourceRef: "L16B" },
+        nondeductible_expenses_L16C: { label: "Nondeductible Expenses", sourceRef: "L16C" },
+        cash_distributions_L16D: { label: "Cash Distributions", sourceRef: "L16D" },
+        property_distributions_L16E: { label: "Property Distributions", sourceRef: "L16E" },
+        qbi_ordinary_income_L17D: { label: "QBI Ordinary Income", sourceRef: "L17D" },
+        qbi_w2_wages_L17E: { label: "QBI W-2 Wages", sourceRef: "L17E" },
+        qbi_ubia_L17F: { label: "QBI UBIA of Qualified Property", sourceRef: "L17F" },
+        health_insurance_2pct_shareholder_L17V: { label: "Health Insurance (2% Shareholder)", sourceRef: "L17V" },
+        beginning_stock_basis: { label: "Beginning Stock Basis" },
+        ending_stock_basis: { label: "Ending Stock Basis" },
+    },
+    sections: [
+        {
+            head: "Ownership",
+            fields: ["shareholder_ownership_pct", "beginning_stock_basis", "ending_stock_basis"],
+        },
+        {
+            head: "Income & Gains",
+            fields: [
+                "ordinary_business_income_L1", "net_rental_real_estate_income_L2", "other_net_rental_income_L3",
+                "interest_income_L4", "ordinary_dividends_L5a", "qualified_dividends_L5b",
+                "royalties_L6", "net_short_term_capital_gain_L7", "net_long_term_capital_gain_L8a",
+                "unrecaptured_1250_gain_L8c", "net_section_1231_gain_L9", "other_income_L10",
+            ],
+        },
+        {
+            head: "Deductions & Credits",
+            fields: ["section_179_deduction_L11", "charitable_contributions_L12A", "post_1986_depreciation_adjustment_L15A"],
+        },
+        {
+            head: "QBI & Distributions",
+            fields: [
+                "qbi_ordinary_income_L17D", "qbi_w2_wages_L17E", "qbi_ubia_L17F",
+                "health_insurance_2pct_shareholder_L17V",
+                "tax_exempt_interest_L16A", "other_tax_exempt_income_L16B",
+                "nondeductible_expenses_L16C", "cash_distributions_L16D", "property_distributions_L16E",
+            ],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// schedule_k1_partnership
+// ---------------------------------------------------------------------------
+const SCHEDULE_K1_PARTNERSHIP = {
+    fields: {
+        ordinary_business_income_L1: { label: "Ordinary Business Income", sourceRef: "L1" },
+        net_rental_real_estate_income_L2: { label: "Net Rental Real Estate Income", sourceRef: "L2" },
+        other_net_rental_income_L3: { label: "Other Net Rental Income", sourceRef: "L3" },
+        guaranteed_payments_services_L4a: { label: "Guaranteed Payments (Services)", sourceRef: "L4a" },
+        guaranteed_payments_capital_L4b: { label: "Guaranteed Payments (Capital)", sourceRef: "L4b" },
+        interest_income_L5: { label: "Interest Income", sourceRef: "L5" },
+        ordinary_dividends_L6a: { label: "Ordinary Dividends", sourceRef: "L6a" },
+        qualified_dividends_L6b: { label: "Qualified Dividends", sourceRef: "L6b" },
+        royalties_L7: { label: "Royalties", sourceRef: "L7" },
+        net_short_term_capital_gain_L8: { label: "Net Short-term Capital Gain", sourceRef: "L8" },
+        net_long_term_capital_gain_L9a: { label: "Net Long-term Capital Gain", sourceRef: "L9a" },
+        unrecaptured_1250_gain_L9c: { label: "Unrecaptured §1250 Gain", sourceRef: "L9c" },
+        net_section_1231_gain_L10: { label: "Net §1231 Gain", sourceRef: "L10" },
+        other_income_L11: { label: "Other Income", sourceRef: "L11" },
+        section_179_deduction_L12: { label: "§179 Deduction", sourceRef: "L12" },
+        self_employment_earnings_L14A: { label: "Self-Employment Earnings", sourceRef: "L14A" },
+        nonrecourse_liabilities_box_K: { label: "Nonrecourse Liabilities", sourceRef: "Box K1" },
+        qualified_nonrecourse_financing_box_K: { label: "Qualified Nonrecourse Financing", sourceRef: "Box K2" },
+        recourse_liabilities_box_K: { label: "Recourse Liabilities", sourceRef: "Box K3" },
+        capital_account_beginning_L: { label: "Capital Account (Beginning)", sourceRef: "Item L" },
+        capital_contributions_L: { label: "Capital Contributions", sourceRef: "Item L" },
+        capital_current_year_L: { label: "Current Year Increase (Decrease)", sourceRef: "Item L" },
+        capital_withdrawals_distributions_L: { label: "Withdrawals & Distributions", sourceRef: "Item L" },
+        capital_account_ending_L: { label: "Capital Account (Ending)", sourceRef: "Item L" },
+        cash_distributions_L19A: { label: "Cash Distributions", sourceRef: "L19a" },
+        qbi_w2_wages_statement_a: { label: "QBI W-2 Wages", sourceRef: "L20 Stmt A" },
+        qbi_ubia_L20c: { label: "QBI UBIA of Qualified Property", sourceRef: "L20c" },
+    },
+    sections: [
+        {
+            head: "Income & Gains",
+            fields: [
+                "ordinary_business_income_L1", "net_rental_real_estate_income_L2", "other_net_rental_income_L3",
+                "guaranteed_payments_services_L4a", "guaranteed_payments_capital_L4b",
+                "interest_income_L5", "ordinary_dividends_L6a", "qualified_dividends_L6b",
+                "royalties_L7", "net_short_term_capital_gain_L8", "net_long_term_capital_gain_L9a",
+                "unrecaptured_1250_gain_L9c", "net_section_1231_gain_L10", "other_income_L11",
+            ],
+        },
+        {
+            head: "Deductions",
+            fields: ["section_179_deduction_L12", "self_employment_earnings_L14A"],
+        },
+        {
+            head: "Capital Account",
+            fields: [
+                "capital_account_beginning_L", "capital_contributions_L", "capital_current_year_L",
+                "capital_withdrawals_distributions_L", "capital_account_ending_L",
+                "nonrecourse_liabilities_box_K", "qualified_nonrecourse_financing_box_K", "recourse_liabilities_box_K",
+            ],
+        },
+        {
+            head: "QBI & Distributions",
+            fields: ["qbi_w2_wages_statement_a", "qbi_ubia_L20c", "cash_distributions_L19A"],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// state_tax_return
+// ---------------------------------------------------------------------------
+const STATE_TAX_RETURN = {
+    fields: {
+        il_replacement_tax: { label: "IL Replacement Tax" },
+        pte_tax_paid: { label: "PTE Tax Paid (by state)" },
+    },
+    sections: [
+        {
+            head: "State Tax",
+            fields: ["il_replacement_tax", "pte_tax_paid"],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// form_4562
+// ---------------------------------------------------------------------------
+const FORM_4562 = {
+    fields: {
+        section_179_max_amount_L1: { label: "§179 Maximum Amount", sourceRef: "L1" },
+        section_179_cost_placed_L2: { label: "§179 Property Cost Placed in Service", sourceRef: "L2" },
+        threshold_reduction_L3: { label: "Threshold Cost Reduction", sourceRef: "L3" },
+        dollar_limitation_L5: { label: "§179 Dollar Limitation", sourceRef: "L5" },
+        section_179_expense_L12: { label: "§179 Expense Elected", sourceRef: "L12" },
+        section_179_carryover_to_next_year_L13: { label: "§179 Carryover to Next Year", sourceRef: "L13" },
+        bonus_depreciation_claimed_L14: { label: "Bonus Depreciation Claimed", sourceRef: "L14" },
+        macrs_prior_year_assets_L17: { label: "MACRS Prior-year Assets", sourceRef: "L17" },
+        macrs_current_year_gds: { label: "MACRS Current-year (GDS)" },
+        macrs_current_year_ads: { label: "MACRS Current-year (ADS)" },
+        amortization_starting_this_year_L42: { label: "Amortization Starting This Year", sourceRef: "L42" },
+        amortization_continuing_L43: { label: "Amortization (Continuing)", sourceRef: "L43" },
+        total_depreciation_L22: { label: "Total Depreciation", sourceRef: "L22" },
+        fixed_asset_additions: { label: "Fixed Asset Additions (Current Year)" },
+        qualifying_asset_cost: { label: "Qualifying Asset Cost (≤20yr life)" },
+        qip_present: { label: "QIP Present" },
+    },
+    sections: [
+        {
+            head: "§179 Expensing",
+            fields: [
+                "section_179_max_amount_L1", "section_179_cost_placed_L2", "threshold_reduction_L3",
+                "dollar_limitation_L5", "section_179_expense_L12", "section_179_carryover_to_next_year_L13",
+            ],
+        },
+        {
+            head: "Bonus & MACRS Depreciation",
+            fields: [
+                "bonus_depreciation_claimed_L14", "macrs_prior_year_assets_L17",
+                "macrs_current_year_gds", "macrs_current_year_ads",
+                "amortization_starting_this_year_L42", "amortization_continuing_L43",
+                "total_depreciation_L22",
+            ],
+        },
+        {
+            head: "Asset Summary",
+            fields: ["fixed_asset_additions", "qualifying_asset_cost", "qip_present"],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// fixed_asset_schedule
+// ---------------------------------------------------------------------------
+const FIXED_ASSET_SCHEDULE = {
+    fields: {
+        total_original_cost: { label: "Total Original Cost" },
+        total_accumulated_depreciation: { label: "Total Accumulated Depreciation" },
+        total_net_book_value: { label: "Total Net Book Value" },
+        fixed_asset_additions_current_year: { label: "Fixed Asset Additions (Current Year)" },
+        qualifying_asset_cost: { label: "Qualifying Asset Cost (≤20yr life)" },
+        ubia_total: { label: "UBIA of Qualified Property" },
+        qip_value: { label: "QIP Value" },
+        total_section_179_claimed: { label: "Total §179 Claimed" },
+        total_bonus_depreciation_claimed: { label: "Total Bonus Depreciation Claimed" },
+    },
+    sections: [
+        {
+            head: "Asset Totals",
+            fields: [
+                "total_original_cost", "total_accumulated_depreciation", "total_net_book_value",
+                "fixed_asset_additions_current_year", "qualifying_asset_cost",
+                "ubia_total", "qip_value",
+                "total_section_179_claimed", "total_bonus_depreciation_claimed",
+            ],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// schedule_se
+// ---------------------------------------------------------------------------
+const SCHEDULE_SE = {
+    fields: {
+        net_profit_from_schedule_c_L1a: { label: "Net Profit from Schedule C", sourceRef: "L1a" },
+        partnership_se_income: { label: "Partnership SE Income", sourceRef: "L2" },
+        se_net_earnings_L3: { label: "SE Net Earnings", sourceRef: "L3" },
+        ss_wage_base_portion_L4a: { label: "SS Wage Base Portion", sourceRef: "L4a" },
+        medicare_portion_L4b: { label: "Medicare Portion", sourceRef: "L4b" },
+        se_tax_amount_L4: { label: "SE Tax Amount", sourceRef: "L4" },
+        se_half_deduction_L5: { label: "SE Half Deduction", sourceRef: "L5" },
+        additional_medicare_tax: { label: "Additional Medicare Tax (0.9%)" },
+    },
+    sections: [
+        {
+            head: "Self-Employment Tax",
+            fields: [
+                "net_profit_from_schedule_c_L1a", "partnership_se_income",
+                "se_net_earnings_L3", "ss_wage_base_portion_L4a", "medicare_portion_L4b",
+                "se_tax_amount_L4", "se_half_deduction_L5", "additional_medicare_tax",
+            ],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// form_8829 (Home Office)
+// ---------------------------------------------------------------------------
+const FORM_8829 = {
+    fields: {
+        home_office_method: { label: "Home Office Method" },
+        home_office_sqft_L1: { label: "Home Office Sq Ft", sourceRef: "L1" },
+        total_home_sqft_L2: { label: "Total Home Sq Ft", sourceRef: "L2" },
+        business_use_pct_home_L3: { label: "Business Use %", sourceRef: "L3" },
+        tentative_profit_L8: { label: "Tentative Profit (Schedule C L29)", sourceRef: "L8" },
+        mortgage_interest_direct_L11: { label: "Mortgage Interest (Direct)", sourceRef: "L11" },
+        real_estate_taxes_direct_L12: { label: "Real Estate Taxes (Direct)", sourceRef: "L12" },
+        insurance_indirect_L17: { label: "Insurance (Indirect)", sourceRef: "L17" },
+        rent_paid_indirect_L18: { label: "Rent Paid (Indirect)", sourceRef: "L18" },
+        repairs_maintenance_indirect_L19: { label: "Repairs & Maintenance (Indirect)", sourceRef: "L19" },
+        utilities_indirect_L20: { label: "Utilities (Indirect)", sourceRef: "L20" },
+        total_indirect_expenses_L21: { label: "Total Indirect Expenses", sourceRef: "L21" },
+        carryover_from_prior_year_L23: { label: "Carryover from Prior Year", sourceRef: "L23" },
+        depreciation_of_home_L28: { label: "Depreciation of Home", sourceRef: "L28" },
+        carryover_to_next_year_L29: { label: "Carryover to Next Year", sourceRef: "L29" },
+        home_office_deduction_L30: { label: "Home Office Deduction", sourceRef: "L30" },
+        own_or_rent_home: { label: "Own or Rent Home" },
+    },
+    sections: [
+        {
+            head: "Usage",
+            fields: ["home_office_method", "own_or_rent_home", "home_office_sqft_L1", "total_home_sqft_L2", "business_use_pct_home_L3"],
+        },
+        {
+            head: "Expenses",
+            fields: [
+                "tentative_profit_L8", "mortgage_interest_direct_L11", "real_estate_taxes_direct_L12",
+                "insurance_indirect_L17", "rent_paid_indirect_L18", "repairs_maintenance_indirect_L19",
+                "utilities_indirect_L20", "total_indirect_expenses_L21",
+            ],
+        },
+        {
+            head: "Deduction",
+            fields: ["carryover_from_prior_year_L23", "depreciation_of_home_L28", "carryover_to_next_year_L29", "home_office_deduction_L30"],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// form_8889 (HSA)
+// ---------------------------------------------------------------------------
+const FORM_8889 = {
+    fields: {
+        hdhp_coverage_L1: { label: "HDHP Coverage", sourceRef: "L1" },
+        hsa_contributions_L2: { label: "HSA Contributions", sourceRef: "L2" },
+        age_55_catchup_contribution_L3: { label: "Age 55+ Catch-up Contribution", sourceRef: "L3" },
+        archer_msa_contributions_L4: { label: "Archer MSA Contributions", sourceRef: "L4" },
+        employer_contributions_L9: { label: "Employer HSA Contributions", sourceRef: "L9" },
+        qualified_hsa_funding_distributions_L10: { label: "Qualified HSA Funding Distributions", sourceRef: "L10" },
+        deductible_hsa_contributions_L13: { label: "Deductible HSA Contributions", sourceRef: "L13" },
+        total_distributions_L14a: { label: "Total Distributions", sourceRef: "L14a" },
+        qualified_medical_expenses_L15: { label: "Qualified Medical Expenses", sourceRef: "L15" },
+        taxable_hsa_distributions_L16: { label: "Taxable HSA Distributions", sourceRef: "L16" },
+        additional_20pct_tax_L17b: { label: "Additional 20% Tax", sourceRef: "L17b" },
+        last_month_rule_inclusion_L21: { label: "Last-Month Rule Inclusion", sourceRef: "L21" },
+    },
+    sections: [
+        {
+            head: "Contributions",
+            fields: [
+                "hdhp_coverage_L1", "hsa_contributions_L2", "age_55_catchup_contribution_L3",
+                "archer_msa_contributions_L4", "employer_contributions_L9",
+                "qualified_hsa_funding_distributions_L10", "deductible_hsa_contributions_L13",
+            ],
+        },
+        {
+            head: "Distributions",
+            fields: [
+                "total_distributions_L14a", "qualified_medical_expenses_L15",
+                "taxable_hsa_distributions_L16", "additional_20pct_tax_L17b", "last_month_rule_inclusion_L21",
+            ],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// form_2553 (S-Corp Election)
+// ---------------------------------------------------------------------------
+const FORM_2553 = {
+    fields: {
+        s_corp_election_effective_date: { label: "S-Corp Election Effective Date" },
+        s_corp_election_filed_date: { label: "S-Corp Election Filed Date" },
+        s_corp_election_accepted_date: { label: "IRS Acceptance Date" },
+        state_of_incorporation: { label: "State of Incorporation" },
+        date_incorporated_or_formed: { label: "Date Incorporated / Formed" },
+        selected_tax_year: { label: "Selected Tax Year" },
+        service_center_filed_with: { label: "Service Center Filed With" },
+        election_filed_present: { label: "Election Filed" },
+    },
+    sections: [
+        {
+            head: "S-Corp Election",
+            fields: [
+                "election_filed_present", "s_corp_election_effective_date",
+                "s_corp_election_filed_date", "s_corp_election_accepted_date",
+                "state_of_incorporation", "date_incorporated_or_formed",
+                "selected_tax_year", "service_center_filed_with",
+            ],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// form_1099_nec_summary
+// ---------------------------------------------------------------------------
+const FORM_1099_NEC_SUMMARY = {
+    fields: {
+        contractor_count: { label: "Contractor Count" },
+        total_contractor_payments_box1: { label: "Total Contractor Payments", sourceRef: "Box 1 (sum)" },
+        total_backup_withholding_box4: { label: "Total Backup Withholding", sourceRef: "Box 4 (sum)" },
+        filing_date: { label: "Filing Date" },
+        filed_electronically_flag: { label: "Filed Electronically" },
+    },
+    sections: [
+        {
+            head: "1099-NEC Summary",
+            fields: [
+                "contractor_count", "total_contractor_payments_box1",
+                "total_backup_withholding_box4", "filing_date", "filed_electronically_flag",
+            ],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// vehicle_mileage_log
+// ---------------------------------------------------------------------------
+const VEHICLE_MILEAGE_LOG = {
+    fields: {
+        vehicle_method: { label: "Deduction Method" },
+        vehicle_year_make_model: { label: "Vehicle (Year / Make / Model)" },
+        date_placed_in_service: { label: "Date Placed in Service" },
+        total_miles: { label: "Total Miles" },
+        business_miles: { label: "Business Miles" },
+        commuting_miles: { label: "Commuting Miles" },
+        other_personal_miles: { label: "Other Personal Miles" },
+        business_use_pct: { label: "Business Use %" },
+        mileage_rate_used: { label: "Mileage Rate Used" },
+        parking_tolls: { label: "Parking & Tolls" },
+        vehicle_deduction_standard_method: { label: "Vehicle Deduction (Standard Method)" },
+        vehicle_cost_basis: { label: "Vehicle Cost Basis (Actual Method)" },
+    },
+    sections: [
+        {
+            head: "Vehicle & Usage",
+            fields: [
+                "vehicle_method", "vehicle_year_make_model", "date_placed_in_service",
+                "total_miles", "business_miles", "commuting_miles", "other_personal_miles", "business_use_pct",
+            ],
+        },
+        {
+            head: "Deduction",
+            fields: ["mileage_rate_used", "parking_tolls", "vehicle_deduction_standard_method", "vehicle_cost_basis"],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// rent_roll
+// ---------------------------------------------------------------------------
+const RENT_ROLL = {
+    fields: {
+        total_units: { label: "Total Units" },
+        occupied_units: { label: "Occupied Units" },
+        vacancy_rate: { label: "Vacancy Rate" },
+        monthly_rent_roll: { label: "Monthly Rent Roll" },
+        scheduled_annual_rent: { label: "Scheduled Annual Rent" },
+        actual_rental_revenue: { label: "Actual Rental Revenue" },
+        security_deposits_held: { label: "Security Deposits Held" },
+        concessions_granted: { label: "Concessions Granted" },
+        late_fees_collected: { label: "Late Fees Collected" },
+        tenant_turnover_rate: { label: "Tenant Turnover Rate" },
+        commercial_sqft_leased: { label: "Commercial Sq Ft Leased" },
+    },
+    sections: [
+        {
+            head: "Occupancy",
+            fields: ["total_units", "occupied_units", "vacancy_rate", "tenant_turnover_rate"],
+        },
+        {
+            head: "Revenue",
+            fields: ["monthly_rent_roll", "scheduled_annual_rent", "actual_rental_revenue", "concessions_granted", "late_fees_collected"],
+        },
+        {
+            head: "Other",
+            fields: ["security_deposits_held", "commercial_sqft_leased"],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// mortgage_loan_documents
+// ---------------------------------------------------------------------------
+const MORTGAGE_LOAN_DOCUMENTS = {
+    fields: {
+        total_interest_expense_from_1098s: { label: "Total Interest Expense (1098s)" },
+        total_principal_paid_current_year: { label: "Total Principal Paid (Current Year)" },
+        points_paid_at_origination: { label: "Points Paid at Origination" },
+        mortgage_insurance_premiums: { label: "Mortgage Insurance Premiums" },
+        balloon_payment_risk: { label: "Balloon Payment Risk" },
+        qualified_nonrecourse_flag: { label: "Qualified Nonrecourse" },
+    },
+    sections: [
+        {
+            head: "Loan Summary",
+            fields: [
+                "total_interest_expense_from_1098s", "total_principal_paid_current_year",
+                "points_paid_at_origination", "mortgage_insurance_premiums",
+                "balloon_payment_risk", "qualified_nonrecourse_flag",
+            ],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// operating_agreement
+// ---------------------------------------------------------------------------
+const OPERATING_AGREEMENT = {
+    fields: {
+        state_of_formation: { label: "State of Formation" },
+        formation_date: { label: "Formation Date" },
+        fiscal_year_end_elected: { label: "Fiscal Year End" },
+        member_count: { label: "Member Count" },
+        distributions_paid_current_year: { label: "Distributions Paid (Current Year)" },
+        buy_sell_provisions_present: { label: "Buy-Sell Provisions Present" },
+        capital_call_provisions_present: { label: "Capital Call Provisions Present" },
+        special_allocations_present: { label: "Special Allocations Present" },
+        manager_compensation_terms: { label: "Manager Compensation Terms" },
+    },
+    sections: [
+        {
+            head: "Entity Details",
+            fields: [
+                "state_of_formation", "formation_date", "fiscal_year_end_elected", "member_count",
+                "buy_sell_provisions_present", "capital_call_provisions_present", "special_allocations_present",
+            ],
+        },
+        {
+            head: "Economics",
+            fields: ["distributions_paid_current_year", "manager_compensation_terms"],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// rd_activity_documentation
+// ---------------------------------------------------------------------------
+const RD_ACTIVITY_DOCUMENTATION = {
+    fields: {
+        r_d_activity_present: { label: "R&D Activity Present" },
+        total_rd_expenses: { label: "Total R&D Expenses" },
+        avg_prior_3yr_qres: { label: "Avg Prior 3-Year QREs" },
+    },
+    sections: [
+        {
+            head: "R&D Credit",
+            fields: ["r_d_activity_present", "total_rd_expenses", "avg_prior_3yr_qres"],
+        },
+    ],
+};
+// ---------------------------------------------------------------------------
+// Master registry — keyed by backend documentType string
+// ---------------------------------------------------------------------------
+exports.DOCUMENT_FIELD_CATALOG = {
+    profit_loss: PROFIT_LOSS,
+    balance_sheet: BALANCE_SHEET,
+    federal_tax_return: FEDERAL_TAX_RETURN,
+    w3: W3,
+    payroll_records: PAYROLL_RECORDS,
+    schedule_k1_s_corp: SCHEDULE_K1_S_CORP,
+    schedule_k1_partnership: SCHEDULE_K1_PARTNERSHIP,
+    state_tax_return: STATE_TAX_RETURN,
+    form_4562: FORM_4562,
+    fixed_asset_schedule: FIXED_ASSET_SCHEDULE,
+    schedule_se: SCHEDULE_SE,
+    form_8829: FORM_8829,
+    form_8889: FORM_8889,
+    form_2553: FORM_2553,
+    form_1099_nec_summary: FORM_1099_NEC_SUMMARY,
+    vehicle_mileage_log: VEHICLE_MILEAGE_LOG,
+    rent_roll: RENT_ROLL,
+    mortgage_loan_documents: MORTGAGE_LOAN_DOCUMENTS,
+    operating_agreement: OPERATING_AGREEMENT,
+    rd_activity_documentation: RD_ACTIVITY_DOCUMENTATION,
+};