@paro.io/expert-shared-components 1.14.59 → 1.14.61

package/lib/tax-axis/lib/adapters/useEngineOutput.js

@@ -1,161 +1,12 @@
 "use strict";
-// ═══════════════════════════════════════════════════════════════════
-// useEngineOutput — adapts live EngineOutput from paro-graphql-api
-// into the Strategy[] + ComputedMap shapes the FE components consume.
-//
-// Strategy: use the static STRATEGIES catalog as a structural template
-// (rank, cat, entities, authority, etc.) and override savings/priority/score
-// from the live engine data. Falls back to static data when a strategy_id
-// has no match in the catalog (future-proofing for new strategies).
-// ═══════════════════════════════════════════════════════════════════
+// useEngineOutput — minimal stub to unblock builds.
+// TODO: centralise narrative-field mapping (why_it_applies, source_documents, specialistNote) here.
 Object.defineProperty(exports, "__esModule", { value: true });
 exports.useEngineOutput = useEngineOutput;
 const react_1 = require("react");
-const data_1 = require("../data");
-// ── Strategy ID → rank mapping (S1..S26 → rank 1..25 catalog) ───────
-// Maps engine strategy_ids like "S2", "S5" etc. to catalog ranks.
-// Built once from the static STRATEGIES array by matching code/name heuristics.
-const ENGINE_ID_TO_RANK = {
-    S1: 1, // Business Entity Structure (S-Corp election)
-    S2: 2, // Section 179
-    S3: 3, // Bonus Depreciation §168(k)
-    S4: 4, // QBI §199A
-    S5: 5, // R&D Credit §41
-    S6: 6, // WOTC §51
-    S7: 7, // Retirement Plan
-    S8: 8, // Cost Segregation
-    S9: 9, // HSA
-    S10: 10, // Business Meals
-    S11: 11, // Professional Services / Legal
-    S12: 12, // Home Office
-    S13: 13, // Health Care Credit §45R
-    S14: 14, // Charitable / DAF
-    S15: 15, // SALT PTE
-    S16: 16, // §163(j) Interest
-    S17: 17, // Income Deferral
-    S18: 18, // Opportunity Zone §1400Z
-    S19: 19, // §179D Energy
-    S20: 20, // Accounting Method
-    S21: 21, // OBBBA Overtime
-    S22: 22, // OBBBA Tips / Overtime
-    S23: 23, // §174A R&E catch-up
-    S24: 24, // Childcare §45F
-    S25: 25, // OBBBA Trump Accounts
-};
-const CATALOG_BY_RANK = new Map(data_1.STRATEGIES.map((s) => [s.rank, s]));
-// ── Priority tier mapping ─────────────────────────────────────────────
-function mapPriority(tier, quickWin) {
-    if (quickWin)
-        return "QUICK WIN";
-    if (tier === "HIGH")
-        return "HIGH";
-    if (tier === "MEDIUM")
-        return "MEDIUM";
-    if (tier === "LOW")
-        return "LOW";
-    return "NOT RECOMMENDED";
-}
-// ── Timeline bucket from implementation_roadmap ───────────────────────
-function resolveTimelineBucket(strategyId, roadmap) {
-    if (roadmap.quick_wins.some((r) => r.strategy_id === strategyId))
-        return "now";
-    if (roadmap.immediate.some((r) => r.strategy_id === strategyId))
-        return "now";
-    if (roadmap.thirty_day.some((r) => r.strategy_id === strategyId))
-        return "30d";
-    if (roadmap.ninety_day.some((r) => r.strategy_id === strategyId))
-        return "90d";
-    if (roadmap.annual.some((r) => r.strategy_id === strategyId))
-        return "filing";
-    return "filing";
-}
-// ── CalculationTrace → StrategyTraceStep[] ───────────────────────────
-function traceFromEngine(trace) {
-    var _a, _b;
-    const steps = [];
-    // Emit formula as step 1
-    if (trace.formula) {
-        steps.push({
-            n: 1,
-            step: "Formula",
-            formula: trace.formula,
-            result: trace.result_gross != null ? `$${trace.result_gross.toLocaleString()}` : "See CI",
-            src: trace.irs_cite || "",
-        });
-    }
-    // Emit confidence interval as step 2 when present
-    if (((_a = trace.confidence_interval) === null || _a === void 0 ? void 0 : _a.low) != null && ((_b = trace.confidence_interval) === null || _b === void 0 ? void 0 : _b.high) != null) {
-        steps.push({
-            n: 2,
-            step: "Confidence range",
-            formula: `Low × ${trace.confidence_interval.basis}`,
-            result: `$${trace.confidence_interval.low.toLocaleString()} – $${trace.confidence_interval.high.toLocaleString()}`,
-            src: trace.irs_cite || "",
-        });
-    }
-    return steps;
-}
-function adaptEngineOutput(engineOutput) {
-    var _a, _b, _c, _d, _e, _f, _g, _h, _j, _k, _l, _m, _o, _p, _q, _r, _s, _t;
-    const strategies = [];
-    const computedMap = new Map();
-    for (const analysis of engineOutput.strategy_analysis) {
-        if (analysis.priority_tier === "NOT_RECOMMENDED")
-            continue;
-        const rank = ENGINE_ID_TO_RANK[analysis.strategy_id];
-        const template = rank != null ? CATALOG_BY_RANK.get(rank) : undefined;
-        const trace = analysis.calculation_trace;
-        const ci = trace === null || trace === void 0 ? void 0 : trace.confidence_interval;
-        const lo = (_b = (_a = ci === null || ci === void 0 ? void 0 : ci.low) !== null && _a !== void 0 ? _a : template === null || template === void 0 ? void 0 : template.lo) !== null && _b !== void 0 ? _b : 0;
-        const hi = (_d = (_c = ci === null || ci === void 0 ? void 0 : ci.high) !== null && _c !== void 0 ? _c : template === null || template === void 0 ? void 0 : template.hi) !== null && _d !== void 0 ? _d : 0;
-        const timelineBucket = resolveTimelineBucket(analysis.strategy_id, engineOutput.implementation_roadmap);
-        const clientSummaryEntry = engineOutput.client_summary.strategies.find((cs) => cs.strategy_name === analysis.strategy_name);
-        const strategy = {
-            rank: rank !== null && rank !== void 0 ? rank : 99,
-            code: (_e = template === null || template === void 0 ? void 0 : template.code) !== null && _e !== void 0 ? _e : analysis.strategy_id,
-            name: analysis.strategy_name,
-            cat: (_f = template === null || template === void 0 ? void 0 : template.cat) !== null && _f !== void 0 ? _f : "deductions",
-            priority: mapPriority(analysis.priority_tier, analysis.quick_win),
-            score: Math.round(analysis.weighted_score),
-            entities: (_g = template === null || template === void 0 ? void 0 : template.entities) !== null && _g !== void 0 ? _g : ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
-            lo,
-            hi,
-            timeline: (_h = template === null || template === void 0 ? void 0 : template.timeline) !== null && _h !== void 0 ? _h : timelineBucket,
-            timelineBucket,
-            authority: (_j = trace === null || trace === void 0 ? void 0 : trace.irs_cite) !== null && _j !== void 0 ? _j : template === null || template === void 0 ? void 0 : template.authority,
-            forms: (_l = (_k = trace === null || trace === void 0 ? void 0 : trace.forms_required) === null || _k === void 0 ? void 0 : _k.join(", ")) !== null && _l !== void 0 ? _l : template === null || template === void 0 ? void 0 : template.forms,
-            warning: (_o = (_m = analysis.risk_disclosure) !== null && _m !== void 0 ? _m : template === null || template === void 0 ? void 0 : template.warning) !== null && _o !== void 0 ? _o : null,
-            abstract: analysis.engagement_recommendation,
-            trace: traceFromEngine(trace),
-            needsPTE: template === null || template === void 0 ? void 0 : template.needsPTE,
-            onlyIndustry: template === null || template === void 0 ? void 0 : template.onlyIndustry,
-            excludeIndustry: template === null || template === void 0 ? void 0 : template.excludeIndustry,
-            preferIndustry: template === null || template === void 0 ? void 0 : template.preferIndustry,
-            minEmployees: template === null || template === void 0 ? void 0 : template.minEmployees,
-            needsOwnerComp: template === null || template === void 0 ? void 0 : template.needsOwnerComp,
-            clientBrief: (_p = clientSummaryEntry === null || clientSummaryEntry === void 0 ? void 0 : clientSummaryEntry.why_it_applies) !== null && _p !== void 0 ? _p : template === null || template === void 0 ? void 0 : template.clientBrief,
-            action: (_q = clientSummaryEntry === null || clientSummaryEntry === void 0 ? void 0 : clientSummaryEntry.next_step) !== null && _q !== void 0 ? _q : template === null || template === void 0 ? void 0 : template.action,
-            sourceDocuments: (_r = trace === null || trace === void 0 ? void 0 : trace.source_documents) !== null && _r !== void 0 ? _r : [],
-            quickWin: analysis.quick_win,
-            positionStrength: (_s = trace === null || trace === void 0 ? void 0 : trace.position_strength) !== null && _s !== void 0 ? _s : undefined,
-            specialistNote: (_t = trace === null || trace === void 0 ? void 0 : trace.specialist_note) !== null && _t !== void 0 ? _t : undefined,
-        };
-        strategies.push(strategy);
-        computedMap.set(strategy.rank, {
-            lo,
-            hi,
-            trace: strategy.trace,
-        });
-    }
-    // Sort by weighted_score descending (same ordering the FE uses)
-    strategies.sort((a, b) => b.score - a.score);
-    return { strategies, computedMap, engineOutput };
-}
-// ── React hook ────────────────────────────────────────────────────────
-function useEngineOutput(engineOutput) {
-    return (0, react_1.useMemo)(() => {
-        if (!engineOutput)
-            return null;
-        return adaptEngineOutput(engineOutput);
-    }, [engineOutput]);
+// ---------------------------------------------------------------------------
+// Hook — pass-through stub (returns null, no mapping yet)
+// ---------------------------------------------------------------------------
+function useEngineOutput(_engineOutput) {
+    return (0, react_1.useMemo)(() => null, [_engineOutput]);
 }

package/lib/tax-axis/lib/data/documents.d.ts

@@ -1,4 +1,3 @@
-import { DocSpec } from "../types";
-export type TaxAxisEntityTypeKey = "S_CORP" | "C_CORP" | "PARTNERSHIP" | "LLC" | "SOLE_PROP";
+import type { ClientProfile, DocSpec } from "../types";
 export declare const DOC_SPECS_BASE: DocSpec[];
-export declare function getDocSpecs(entityType?: TaxAxisEntityTypeKey | string | null): DocSpec[];
+export declare function getDocSpecs(profile?: ClientProfile): DocSpec[];

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

@@ -1,233 +1,33 @@
 "use strict";
 // ═══════════════════════════════════════════════════════════════════
-// 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.
+// TaxAxis — Document checklist base + profile-aware resolver
+// Verbatim from the mock (App.jsx:575-603).
 // ═══════════════════════════════════════════════════════════════════
 Object.defineProperty(exports, "__esModule", { value: true });
 exports.DOC_SPECS_BASE = void 0;
 exports.getDocSpecs = getDocSpecs;
-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",
+const states_1 = require("./states");
+exports.DOC_SPECS_BASE = [
+    { id: "1120s", name: "Federal Tax Return (1120S/1065/1040)", accept: [".pdf"], 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"], 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"], 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"], 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"], 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"], 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"], 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"], 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 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);
+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 });
+    });
 }

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

@@ -7,31 +7,31 @@ Object.defineProperty(exports, "__esModule", { value: true });
 exports.ADDITIONAL = exports.STRATEGIES = void 0;
 /* ═══ 25 FEDERAL STRATEGIES (L2-1, OBBBA-Updated) ═══ */
 exports.STRATEGIES = [
-    { rank: 1, name: "Business Entity Structure", code: "§3121", cat: "entity", needsOwnerComp: true, lo: 8400, hi: 12100, score: 72, priority: "HIGH", timeline: "30 days", timelineBucket: "30d",
+    { rank: 1, name: "Business Entity Structure", code: "§3121", cat: "entity", needsOwnerComp: true, lo: 6000, hi: 14000, score: 72, priority: "HIGH", timeline: "30 days", timelineBucket: "30d",
         authority: "IRC §3121 · Rev. Rul. 74-44", forms: "BLS comp memo", warning: "Salary below 50%-of-profit threshold. BLS memo required.", entities: ["S-Corporation"],
         abstract: "S-Corporation distributions above a 'reasonable salary' bypass 15.3% self-employment tax. Salary benchmarked against BLS industry reference ranges — NOT a 40% heuristic.",
         sources: [{ doc: "Form W-3", line: "Box 1", value: "$65,000", field: "Officer W-2 Salary" }, { doc: "Form 1120S", line: "Line 1", value: "$142,000", field: "Net Profit" }, { doc: "BLS OES 2025", line: "NAICS 54", value: "$58.2K–$112.6K", field: "Industry Range" }],
         trace: [{ n: 1, step: "Current salary", formula: "Form W-3", result: "$65,000", src: "W-3" }, { n: 2, step: "BLS benchmark", formula: "25th pctl", result: "$58,200", src: "BLS" }, { n: 3, step: "50% threshold", formula: "50% × $142K", result: "$71,000", src: "Rev. Rul. 74-44" }, { n: 4, step: "SE tax avoided", formula: "$77K × 14.13%", result: "$10,881/yr", src: "IRC §3111" }],
         clientBrief: "Your S-Corp structure saves significant employment taxes. We document why your salary is reasonable.", action: "Prepare BLS documentation memo before next payroll cycle", cost: "$300–$500" },
-    { rank: 2, name: "Section 179 Expensing", code: "§179", cat: "depreciation", lo: 4200, hi: 18500, score: 88, priority: "HIGH", timeline: "File now", timelineBucket: "now",
+    { rank: 2, name: "Section 179 Expensing", code: "§179", cat: "depreciation", lo: 8000, hi: 22000, score: 88, priority: "HIGH", timeline: "File now", timelineBucket: "now",
         authority: "IRC §179 · Rev. Proc. 2025-32", forms: "Form 4562", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "Immediately expense qualifying equipment and software up to $1,250,000 for 2026. Phase-out begins at $3,130,000.",
         sources: [{ doc: "Fixed Asset Schedule", line: "2026 additions", value: "$87,000", field: "Equipment Purchases" }, { doc: "Rev. Proc. 2025-32", line: "Table 4", value: "$1,250,000", field: "2026 §179 Limit" }],
         trace: [{ n: 1, step: "Qualifying purchases", formula: "Fixed asset schedule", result: "$87,000", src: "Asset Sched." }, { n: 2, step: "Phase-out check", formula: "$87K << $3.13M", result: "Full deduction", src: "Rev. Proc." }, { n: 3, step: "Immediate deduction", formula: "$87,000 × 100%", result: "$87,000", src: "IRC §179" }],
         clientBrief: "All qualifying equipment purchases can be fully expensed this year instead of depreciated over time.", action: "Claim on return — confirm asset list with preparer", cost: "$0" },
-    { rank: 3, name: "Bonus Depreciation §168(k)", code: "§168(k)", cat: "depreciation", lo: 6800, hi: 32000, score: 90, priority: "HIGH", timeline: "File now", timelineBucket: "now",
+    { rank: 3, name: "Bonus Depreciation §168(k)", code: "§168(k)", cat: "depreciation", lo: 8000, hi: 22000, score: 90, priority: "HIGH", timeline: "File now", timelineBucket: "now",
         authority: "IRC §168(k) · OBBBA §70301", forms: "Form 4562", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "OBBBA made 100% bonus depreciation PERMANENT for property placed in service after Jan 19, 2025. No more phase-down.",
         sources: [{ doc: "Fixed Asset Schedule", line: "2026 additions", value: "$87,000", field: "Qualifying Property" }, { doc: "OBBBA §70301", line: "Sec. 1", value: "100%", field: "Permanent Rate" }],
         trace: [{ n: 1, step: "Qualifying property", formula: "Recovery period ≤ 20 yrs", result: "$87,000", src: "Asset Sched." }, { n: 2, step: "Bonus rate", formula: "OBBBA permanent 100%", result: "100%", src: "OBBBA §70301" }],
         clientBrief: "100% bonus depreciation is now permanent under OBBBA. All qualifying assets get full first-year write-off.", action: "Review fixed asset schedule for qualifying additions", cost: "$0" },
-    { rank: 4, name: "QBI Deduction §199A", code: "§199A", cat: "income", lo: 18200, hi: 24700, score: 87, priority: "HIGH", timeline: "File now", timelineBucket: "now",
+    { rank: 4, name: "QBI Deduction §199A", code: "§199A", cat: "income", lo: 8000, hi: 22000, score: 87, priority: "HIGH", timeline: "File now", timelineBucket: "now",
         authority: "IRC §199A · OBBBA §70105 · Rev. Proc. 2025-32", forms: "Form 8995", warning: null, entities: ["S-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "OBBBA-updated §199A: 23% rate, three-branch formula based on entity type, SSTB status, and W-2 wages or property basis.",
         sources: [{ doc: "Form 1120S", line: "Line 1", value: "$142,000", field: "QBI Base" }, { doc: "Form W-3", line: "Box 1", value: "$48,000", field: "W-2 Wages" }, { doc: "Rev. Proc. 2025-32", line: "Table 3", value: "$191,950", field: "Phase-Out" }],
         trace: [{ n: 1, step: "QBI", formula: "Net income from 1120S", result: "$142,000", src: "1120S" }, { n: 2, step: "Branch selection", formula: "$184K < $191,950 → Branch 1", result: "Branch 1", src: "Rev. Proc." }, { n: 3, step: "Tentative deduction", formula: "$142,000 × 23%", result: "$32,660", src: "OBBBA §70105" }, { n: 4, step: "W-2 wage cap", formula: "50% × $48,000", result: "$24,000 ← binding", src: "W-3" }, { n: 5, step: "Net savings", formula: "$24,000 × rate", result: "$21,276", src: "Eff. rate" }],
         clientBrief: "The QBI deduction shelters up to 23% of your business income. Nothing changes about how you run your business.", action: "Claim on return — no client action required", cost: "$0" },
-    { rank: 5, name: "R&D Credit §41", code: "§41", cat: "credits", excludeIndustry: ["Restaurant / Hospitality", "Education", "Agriculture", "Retail / E-Commerce"], lo: 8500, hi: 45000, score: 82, priority: "HIGH", timeline: "90 days", timelineBucket: "90d",
+    { rank: 5, name: "R&D Credit §41", code: "§41", cat: "credits", excludeIndustry: ["Restaurant / Hospitality", "Education", "Agriculture", "Retail / E-Commerce"], lo: 4000, hi: 18000, score: 82, priority: "HIGH", timeline: "90 days", timelineBucket: "90d",
         authority: "IRC §41 · OBBBA §174A", forms: "Form 6765", warning: "R&D documentation required.", entities: ["S-Corporation", "C-Corporation", "Partnership/LLC"],
         abstract: "OBBBA restored immediate expensing for domestic R&E. The R&D credit provides dollar-for-dollar reduction. Small businesses can offset payroll taxes.",
         sources: [{ doc: "Client intake", line: "R&D activities", value: "Yes", field: "R&D Eligible" }, { doc: "Expense Report", line: "R&D categories", value: "$120,000", field: "Qualified Research Expenses" }],
@@ -43,19 +43,19 @@ exports.STRATEGIES = [
         sources: [{ doc: "Payroll", line: "New hires", value: "3", field: "2026 Hires" }, { doc: "DOL", line: "Target groups", value: "2 qualifying", field: "Eligible" }],
         trace: [{ n: 1, step: "Qualifying hires", formula: "Screening", result: "2 employees", src: "Payroll" }, { n: 2, step: "Credit", formula: "40% × qualifying wages", result: "$4,800", src: "§51(a)" }],
         clientBrief: "Two recent hires may qualify for the Work Opportunity Tax Credit worth up to $9,600.", action: "Submit Form 8850 within 28 days of hire", cost: "$200–$500" },
-    { rank: 7, name: "Retirement Plan Upgrade", code: "§401(k)", cat: "retirement", lo: 12500, hi: 16800, score: 91, priority: "HIGH", timeline: "90 days", timelineBucket: "90d",
+    { rank: 7, name: "Retirement Plan Upgrade", code: "§401(k)", cat: "retirement", lo: 8000, hi: 28000, score: 91, priority: "HIGH", timeline: "90 days", timelineBucket: "90d",
         authority: "IRC §401(k) · SECURE 2.0 · Rev. Proc. 2025-32", forms: "Solo 401(k) · Form 5500-EZ", warning: null, entities: ["S-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "Solo 401(k) unlocks $23,500 employee deferral + 25% employer match. SECURE 2.0 adds startup credit up to $5,000/yr for 3 years.",
         sources: [{ doc: "K-1", line: "Line 13", value: "$14,500", field: "Current SEP-IRA" }, { doc: "W-3", line: "Box 1", value: "$65,000", field: "W-2 Comp" }, { doc: "Rev. Proc.", line: "Table 1", value: "$23,500", field: "2026 Deferral" }],
         trace: [{ n: 1, step: "Current SEP", formula: "K-1 Line 13", result: "$14,500", src: "K-1" }, { n: 2, step: "Solo 401(k) EE", formula: "2026 deferral", result: "$23,500", src: "Rev. Proc." }, { n: 3, step: "Solo 401(k) ER", formula: "25% × $65K", result: "$16,250", src: "§415(c)" }, { n: 4, step: "Incremental", formula: "$39,750 − $14,500", result: "$25,250", src: "Calc." }],
         clientBrief: "Switching retirement account type shelters an extra $25,000.", action: "Open Solo 401(k) by Dec 31, 2026", cost: "$200–$400" },
-    { rank: 8, name: "Cost Segregation", code: "§168", cat: "depreciation", preferIndustry: ["Real Estate", "Construction"], lo: 15000, hi: 85000, score: 89, priority: "HIGH", timeline: "90 days", timelineBucket: "90d",
+    { rank: 8, name: "Cost Segregation", code: "§168", cat: "depreciation", preferIndustry: ["Real Estate", "Construction"], lo: 0, hi: 8000, score: 89, priority: "HIGH", timeline: "90 days", timelineBucket: "90d",
         authority: "IRC §168 · OBBBA §70301", forms: "Form 4562 · Engineering Study", warning: "Property ≥ $500K. Combined with 100% bonus depreciation.", entities: ["S-Corporation", "C-Corporation", "Partnership/LLC"],
         abstract: "Reclassifies building components from 39-year to 5/7/15-year recovery. Massive first-year deductions with permanent 100% bonus depreciation.",
         sources: [{ doc: "Intake", line: "Property value", value: "$1,200,000", field: "Commercial RE" }, { doc: "Intake", line: "Year acquired", value: "2024", field: "Acquisition Year" }],
         trace: [{ n: 1, step: "Eligible property", formula: "Value ≥ $500K", result: "$1.2M", src: "Intake" }, { n: 2, step: "Reclassifiable", formula: "20–40% typical", result: "$300,000", src: "Industry avg" }, { n: 3, step: "Bonus depreciation", formula: "100% permanent", result: "$300K yr 1", src: "OBBBA" }],
         clientBrief: "A cost segregation study on your commercial property could accelerate $300K+ in deductions to this year.", action: "Engage cost segregation engineer. 4–8 weeks.", cost: "$5,000–$15,000" },
-    { rank: 9, name: "HSA Maximization", code: "§223", cat: "benefits", lo: 1800, hi: 2400, score: 94, priority: "QUICK WIN", timeline: "This week", timelineBucket: "now",
+    { rank: 9, name: "HSA Maximization", code: "§223", cat: "benefits", lo: 2800, hi: 5250, score: 94, priority: "QUICK WIN", timeline: "This week", timelineBucket: "now",
         authority: "IRC §223 · Rev. Proc. 2025-32", forms: "Form 8889", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "HSA contributions are triple-tax-advantaged. $4,350 remaining below the 2026 family limit of $8,550.",
         sources: [{ doc: "Payroll", line: "HSA election", value: "$4,200", field: "Current YTD" }, { doc: "Benefits", line: "Plan type", value: "HDHP", field: "Family" }, { doc: "Rev. Proc.", line: "Table 2", value: "$8,550", field: "2026 Limit" }],
@@ -109,7 +109,7 @@ exports.STRATEGIES = [
         sources: [{ doc: "1120S", line: "Revenue", value: "$500,000", field: "Revenue" }, { doc: "QBO", line: "AR aging", value: "$42,000", field: "Receivables" }],
         trace: [{ n: 1, step: "Cash method", formula: "Revenue ≤ $27M", result: "Eligible", src: "§448" }, { n: 2, step: "Deferral", formula: "Q4 timing", result: "$20K–$40K", src: "QBO" }],
         clientBrief: "Strategic timing of invoicing can defer $20K–$40K of income to next year.", action: "Review Q4 billing schedule", cost: "$0" },
-    { rank: 18, name: "Opportunity Zone §1400Z", code: "§1400Z", cat: "investment", lo: 5000, hi: 25000, score: 55, priority: "LOW", timeline: "Year-end", timelineBucket: "90d",
+    { rank: 18, name: "Opportunity Zone §1400Z", code: "§1400Z", cat: "investment", lo: 0, hi: 0, score: 55, priority: "LOW", timeline: "Year-end", timelineBucket: "90d",
         authority: "IRC §1400Z · OBBBA transition rules", forms: "Form 8996 · Form 8997", warning: "Confirm deferred gain recognition under OBBBA transition rules.", entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "Rural QOZ improvement threshold reduced to 50%. QOF investments defer and potentially eliminate capital gains.",
         sources: [{ doc: "Brokerage", line: "Gains", value: "$85,000", field: "Cap Gains" }],

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

@@ -1,13 +1,18 @@
-export interface FieldDef {
-    label: string;
+export interface CatalogFieldDef {
+    label?: string;
     sourceRef?: string;
 }
-export interface SectionDef {
+export interface CatalogSection {
     head: string;
     fields: string[];
 }
-export interface DocFieldCatalog {
-    sections: SectionDef[];
-    fields: Record<string, FieldDef>;
+export interface CatalogEntry {
+    sections: CatalogSection[];
+    fields: Record<string, CatalogFieldDef>;
 }
-export declare const DOCUMENT_FIELD_CATALOG: Record<string, DocFieldCatalog>;
+/**
+ * Keyed by documentType string (e.g. "1040", "W2", "1099").
+ * Empty for now — DocumentReviewModal falls back to flat field rendering
+ * when the documentType has no catalog entry (line 84-96).
+ */
+export declare const DOCUMENT_FIELD_CATALOG: Record<string, CatalogEntry>;