Add 1099-B tax form

backend/app/models/company_investor.rb

@@ -28,13 +28,23 @@ class CompanyInvestor < ApplicationRecord
   scope :with_required_tax_info_for, -> (tax_year:) do
     dividends_subquery = Dividend.select("company_investor_id")
                                  .for_tax_year(tax_year)
+                                 .not_return_of_capital
                                  .group("company_investor_id")
-                                 .having("SUM(total_amount_in_cents) >= ?", MIN_DIVIDENDS_AMOUNT_FOR_TAX_FORMS)
+                                 .having("SUM(dividends.total_amount_in_cents) >= ?", MIN_DIVIDENDS_AMOUNT_FOR_TAX_FORMS)
 
     joins(:company).merge(Company.active)
       .where(id: dividends_subquery)
   end
 
+  scope :with_return_of_capital_dividends_for, -> (tax_year:) do
+    roc_dividends_subquery = Dividend.select("company_investor_id")
+                                     .for_tax_year(tax_year)
+                                     .return_of_capital
+
+    joins(:company).merge(Company.active)
+      .where(id: roc_dividends_subquery)
+  end
+
   def cumulative_dividends_roi
     return nil unless investment_amount_in_cents.positive?
     dividends.sum(:total_amount_in_cents) / investment_amount_in_cents.to_d

backend/app/models/dividend.rb

@@ -33,6 +33,8 @@ class Dividend < ApplicationRecord
   scope :pending_signup, -> { where(status: PENDING_SIGNUP) }
   scope :paid, -> { where(status: PAID) }
   scope :for_tax_year, -> (tax_year) { paid.where("EXTRACT(year from dividends.paid_at) = ?", tax_year) }
+  scope :return_of_capital, -> { joins(:dividend_round).where(dividend_rounds: { return_of_capital: true }) }
+  scope :not_return_of_capital, -> { joins(:dividend_round).where(dividend_rounds: { return_of_capital: false }) }
 
   def external_status = status == PROCESSING ? ISSUED : status
   def issued? = status == ISSUED

backend/app/models/document.rb

@@ -14,7 +14,7 @@ class Document < ApplicationRecord
   has_many_attached :attachments
 
   SUPPORTED_TAX_INFORMATION_TYPES = %w[form_w9 form_w8ben form_w8bene].freeze
-  TAX_FORM_TYPES = %w[form_1099nec form_1099div form_1042s form_w9 form_w8ben form_w8bene].freeze
+  TAX_FORM_TYPES = %w[form_1099nec form_1099div form_1099b form_1042s form_w9 form_w8ben form_w8bene].freeze
 
   validates_associated :signatures
   validates :document_type, presence: true
@@ -36,9 +36,10 @@ class Document < ApplicationRecord
     form_w9: 8,
     form_w8ben: 9,
     form_w8bene: 10,
+    form_1099b: 11,
   }
 
-  scope :irs_tax_forms, -> { tax_document.where(document_type: %i[form_1099nec form_1099div form_1042s]) }
+  scope :irs_tax_forms, -> { tax_document.where(document_type: %i[form_1099nec form_1099div form_1099b form_1042s]) }
   scope :tax_document, -> { where(document_type: TAX_FORM_TYPES) }
   scope :unsigned, -> { joins(:signatures).where(signatures: { signed_at: nil }) }
 
@@ -74,6 +75,8 @@ def name
       "Release Agreement"
     when "form_1099div"
       "1099-DIV"
+    when "form_1099b"
+      "1099-B"
     when "form_1042s"
       "1042-S"
     when "form_w9"

backend/app/models/user_compliance_info.rb

@@ -62,6 +62,7 @@ def investor_tax_document_type
   def mark_deleted!
     docs = documents.tax_document.unsigned
     docs = docs.where.not(document_type: [:form_1099div, :form_1042s]) if dividends.paid.any?
+    docs = docs.where.not(document_type: :form_1099b) if dividends.paid.return_of_capital.exists?
     docs.each(&:mark_deleted!)
     super
   end

backend/app/serializers/tax_documents/form_1099b_serializer.rb

@@ -0,0 +1,199 @@
+# frozen_string_literal: true
+
+class TaxDocuments::Form1099bSerializer < TaxDocuments::BaseSerializer
+  TAX_FORM_COPIES = %w[A 1 B 2].freeze
+
+  def attributes
+    TAX_FORM_COPIES.each_with_object({}) do |tax_form_copy, result|
+      result.merge!(form_fields_for(tax_form_copy))
+    end
+  end
+
+  private
+    def form_fields_for(tax_form_copy)
+      page = tax_form_copy == "A" ? "1" : "2"
+      copy = "Copy#{tax_form_copy}"
+
+      result = {
+        # Payer information
+        left_col_field(copy, page, "1") => payer_details,
+        payer_tin_field(copy, page) => payer_tin,
+        # Recipient information
+        left_col_field(copy, page, "3") => formatted_recipient_tin,
+        left_col_field(copy, page, "4") => normalized_tax_field(billing_entity_name),
+        left_col_field(copy, page, "5") => normalized_street_address,
+        left_col_field(copy, page, "6") => normalized_tax_field(full_city_address),
+        # Applicable checkbox on Form 8949
+        right_col_field(copy, page, "15") => "",
+        # Box 1a: Description of property
+        right_col_field(copy, page, "16") => property_description,
+        # Box 1b: Date acquired
+        right_col_field(copy, page, "17") => date_acquired_display,
+        # Box 1c: Date sold or disposed
+        right_col_field(copy, page, "18") => date_sold_display,
+        # Box 1d: Proceeds
+        box_field(copy, page, "Box1d", "19") => proceeds_in_usd.to_s,
+        # Box 1e: Cost or other basis
+        right_col_field(copy, page, "20") => cost_basis_display,
+      }
+
+      # Box 2: Short-term or Long-term gain or loss
+      # Each checkbox widget has a unique appearance value matching its 1-based position
+      if long_term?
+        result[box2_field(copy, page, 1)] = "2"
+      else
+        result[box2_field(copy, page, 0)] = "1"
+      end
+
+      # Box 5: Noncovered security (private company shares are noncovered)
+      result[noncovered_field(copy, page)] = "1"
+
+      # Box 6: Gross proceeds reported to IRS (checkbox index 0)
+      result[box6_field(copy, page, 0)] = "1"
+
+      if dividends_tax_amount_withheld_in_usd > 0
+        result[box_field(copy, page, "Box4", "23")] = dividends_tax_amount_withheld_in_usd.to_s
+      end
+
+      result
+    end
+
+    # Field path helpers to handle the different container naming across copies
+    # Copy A and Copy 2 use `_ReadOrder` suffix, Copy 1 and Copy B do not
+
+    def left_col_field(copy, page, field_num)
+      container = read_order_copy?(copy) ? "LeftCol_ReadOrder" : "LeftCol"
+      "topmostSubform[0].#{copy}[0].#{container}[0].f#{page}_#{field_num}[0]"
+    end
+
+    def payer_tin_field(copy, page)
+      if copy == "CopyA"
+        "topmostSubform[0].#{copy}[0].LeftCol_ReadOrder[0].Payers_ReadOrder[0].f#{page}_2[0]"
+      else
+        "topmostSubform[0].#{copy}[0].#{read_order_copy?(copy) ? "LeftCol_ReadOrder" : "LeftCol"}[0].f#{page}_2[0]"
+      end
+    end
+
+    def right_col_field(copy, page, field_num)
+      container = read_order_copy?(copy) ? "RightCol_ReadOrder" : "RightCol"
+      "topmostSubform[0].#{copy}[0].#{container}[0].f#{page}_#{field_num}[0]"
+    end
+
+    def box_field(copy, page, box_name, field_num)
+      container = read_order_copy?(copy) ? "RightCol_ReadOrder" : "RightCol"
+      box = read_order_copy?(copy) ? "#{box_name}_ReadOrder" : box_name
+      "topmostSubform[0].#{copy}[0].#{container}[0].#{box}[0].f#{page}_#{field_num}[0]"
+    end
+
+    def box2_field(copy, page, index)
+      container = read_order_copy?(copy) ? "RightCol_ReadOrder" : "RightCol"
+      box = read_order_copy?(copy) ? "Box2_ReadOrder" : "Box2"
+      "topmostSubform[0].#{copy}[0].#{container}[0].#{box}[0].c#{page}_4[#{index}]"
+    end
+
+    def noncovered_field(copy, page)
+      container = read_order_copy?(copy) ? "RightCol_ReadOrder" : "RightCol"
+      "topmostSubform[0].#{copy}[0].#{container}[0].c#{page}_6[0]"
+    end
+
+    def box6_field(copy, page, index)
+      container = read_order_copy?(copy) ? "RightCol_ReadOrder" : "RightCol"
+      box = read_order_copy?(copy) ? "Box6_ReadOrder" : "Box6"
+      "topmostSubform[0].#{copy}[0].#{container}[0].#{box}[0].c#{page}_7[#{index}]"
+    end
+
+    def read_order_copy?(copy)
+      copy.in?(%w[CopyA Copy2])
+    end
+
+    # Data methods
+
+    def roc_dividend_amounts_for_tax_year
+      @_roc_dividend_amounts_for_tax_year ||= investor.dividends
+                                                      .for_tax_year(tax_year)
+                                                      .return_of_capital
+                                                      .pluck(
+                                                        "SUM(dividends.total_amount_in_cents)",
+                                                        "SUM(dividends.withheld_tax_cents)",
+                                                        "SUM(dividends.number_of_shares)",
+                                                        "SUM(dividends.investment_amount_cents)"
+                                                      )
+                                                      .flatten
+    end
+
+    def roc_dividends_for_tax_year
+      @_roc_dividends_for_tax_year ||= investor.dividends
+                                               .for_tax_year(tax_year)
+                                               .return_of_capital
+                                               .includes(:dividend_round)
+    end
+
+    def investor
+      @_investor ||= user.company_investor_for(company)
+    end
+
+    def property_description
+      total_shares = roc_dividend_amounts_for_tax_year[2] || 0
+      formatted_shares = total_shares == total_shares.to_i ? total_shares.to_i : total_shares
+      if formatted_shares > 0
+        "#{formatted_shares} sh. #{company.name}"
+      else
+        company.name
+      end
+    end
+
+    def date_acquired_display
+      dates = investor.share_holdings.pluck(:originally_acquired_at).compact.uniq
+      return "" if dates.empty?
+      dates.size == 1 ? dates.first.strftime("%m/%d/%Y") : "Various"
+    end
+
+    def date_sold_display
+      dates = roc_dividends_for_tax_year.filter_map(&:paid_at).map(&:to_date).uniq
+      return "" if dates.empty?
+      dates.size == 1 ? dates.first.strftime("%m/%d/%Y") : "Various"
+    end
+
+    def proceeds_in_usd
+      @_proceeds_in_usd ||= ((roc_dividend_amounts_for_tax_year[0] || 0) / 100.to_d).round
+    end
+
+    def cost_basis_in_usd
+      @_cost_basis_in_usd ||= ((roc_dividend_amounts_for_tax_year[3] || 0) / 100.to_d).round
+    end
+
+    def cost_basis_display
+      cost_basis_in_usd > 0 ? cost_basis_in_usd.to_s : ""
+    end
+
+    def dividends_tax_amount_withheld_in_usd
+      @_dividends_tax_amount_withheld_in_usd ||= ((roc_dividend_amounts_for_tax_year[1] || 0) / 100.to_d).round
+    end
+
+    def long_term?
+      earliest_acquired = investor.share_holdings.minimum(:originally_acquired_at)
+      latest_sold = roc_dividends_for_tax_year.filter_map(&:paid_at).max
+      return true unless earliest_acquired && latest_sold
+      (latest_sold.to_date - earliest_acquired.to_date).to_i > 365
+    end
+
+    def payer_details
+      [
+        company.name,
+        company.street_address,
+        company.city,
+        company.state,
+        company.display_country,
+        company.zip_code,
+        company.phone_number,
+      ].join(", ")
+    end
+
+    def payer_tin
+      tin = company.tax_id
+
+      raise "No TIN found for company #{company.id}" unless tin.present?
+
+      tin[0..1] + "-" + tin[2..8]
+    end
+end

backend/app/serializers/tax_documents/form_1099div_serializer.rb

@@ -43,7 +43,8 @@ def form_fields_for(tax_form_copy)
     def dividend_amounts_for_tax_year
       @_dividend_amounts_for_tax_year ||= investor.dividends
                                                   .for_tax_year(tax_year)
-                                                  .pluck("SUM(total_amount_in_cents), SUM(withheld_tax_cents), SUM(qualified_amount_cents)")
+                                                  .not_return_of_capital
+                                                  .pluck("SUM(dividends.total_amount_in_cents), SUM(dividends.withheld_tax_cents), SUM(dividends.qualified_amount_cents)")
                                                   .flatten
     end
 

backend/app/services/irs/form_1099b_data_generator.rb

@@ -0,0 +1,114 @@
+# frozen_string_literal: true
+
+class Irs::Form1099bDataGenerator < Irs::BaseFormDataGenerator
+  def payee_ids
+    @_payee_ids ||= total_amounts_for_tax_year_by_user_compliance_info_id.map { _1["id"] }
+  end
+
+  def type_of_return = "B ".ljust(2) # Proceeds from broker and barter exchange transactions
+
+  def amount_codes = "24".ljust(18) # Amount code 2 = Gross proceeds, Amount code 4 = Federal income tax withheld
+
+  def serialize_form_data
+    result = ""
+    user_compliance_infos.find_each.with_index(3) do |user_compliance_info, index|
+      result += serialize_payee_record(user_compliance_info:, index:)
+    end
+    result + end_of_issuer_record
+  end
+
+  private
+    def user_compliance_infos
+      return @_user_compliance_infos if defined?(@_user_compliance_infos)
+
+      @_user_compliance_infos = UserComplianceInfo.includes(:user)
+                                                    .joins(:documents)
+                                                    .where(documents:
+                                                             {
+                                                               company:,
+                                                               year: tax_year,
+                                                               document_type: :form_1099b,
+                                                               deleted_at: nil,
+                                                             })
+                                                    .where(country_code: "US")
+    end
+
+    def total_amounts_for_tax_year_by_user_compliance_info_id
+      sql = user_compliance_infos.joins(:dividends)
+                                 .merge(Dividend.for_tax_year(tax_year).return_of_capital)
+                                 .select("user_compliance_infos.id," \
+                                         "SUM(dividends.total_amount_in_cents) AS total_proceeds_in_cents," \
+                                         "SUM(dividends.withheld_tax_cents) AS withheld_tax_in_cents")
+                                 .group("user_compliance_infos.id")
+                                 .to_sql
+      @_total_amounts_for_tax_year_by_user_compliance_info_id ||= ApplicationRecord.connection.execute(sql).to_a
+    end
+
+    def serialize_payee_record(user_compliance_info:, index:)
+      user_name = normalized_tax_field(user_compliance_info.legal_name)
+      first_name = user_name.split[0..-2].join(" ")
+      last_name = user_name.split.last
+      type_of_tin = user_compliance_info.business_entity? ? "1" : "2"
+      name_control = user_compliance_info.business_entity? ? user_compliance_info.business_name.upcase : last_name
+      payee_amounts = total_amounts_for_tax_year_by_user_compliance_info_id.find { _1["id"] == user_compliance_info.id }
+      total_proceeds_for_payee = payee_amounts["total_proceeds_in_cents"].to_i.to_s.rjust(12, "0")
+      withheld_tax_for_payee = payee_amounts["withheld_tax_in_cents"].to_i.to_s.rjust(12, "0")
+
+      [
+        "B",
+        tax_year.to_s,
+        required_blanks(1), # Corrected return indicator
+        name_control[0..3].ljust(4), # Payee name control
+        type_of_tin,
+        normalized_tax_id_for(user_compliance_info),
+        user_compliance_info.id.to_s.rjust(20), # Unique issuer account number for payee
+        required_blanks(14),
+        "".rjust(12, "0"), # Payment amount 1 (unused)
+        total_proceeds_for_payee, # Payment amount 2 (Gross proceeds)
+        "".rjust(12, "0"), # Payment amount 3 (unused)
+        withheld_tax_for_payee, # Payment amount 4 (Federal income tax withheld)
+        "".rjust(144, "0"), # Remaining payment amount fields (5-16)
+        required_blanks(17),
+        "#{last_name} #{first_name}".ljust(80),
+        normalized_tax_field(user_compliance_info.street_address, 40),
+        required_blanks(40),
+        normalized_tax_field(user_compliance_info.city, 40),
+        user_compliance_info.state,
+        normalized_tax_field(user_compliance_info.zip_code, 9),
+        required_blanks(1),
+        sequence_number(index),
+        required_blanks(215),
+        "".rjust(24, "0"), # Unused state + local tax withheld amount fields
+        required_blanks(2),
+        "\n\n",
+      ].join
+    end
+
+    def end_of_issuer_record
+      offset = 3 # 1 for transmitter record, 1 for issuer record, 1 for payee records
+      [
+        "C",
+        payee_ids.count.to_s.rjust(8, "0"),
+        required_blanks(6),
+        "".rjust(18, "0"), # Payment amount 1 total (unused)
+        total_amounts_for_tax_year_by_user_compliance_info_id.map { _1["total_proceeds_in_cents"] }.sum.to_i.to_s.rjust(18, "0"), # Payment amount 2 total (Gross proceeds)
+        "".rjust(18, "0"), # Payment amount 3 total (unused)
+        total_amounts_for_tax_year_by_user_compliance_info_id.map { _1["withheld_tax_in_cents"] }.sum.to_i.to_s.rjust(18, "0"), # Payment amount 4 total (Federal income tax withheld)
+        "".rjust(216, "0"), # Remaining amount totals (5-16)
+        required_blanks(160),
+        sequence_number(payee_ids.count + offset),
+        required_blanks(241),
+        "\n\n",
+      ].join
+    end
+end
+
+### Usage:
+=begin
+company = Company.find(company_id)
+transmitter_company = Company.find(transmitter_company_id)
+tax_year = 2025
+is_test = false
+attached = { "IRS-1099-B-#{tax_year}.txt" => Irs::Form1099bDataGenerator.new(company:, transmitter_company:, tax_year:, is_test:).process }
+AdminMailer.custom(to: ["admin@example.com"], subject: "[Flexile] 1099-B #{tax_year} IRS FIRE tax report #{is_test ? "test " : ""}file", body: "Attached", attached:).deliver_now
+=end