Changeset - 4f9fa15a6678
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Martin Michlmayr (tbm) - 5 years ago 2019-03-28 15:28:06
tbm@cyrius.com
Update IRS links
1 file changed with 3 insertions and 3 deletions:
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npo-ledger-cli-tutorial.md
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@@ -250,52 +250,52 @@ document, [as described above](#documentation-tags).
 

	
 
Some examples of appropriate uses of the `Statement` tag are:
 

	
 
* bank statements, as received from the banking institution.
 

	
 
* written reports of travel.
 

	
 
* blog posts made by a contractor documenting their work.
 

	
 
* written organizational policies about the expense.
 

	
 
* just about anything that is clearly not an [invoice](#invoice-tag) nor a
 
  [receipt](#receipt-tag), but definitely is valid backup documentation for
 
  the transaction.
 

	
 
#### TaxReporting Tag
 

	
 
The `TaxReporting` tag is an optional tag for `Assets` accounts that debit to
 
the account.
 

	
 
When provided, the `TaxReporting` tag accompanies a `TaxImplication` information
 
tag.  The TaxReporting refers to a document that verifies the choice for the
 
`TaxImplication` tag.  For example, for individual contractors in the USA, a
 
`TaxImplication` of `1099` would be well served by a `TaxReporting` that
 
links to a [W-9](https://www.irs.gov/pub/irs-pdf/fw9.pdf) for the individual
 
links to a [W-9](https://www.irs.gov/forms-pubs/about-form-w-9) for the individual
 
being paid.  For a individual foreign contractor, the `TaxReporting` might
 
link to a
 
[W8-BEN](https://www.irs.gov/uac/form-w-8ben-certificate-of-foreign-status-of-beneficial-owner-for-united-states-tax-withholding)
 
[W8-BEN](https://www.irs.gov/forms-pubs/about-form-w-8-ben)
 
for the payee.
 

	
 
### Information Tags
 

	
 
In contrast to documentation tags, information tags can more traditionally be
 
considered pure "meta-data" for a ledger entry.
 

	
 
#### Entity Tag
 

	
 
The `Entity` tag is required for many types of ledger entries.  The value of
 
the `Entity` tag is a unique moniker that identifies the organization,
 
company, person, or legal entity that is the external party for the
 
transaction.
 

	
 
Note that there is no database of these monikers, so typos can cause
 
trouble.  However, you could implement checks in
 
`accounts/config/config-tags.ledger` using a regular expression to verify no
 
typos have occurred.  This would be somewhat cumbersome, since Ledger CLI
 
would likely require that the monikers be encoded into a regular expression.
 
Barring that, the
 
[integrity of your data should be periodically checked](#checking-integrity-of-a-tag).
 

	
 
#### IncomeType Tag
 

	
...
 
@@ -376,49 +376,49 @@ The possible values for this field are:
 
* `Loan`, indicating that the `Entity` is receiving these funds as a loan
 
  that is expected to be paid back.
 

	
 
#### Program Tag
 

	
 
The `Program` tag is used primarily to track program activity for `Income:`
 
and `Expenses:` accounts.  This allows for knowing what particular initiative
 
initiated the income (e.g., a specific fundraising campaign) and/or what
 
particular program activity an expense is toward (e.g., funding travel to
 
some specific conference).
 

	
 
The Program tag is always a string with the same format as a Ledger CLI
 
account (primarily for use with Ledger CLI's `--pivot` and `--group-by`,
 
[as described later](#testing-program-success)).
 

	
 
#### GrantLocation Tag
 

	
 
The `GrantLocation` tag is used to indicate that an expense is a grant.  The
 
value for the tag should indicate the geographical region.  It is recommend
 
that the geographical reason be identified with the
 
[ISO 3166-2](https://en.wikipedia.org/wiki/ISO_3166-2) two letter country
 
code for the country where the grant goes.
 

	
 
This tag is to assist in filing
 
Form 990, [Schedule I](https://www.irs.gov/uac/about-schedule-i-form-990) and
 
Form 990, [Schedule I](https://www.irs.gov/forms-pubs/about-schedule-i-form-990) and
 
[Schedule F](https://www.irs.gov/charities-non-profits/exempt-organizations-annual-reporting-requirements-foreign-activities-form-990-schedule-f-activities-reported).
 

	
 
### Account Type Documentation Requirements
 

	
 
Each account type has different documentation requirements.  Based on the
 
type of the account, it requires a different set of tags.
 

	
 
When Ledger CLI's `--pedantic` option is used, these rules are enforced by
 
ledger itself via the configurations found in `config-tags.ledger` and
 
`config-accounts.ledger`.
 

	
 
#### Expense Account Documentation
 

	
 
Each `Expenses:` account entry must be tagged with the following tags:
 

	
 
* One of: [`Invoice`](#invoice-tag), [`Receipt`](#receipt-tag), or
 
  [`Statement`](#statement-tag).  (The only exception to this rule: an entry
 
  does not need an `Invoice`, `Receipt`, nor a `Statement` tag if the
 
  [payee was never charged](#never-charged-payee).)
 

	
 
* A [`Program`](#program-tag) tag.
 

	
 
Expense accounts can have the following optional tag:
 

	
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