File diff 6202489c0070 → a08541d6d730
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@@ -160,25 +160,25 @@ CLI's tagging structure is flexible in this regard: each portion of a
double-entry transaction can carry the same tag or a different tag.  For
example, in this entry:

    2012-05-03 Sir Moneybags
            ;Entity: Sir-Moneybags
            ;Invoice: accounts/documentation/org/invoices/2012-05-30_moneybags-invoice_as-sent.txt
        Accrued:Accounts Receivable:Conservancy  $100,000.00
        Income:Main Org:Donations               $-100,000.00
            ;IncomeType: Donations

The portion of the transaction that credits the `Income:Main Org:Donations`
has three tags: [`Entity`](#entity-tag), [`Invoice`](#invoice-tag) and
[`IncomeType`](#income-type).  The `Entity` and `Invoice` tags, since they're
[`IncomeType`](#incometype-tag).  The `Entity` and `Invoice` tags, since they're
listed at the top of the transaction, propagate through and apply to both
sides.  But, the `IncomeType` tag, which has no meaning for `Accrued:`
accounts, is applied only to the `Income:Main Org:Donations` part of
the transaction.

Below you'll find detailed descriptions of all the possible tags that are
used in this system.  The actual declarations and enforcement of rules of
these tags can be found in the file `accounts/config/config-tags.ledger` in
this project.


### Documentation Tags
@@ -315,25 +315,25 @@ own `IncomeType`.  It's possible this might be necessary; the authors aren't
familiar with how to handle those items on the Form 990.  It would be a
relatively simple change to `config-tags.ledger`, though, to support other
income types, or to change it entirely to handle use-cases other than USA
Form 990 filing.

#### TaxImplication Tag

The `TaxImplication` tag is used for all `Asset:` accounts when the
transaction includes a payment of $10.00 or more leaving the account.  This
tag catalogs any tax implications that might occur on outgoing funds.

The most important USA-related issue tracked by this tag are contractors who
must have annual 1099 and/or W2 issued.  An [`Entity` tag](entity-tag) should always
must have annual 1099 and/or W2 issued.  An [`Entity` tag](#entity-tag) should always
go along with a TaxImplication tag.

The possible values for this field are:

* `1099`, indicating the amount paid requires issuance of a USA Federal Form
  1099 for the `Entity` involved.

* `W2`, indicating the amount paid will be part of a USA Federal income, as
  reported on Form W2 report for the `Entity` involved.

* `Retirement-Pretax`, indicating the amount paid was made to a W2 employee
  as part of pre-tax retirement plan, such as a 401(k) or 403(b) plan.