diff --git a/apps/api/src/app/k1-import/k1-import.service.ts b/apps/api/src/app/k1-import/k1-import.service.ts index c8aefeea5..f69e43250 100644 --- a/apps/api/src/app/k1-import/k1-import.service.ts +++ b/apps/api/src/app/k1-import/k1-import.service.ts @@ -252,13 +252,30 @@ export class K1ImportService { partnershipId ); - // Update session with extraction results + // Generate edge case warnings (FR-029, Edge Cases 3-6) + const warnings = await this.generateWarnings( + sessionId, + completeResult, + partnershipId, + buffer + ); + + if (warnings.length > 0) { + this.logger.warn( + `Session ${sessionId}: ${warnings.length} warning(s) detected: ${warnings.join('; ')}` + ); + } + + // Update session with extraction results and warnings await this.prismaService.k1ImportSession.update({ where: { id: sessionId }, data: { status: K1ImportStatus.EXTRACTED, extractionMethod: method, - rawExtraction: completeResult as any + rawExtraction: { + ...completeResult, + warnings + } as any } }); @@ -561,6 +578,42 @@ export class K1ImportService { ); } + // Edge Case 7: Ownership % change handling + // Compare current memberships with tax year end memberships + const confirmWarnings: string[] = []; + const currentMemberships = + await this.prismaService.partnershipMembership.findMany({ + where: { + partnershipId: session.partnershipId, + isActive: true + }, + include: { entity: true } + }); + + for (const taxYearMember of memberships) { + const currentMember = currentMemberships.find( + (cm) => cm.entityId === taxYearMember.entityId + ); + if (!currentMember) { + confirmWarnings.push( + `Member ${taxYearMember.entity?.name || taxYearMember.entityId} was active at tax year end (${session.taxYear}) but is no longer an active member.` + ); + } else if ( + (currentMember as any).ownershipPercent !== + (taxYearMember as any).ownershipPercent + ) { + confirmWarnings.push( + `Ownership for ${taxYearMember.entity?.name || taxYearMember.entityId} changed from ${(taxYearMember as any).ownershipPercent}% (tax year ${session.taxYear}) to ${(currentMember as any).ownershipPercent}% (current). Allocations use the tax year end percentage.` + ); + } + } + + if (confirmWarnings.length > 0) { + this.logger.warn( + `Session ${sessionId}: Confirm warnings: ${confirmWarnings.join('; ')}` + ); + } + // FR-016: Check for existing KDocument (duplicate detection) const existingKDocument = await this.prismaService.kDocument.findUnique({ where: { @@ -705,7 +758,8 @@ export class K1ImportService { })), document: session.documentId ? { id: session.documentId, type: 'K1', name: session.fileName } - : null + : null, + warnings: confirmWarnings }; } @@ -729,4 +783,116 @@ export class K1ImportService { // Other parse errors are not password-related, continue } } + + /** + * Detect if a PDF contains multiple K-1 forms for different entities (Edge Case 5). + * Counts occurrences of "Schedule K-1" headers and unique EINs to detect multi-entity PDFs. + */ + private async detectMultiEntityPdf(buffer: Buffer): Promise<{ + isMultiEntity: boolean; + entityCount: number; + }> { + try { + const pdfParse = await import('pdf-parse'); + const parsed = await pdfParse.default(buffer); + const text = parsed.text || ''; + + // Count "Schedule K-1" header occurrences + const k1HeaderMatches = text.match(/Schedule\s+K-1/gi) || []; + // Count unique EINs (XX-XXXXXXX format) + const einMatches = text.match(/\d{2}-\d{7}/g) || []; + const uniqueEins = new Set(einMatches); + + // If multiple K-1 headers or >2 unique EINs (partnership + multiple partners) + const entityCount = Math.max( + Math.floor(k1HeaderMatches.length / 2), // K-1 header appears in header and footer + uniqueEins.size > 2 ? uniqueEins.size - 1 : 1 + ); + + return { + isMultiEntity: entityCount > 1, + entityCount: Math.max(entityCount, 1) + }; + } catch { + return { isMultiEntity: false, entityCount: 1 }; + } + } + + /** + * Generate edge case warnings based on extraction results and session context. + * Edge cases: EIN mismatch, tax year mismatch, zero-extraction, multi-entity. + */ + private async generateWarnings( + sessionId: string, + extractionResult: K1ExtractionResult, + partnershipId: string, + buffer: Buffer + ): Promise { + const warnings: string[] = []; + + // Edge Case 5: Multi-entity PDF detection + const multiEntity = await this.detectMultiEntityPdf(buffer); + if (multiEntity.isMultiEntity) { + warnings.push( + `This PDF appears to contain ${multiEntity.entityCount} K-1 forms for different entities. ` + + 'Only the first entity will be processed. Upload separate PDFs for each entity.' + ); + } + + // Edge Case 3: Zero-extraction warning + const nonZeroFields = extractionResult.fields.filter( + (f) => f.numericValue !== null && f.numericValue !== 0 + ); + if (nonZeroFields.length === 0) { + warnings.push( + 'All extracted values are zero or empty. The PDF may not be readable or may not contain K-1 data. ' + + 'Please verify the PDF quality and try again.' + ); + } + + // Edge Case 4: EIN mismatch with existing partnership + const session = await this.prismaService.k1ImportSession.findUnique({ + where: { id: sessionId } + }); + if (session) { + const partnership = await this.prismaService.partnership.findUnique({ + where: { id: partnershipId } + }); + if (partnership && (partnership as any).ein) { + const extractedEin = extractionResult.fields.find( + (f) => + f.label?.toLowerCase().includes('ein') || + f.boxNumber?.toLowerCase() === 'ein' + ); + if ( + extractedEin?.rawValue && + extractedEin.rawValue !== (partnership as any).ein + ) { + warnings.push( + `Extracted EIN (${extractedEin.rawValue}) does not match partnership EIN (${(partnership as any).ein}). ` + + 'Verify you uploaded the correct K-1 for this partnership.' + ); + } + } + + // Edge Case 6: Tax year mismatch + const extractedYear = extractionResult.fields.find( + (f) => + f.label?.toLowerCase().includes('tax year') || + f.label?.toLowerCase().includes('calendar year') || + f.boxNumber?.toLowerCase() === 'taxyear' + ); + if (extractedYear?.rawValue) { + const parsedYear = parseInt(extractedYear.rawValue, 10); + if (!isNaN(parsedYear) && parsedYear !== session.taxYear) { + warnings.push( + `Extracted tax year (${parsedYear}) does not match expected tax year (${session.taxYear}). ` + + 'You can override the tax year during verification if needed.' + ); + } + } + } + + return warnings; + } } diff --git a/apps/client/src/app/components/header/header.component.html b/apps/client/src/app/components/header/header.component.html index b2055d14c..2bf4d1196 100644 --- a/apps/client/src/app/components/header/header.component.html +++ b/apps/client/src/app/components/header/header.component.html @@ -110,6 +110,32 @@ >K-1 Documents +
  • + K-1 Import +
    • +
  • + Cell Mapping +
  • K-1 Documents + K-1 Import + Cell Mapping = 0.85) for all fields + +--- Form Header --- +Schedule K-1 (Form 1065) +Partner's Share of Income, Deductions, Credits, etc. +Tax Year: 2024 +Partnership EIN: 12-3456789 +Partnership Name: Test Investment Partners, LP +Partner Name: Test Entity LLC +Partner EIN: 98-7654321 + +--- Part III: Partner's Share --- +Box 1 - Ordinary business income (loss): 125,000 +Box 2 - Net rental real estate income (loss): -15,000 +Box 3 - Other net rental income (loss): 0 +Box 4 - Guaranteed payments for services: 50,000 +Box 5 - Interest income: 8,500 +Box 6a - Ordinary dividends: 12,000 +Box 6b - Qualified dividends: 9,500 +Box 7 - Royalties: 0 +Box 8 - Net short-term capital gain (loss): 3,200 +Box 9a - Net long-term capital gain (loss): 45,000 +Box 9b - Collectibles (28%) gain (loss): 0 +Box 9c - Unrecaptured section 1250 gain: 2,100 +Box 10 - Net section 1231 gain (loss): 0 +Box 11 - Other income (loss): 1,500 +Box 12 - Section 179 deduction: 0 +Box 13 - Other deductions: -4,200 +Box 14 - Self-employment earnings (loss): 50,000 +Box 15 - Credits: 0 +Box 16 - Foreign transactions: 0 +Box 17 - Alternative minimum tax (AMT) items: 0 +Box 18 - Tax-exempt income and nondeductible expenses: 0 +Box 19a - Distributions (cash): 75,000 +Box 19b - Distributions (property): 0 +Box 20 - Other information: 0 +Box 21 - Foreign taxes paid or accrued: 0 diff --git a/test/import/ok/sample-k1-scanned.txt b/test/import/ok/sample-k1-scanned.txt new file mode 100644 index 000000000..e0526963f --- /dev/null +++ b/test/import/ok/sample-k1-scanned.txt @@ -0,0 +1,50 @@ +K-1 Test Fixture: Scanned PDF +================================ +This file documents the expected test data for a scanned (image-based) K-1 PDF. +Replace this file with an actual scanned PDF for integration testing. + +Expected Extraction Method: azure (Tier 2) or tesseract (Tier 2 fallback) +Expected Confidence: MEDIUM (0.60-0.84) for most fields due to OCR uncertainty + +--- Form Header --- +Schedule K-1 (Form 1065) +Partner's Share of Income, Deductions, Credits, etc. +Tax Year: 2023 +Partnership EIN: 55-1234567 +Partnership Name: Scanned Capital Fund, LP +Partner Name: Member Entity Inc. +Partner EIN: 77-9876543 + +--- Part III: Partner's Share --- +Box 1 - Ordinary business income (loss): -32,500 +Box 2 - Net rental real estate income (loss): 0 +Box 3 - Other net rental income (loss): 0 +Box 4 - Guaranteed payments for services: 0 +Box 5 - Interest income: 2,100 +Box 6a - Ordinary dividends: 5,800 +Box 6b - Qualified dividends: 4,200 +Box 7 - Royalties: 0 +Box 8 - Net short-term capital gain (loss): -1,500 +Box 9a - Net long-term capital gain (loss): 18,750 +Box 9b - Collectibles (28%) gain (loss): 0 +Box 9c - Unrecaptured section 1250 gain: 0 +Box 10 - Net section 1231 gain (loss): 0 +Box 11 - Other income (loss): 0 +Box 12 - Section 179 deduction: 0 +Box 13 - Other deductions: -2,800 +Box 14 - Self-employment earnings (loss): 0 +Box 15 - Credits: 0 +Box 16 - Foreign transactions: 0 +Box 17 - Alternative minimum tax (AMT) items: 0 +Box 18 - Tax-exempt income and nondeductible expenses: 750 +Box 19a - Distributions (cash): 25,000 +Box 19b - Distributions (property): 0 +Box 20 - Other information: 0 +Box 21 - Foreign taxes paid or accrued: 350 + +--- OCR Simulation Notes --- +This fixture simulates a scanned PDF where: +- Some numeric values may have OCR artifacts (e.g., "l" vs "1", "O" vs "0") +- Confidence scores should reflect Tier 2 extraction uncertainty +- The Azure DI or tesseract extractors handle these ambiguities +- Expected to generate MEDIUM confidence for most fields