What shipped, and when.

The first release does one thing end to end: it takes the contractors you paid, finds the ones already over the reporting threshold without a W-9 on file, and tells you the withholding that was required on those payments. Everything before this was pre-release and is not itemised.

• AddedExposure Monitor. The headline figure is the amount already required on payments you have made, so it cannot fall because the calendar advanced. A projected year-end figure and a conservative ceiling sit beneath it and are always shown as a pair.
• AddedW-9 Vault. Six distinct states per payee — missing, requested, valid, expired, TIN mismatch, refused — with received and expiry dates, request history and the last four digits of the taxpayer number.
• AddedThreshold Ledger. A published threshold per reporting box per tax year, each row carrying its statutory citation. A year the IRS has not published reads “Not yet published” rather than repeating last year’s figure.
• AddedPayment Import. CSV column mapper, a validation preview that names every skipped row and its reason, and revert of a whole batch. A row containing a full taxpayer number is refused at the preview rather than truncated.
• AddedCSV exports: 1099-NEC worksheet, W-9 gap list, payment ledger and exposure detail.
• AddedWorkspaces with per-team row-level security, an activity log attributed to the member who acted, and a last-owner guard.
• AddedA public exposure calculator that runs against the same published threshold rows the product reads, with nothing sent anywhere.
• ChangedThe whole visual system. Warm paper neutrals, one accent used as a mark rather than a colour, a serif for figures whose digits are tabular by default so a money column cannot misalign.
• ChangedThird-party network payments are excluded by default, per Reg. 1.6041-1(a)(1)(iv): the settlement network reports them on a 1099-K, so counting them here as well would double-count the same money. The switch now sits in settings with that trade-off written next to it instead of being a constant inside a query.
• FixedEvery database query in the application was inferring its rows as an empty type, which disarmed type checking across the entire data layer. One correction to the client restores it.
• FixedReverting a contractor import checked for existing payments by reading a count that could come back absent, and read “absent” as “none”. It now refuses the revert and says how many payments are in the way.
• FixedA figure that could not be computed rendered as $0.00 in some places. An unknown is now its own state everywhere and never a zero — a false all-clear is worse than a blank.