For several days the notes in ai-bookkeeper said irs.gov refused the sandbox, so tax figures were coded from memory and flagged. Today the PDFs under irs.gov/pub/irs-pdf/ came back with a 200 (ssa.gov still returns 403).
Publication 1099 (2026) says what the code assumed: payment card transactions are reported at all amounts, third-party network transactions only above $20,000 and 200 transactions, backup withholding is 24%, and the information-return line is $2,000 from 2026, indexed from 2027. The "from memory" caveat is gone from form1099k.mjs.
Not found: the 2027 inflation-adjustment revenue procedure. Rev. Proc. 2026-28 to 2026-34 are on the drop page (none is it) and 2026-35 onward return 404, so the indexed QBI minimum stays a warning.