btctax-forms 0.13.0

//! Form 8283 (Rev. 12-2025) fill: donee/appraiser IDENTITY + per-row property data, read back through
//! the SP2 flat oracle (per-column x-cluster + PER-COLUMN ordinal-y descent [R0-M1] + no-unmapped).
//!
//! **Scope (a fill/blank table; [R0-I4]):** we FILL from `form_8283()`/`DonationDetails` — the donee
//! name/EIN/address (Part V identity), the donee/date/description/FMV/cost per row, the appraiser
//! identity name/address/TIN (Part IV identity), and (Section B) the "**k Digital assets**" property-
//! type box. We leave BLANK every OTHER party's declaration/signature: the Part II restriction
//! questions, the Part III taxpayer signature, the Part IV appraiser SIGNATURE/date, and the Part V
//! donee ACKNOWLEDGMENT (receipt date, "unrelated use?", authorized signature/title/date). A Section-B
//! 8283 without a signed Part IV/V is NOT filing-ready — the CLI says so and escalates when any row
//! `needs_review`.
//!
//! **Conditional + overflow:** written only when donations exist; one row per `RemovalLeg`, so a
//! multi-lot donation overflows the 4 Section-A / 3 Section-B rows onto additional form copies via
//! [`crate::overflow::merge_copies`] ("Attach one or more Forms 8283" sanctions it).

use crate::cells::push_money;
use crate::error::FormsError;
use crate::map::Form8283Map;
use crate::verify::{verify_flat, FlatPlacement};
use crate::{fmt_date, overflow, pdf};
use btctax_core::tax::packet::ReturnHeader;
use btctax_core::{DonationDetails, Form8283HowAcquired, Form8283Row, Form8283Section};
use time::macros::format_description;

/// Section A column x-clusters (hand-pinned), **per form revision**: donee(a), desc(c), date_contrib(d),
/// date_acq(e), how(f), cost(g), fmv(h), method(i). On the 2017 Rev. 12-2014 form the (g)/(h) money
/// columns are dollars+cents pairs, so their clusters EXCLUDE the narrow cents widget (dollars cx:
/// cost≈317, fmv≈403; cents cx≈360/446) — a dollars↔cents swap fails closed.
const SEC_A_CLUSTERS_2023: &[(f32, f32)] = &[
    (58.0, 230.0),
    (404.0, 576.0),
    (58.0, 122.0),
    (123.0, 186.0),
    (188.0, 280.0),
    (281.0, 352.0),
    (353.0, 424.0),
    (426.0, 576.0),
];
const SEC_A_CLUSTERS_2017: &[(f32, f32)] = &[
    (50.0, 235.0),
    (400.0, 580.0),
    (50.0, 125.0),
    (118.0, 190.0),
    (183.0, 285.0),
    (278.0, 356.0),
    (364.0, 442.0),
    (450.0, 580.0),
];
/// Section B column x-clusters (hand-pinned), **per form revision**: desc(a), fmv(c), date_acq(d),
/// how(e), cost(f), deduction(i). On the 2017 form fmv/cost/deduction are dollars+cents pairs (dollars
/// cx: fmv≈526, cost≈266, deduction≈439; cents cx≈569/309/482 — excluded from the clusters).
const SEC_B_CLUSTERS_2023: &[(f32, f32)] = &[
    (59.0, 258.0),
    (504.0, 576.0),
    (58.0, 130.0),
    (131.0, 287.0),
    (288.0, 359.0),
    (504.0, 576.0),
];
const SEC_B_CLUSTERS_2017: &[(f32, f32)] = &[
    (46.0, 248.0),
    (487.0, 565.0),
    (46.0, 125.0),
    (118.0, 233.0),
    (227.0, 305.0),
    (400.0, 478.0),
];

fn sec_clusters(year: i32, section: Form8283Section) -> &'static [(f32, f32)] {
    match (year, section) {
        (2017, Form8283Section::A) => SEC_A_CLUSTERS_2017,
        (2017, Form8283Section::B) => SEC_B_CLUSTERS_2017,
        (_, Form8283Section::A) => SEC_A_CLUSTERS_2023,
        (_, Form8283Section::B) => SEC_B_CLUSTERS_2023,
    }
}

/// Render Form 8283 "how acquired by donor" as the form word. `Review` (acquisition origin lost) is an
/// honest blank — the row is separately flagged `needs_review`.
fn how_str(h: Form8283HowAcquired) -> &'static str {
    match h {
        Form8283HowAcquired::Purchased => "Purchased",
        Form8283HowAcquired::Gift => "Gift",
        Form8283HowAcquired::Other => "Other",
        Form8283HowAcquired::Review => "",
    }
}

/// Format a date as **MM/YYYY** — Form 8283's "(mo., yr.)" date-acquired format (NOT SP1's MM/DD/YYYY).
fn fmt_mo_yr(d: btctax_core::TaxDate) -> Result<String, FormsError> {
    let fmt = format_description!("[month]/[year]");
    d.format(&fmt)
        .map_err(|e| FormsError::Structure(format!("mo/yr date format: {e}")))
}

/// Fill Form 8283 from the projected donation rows. `Ok(None)` when there are no donation rows.
///
/// **Section A** (≤ $5,000) count-overflows the flat rows: it has a per-row donee COLUMN and no Part
/// IV/V identity block, so each row already names its own donee — pagination is purely by count.
///
/// **Section B** (> $5,000) is "one donee's donation of similar property per form", so a year with
/// donations to MULTIPLE distinct donees needs one official 8283 per donee. Donations are grouped by
/// the donee + appraiser IDENTITY (the Part V donee AND the Part IV appraiser are both read from one
/// `DonationDetails`, so a same-donee/different-appraiser pair splits), then count-overflowed WITHIN
/// each group — and the group's `details` is passed EXPLICITLY into every physical copy, so a donee
/// whose legs overflow carries its identity on every page.
///
/// **[byte-identity]** the single-physical-copy case (the common single-donee year) returns the lone
/// `fill_one` result DIRECTLY; only ≥ 2 copies are routed through `merge_copies` (which re-loads/saves
/// and would otherwise break the byte-golden for that common case).
pub fn fill_form_8283(
    rows: &[Form8283Row],
    map: &Form8283Map,
) -> Result<Option<Vec<u8>>, FormsError> {
    fill_form_8283_inner(rows, map, None)
}

/// The **full-return** Form 8283: whole-dollar rows (`Printed8283Rows` — a newtype precisely so a CENTS
/// row cannot be handed here by accident) plus the FILER's identity block, which the slice never writes.
pub fn fill_form_8283_full(
    printed: &btctax_core::tax::printed::Printed8283Rows,
    header: &ReturnHeader,
    map: &Form8283Map,
) -> Result<Option<Vec<u8>>, FormsError> {
    fill_form_8283_inner(printed.rows(), map, Some(header))
}

fn fill_form_8283_inner(
    rows: &[Form8283Row],
    map: &Form8283Map,
    filer: Option<&ReturnHeader>,
) -> Result<Option<Vec<u8>>, FormsError> {
    if rows.is_empty() {
        return Ok(None);
    }
    // The section is UNIFORM across the year (all BTC is one "similar property" class); read it off the
    // first carrier row (falls back to A only for a degenerate all-non-carrier input).
    let section = rows
        .iter()
        .find_map(|r| r.section)
        .unwrap_or(Form8283Section::A);
    // Per-copy row capacity = the number of rows the year's map ENUMERATES (4/3 on 2024/2025; 5/4 on
    // the 2017 Rev. 12-2014 form) — per-year DATA, not a hard-coded constant.
    let cap = match section {
        Form8283Section::A => map.section_a.rows.len(),
        Form8283Section::B => map.section_b.rows.len(),
    }
    .max(1);

    // Build the physical copies. Each copy is filled on ORIGINAL field names + geometry-verified
    // (fails closed) inside `fill_one`; ≥ 2 copies are merged (per-copy root rename) afterwards.
    let mut copies: Vec<Vec<u8>> = Vec::new();
    match section {
        // Section A: unchanged — count-overflow the flat rows. No identity block, so `details` is a
        // no-op here (kept as the chunk's first carrier, mirroring today's behavior).
        Form8283Section::A => {
            let n_copies = rows.len().div_ceil(cap).max(1);
            for k in 0..n_copies {
                let chunk: Vec<&Form8283Row> = rows.iter().skip(k * cap).take(cap).collect();
                let details = chunk.iter().find_map(|r| r.details.as_ref());
                copies.push(fill_one(&chunk, section, map, details, filer)?);
            }
        }
        // Section B: group donations by donee + appraiser identity, then count-overflow each group.
        Form8283Section::B => {
            for group in group_section_b(rows) {
                let n = group.rows.len().div_ceil(cap).max(1);
                for k in 0..n {
                    let chunk: Vec<&Form8283Row> =
                        group.rows.iter().skip(k * cap).take(cap).copied().collect();
                    copies.push(fill_one(&chunk, section, map, group.details, filer)?);
                }
            }
        }
    }

    // [byte-identity] a single physical copy is returned DIRECTLY (no re-load/save through
    // `merge_copies`); only ≥ 2 copies are merged.
    if copies.len() == 1 {
        Ok(Some(copies.into_iter().next().expect("exactly one copy")))
    } else {
        Ok(Some(overflow::merge_copies(&copies)?))
    }
}

/// A Section-B donee/appraiser identity group: all donations sharing one Part V donee AND Part IV
/// appraiser identity (first-seen order preserved), carrying the FIRST-SEEN carrier's `details`.
struct SectionBGroup<'a> {
    rows: Vec<&'a Form8283Row>,
    details: Option<&'a DonationDetails>,
}

/// The identity a Section-B donation is grouped by. The Part V donee (name + EIN) AND the Part IV
/// appraiser (name + TIN/PTIN) are both read from one `DonationDetails`, so grouping keys on both —
/// same donee, different appraiser ⇒ separate forms (a shared form would print a wrong Part IV). A
/// carrier with no captured `DonationDetails` keys on its donee LABEL only (a `None` return means an
/// empty label ⇒ its own singleton, never merged with another anonymous donee).
#[derive(PartialEq, Eq)]
enum IdentityKey {
    /// A carrier WITH `DonationDetails`: full donee + appraiser identity.
    Detailed {
        donee_name: String,
        donee_ein: Option<String>,
        appraiser_name: String,
        appraiser_id: Option<String>,
    },
    /// A carrier with NO details but a non-empty donee label.
    DoneeLabel(String),
}

/// The grouping key for a carrier, or `None` for an empty-key donation (no details + empty donee
/// label) that must occupy its own singleton group (two anonymous donees can never be merged).
fn identity_key(details: Option<&DonationDetails>, donee: &str) -> Option<IdentityKey> {
    match details {
        Some(d) => Some(IdentityKey::Detailed {
            donee_name: d.donee_name.clone(),
            donee_ein: d.donee_ein.clone(),
            appraiser_name: d.appraiser_name.clone(),
            appraiser_id: d.appraiser_tin.clone().or_else(|| d.appraiser_ptin.clone()),
        }),
        None if !donee.is_empty() => Some(IdentityKey::DoneeLabel(donee.to_string())),
        None => None,
    }
}

/// Partition Section-B `rows` into donations at carrier boundaries (`row.section.is_some()` — the
/// canonical carrier signal, set unconditionally by `form_8283()`, NOT `details.is_some()`), then
/// group the donations by donee + appraiser identity (first-seen order; split-on-difference; an
/// anonymous no-details donee is its own singleton). Leg rows (`section: None`) attach to their
/// carrier's group; any leading leg-rows before the first carrier (shouldn't occur — `form_8283()`
/// emits the carrier first) seed the first group so nothing is dropped.
fn group_section_b(rows: &[Form8283Row]) -> Vec<SectionBGroup<'_>> {
    let mut groups: Vec<SectionBGroup<'_>> = Vec::new();
    let mut keys: Vec<Option<IdentityKey>> = Vec::new();
    let mut current: Option<usize> = None;
    for row in rows {
        if row.section.is_some() {
            // A carrier begins a new donation; group it by donee + appraiser identity (an empty key
            // never merges — `and_then` short-circuits to a fresh group).
            let key = identity_key(row.details.as_ref(), &row.donee);
            let existing = key
                .as_ref()
                .and_then(|k| keys.iter().position(|gk| gk.as_ref() == Some(k)));
            current = Some(match existing {
                Some(i) => {
                    groups[i].rows.push(row);
                    i
                }
                None => {
                    groups.push(SectionBGroup {
                        rows: vec![row],
                        details: row.details.as_ref(),
                    });
                    keys.push(key);
                    groups.len() - 1
                }
            });
        } else {
            // A leg row attaches to its carrier's group (or seeds the first group if it precedes any
            // carrier — a degenerate input that `form_8283()` never emits).
            match current {
                Some(i) => groups[i].rows.push(row),
                None => {
                    groups.push(SectionBGroup {
                        rows: vec![row],
                        details: None,
                    });
                    keys.push(None);
                    current = Some(0);
                }
            }
        }
    }
    groups
}

/// A property-table text cell: written + authorized only when non-empty. `col` is both the x-cluster
/// index and the per-column ordinal-y descent group; `ord` is the row index (rows descend in y). The
/// page is derived from the fqn (the 2017 Section B property table is on page 2, not page 1).
fn push_cell(
    w: &mut Vec<(String, pdf::FieldValue)>,
    p: &mut Vec<FlatPlacement>,
    fqn: &str,
    value: String,
    col: usize,
    ord: u32,
) {
    if value.is_empty() {
        return;
    }
    w.push((fqn.to_string(), pdf::FieldValue::Text(value)));
    p.push(FlatPlacement::cell(
        fqn.to_string(),
        crate::cells::page_of(fqn),
        col,
        col as u32,
        ord,
    ));
}

/// A free-text identity cell (geometry-exempt, page-derived): written + authorized only when non-empty.
fn push_free(
    w: &mut Vec<(String, pdf::FieldValue)>,
    p: &mut Vec<FlatPlacement>,
    fqn: &str,
    value: &str,
) {
    if value.is_empty() {
        return;
    }
    w.push((fqn.to_string(), pdf::FieldValue::Text(value.to_string())));
    p.push(FlatPlacement::free(
        fqn.to_string(),
        crate::cells::page_of(fqn),
    ));
}

/// Fill one physical Form 8283 copy (a chunk of ≤ cap rows) and read it back geometrically. For
/// Section B, `details` (the copy's donee/appraiser identity, passed in by the caller — NOT sniffed
/// from a row in the chunk) fills the Part IV/V identity block, so every overflow page of a donee
/// carries that donee's identity.
fn fill_one(
    rows: &[&Form8283Row],
    section: Form8283Section,
    map: &Form8283Map,
    details: Option<&DonationDetails>,
    filer: Option<&ReturnHeader>,
) -> Result<Vec<u8>, FormsError> {
    let mut w: Vec<(String, pdf::FieldValue)> = Vec::new();
    let mut p: Vec<FlatPlacement> = Vec::new();

    match section {
        Form8283Section::A => {
            for (i, row) in rows.iter().enumerate() {
                let m = &map.section_a.rows[i];
                let ord = i as u32;
                push_cell(&mut w, &mut p, &m.donee, row.donee.clone(), 0, ord);
                push_cell(&mut w, &mut p, &m.desc, row.description.clone(), 1, ord);
                push_cell(
                    &mut w,
                    &mut p,
                    &m.date_contrib,
                    fmt_date(row.date_contributed)?,
                    2,
                    ord,
                );
                push_cell(
                    &mut w,
                    &mut p,
                    &m.date_acq,
                    fmt_mo_yr(row.date_acquired)?,
                    3,
                    ord,
                );
                push_cell(
                    &mut w,
                    &mut p,
                    &m.how,
                    how_str(row.how_acquired).to_string(),
                    4,
                    ord,
                );
                // (g) cost / (h) fmv — dollars+cents pairs on the 2017 form.
                push_money(&mut w, &mut p, &m.cost, row.cost_basis, 5, Some((5, ord)));
                push_money(&mut w, &mut p, &m.fmv, row.fmv, 6, Some((6, ord)));
                push_cell(&mut w, &mut p, &m.method, row.fmv_method.clone(), 7, ord);
            }
        }
        Form8283Section::B => {
            let b = &map.section_b;
            // [★] The BTC property-type box: "k Digital assets" (2024/2025) or "j Other" (2017).
            w.push((
                b.k_digital_assets.field.clone(),
                pdf::FieldValue::Check {
                    on: b.k_digital_assets.on.clone(),
                },
            ));
            p.push(FlatPlacement::check(
                b.k_digital_assets.field.clone(),
                crate::cells::page_of(&b.k_digital_assets.field),
            ));
            for (i, row) in rows.iter().enumerate() {
                let m = &b.rows[i];
                let ord = i as u32;
                // 2017: "j Other" gives no category, so identify the digital-asset nature by a printed
                // note prepended to the FIRST row's (a) description.
                let desc = match (i, &b.btc_property_note) {
                    (0, Some(note)) => format!("{note}: {}", row.description),
                    _ => row.description.clone(),
                };
                push_cell(&mut w, &mut p, &m.desc, desc, 0, ord);
                push_money(&mut w, &mut p, &m.fmv, row.fmv, 1, Some((1, ord)));
                push_cell(
                    &mut w,
                    &mut p,
                    &m.date_acq,
                    fmt_mo_yr(row.date_acquired)?,
                    2,
                    ord,
                );
                push_cell(
                    &mut w,
                    &mut p,
                    &m.how,
                    how_str(row.how_acquired).to_string(),
                    3,
                    ord,
                );
                push_money(&mut w, &mut p, &m.cost, row.cost_basis, 4, Some((4, ord)));
                if let Some(ded) = row.claimed_deduction {
                    push_money(&mut w, &mut p, &m.deduction, ded, 5, Some((5, ord)));
                }
            }
            // Part IV/III (appraiser) + Part V/IV (donee) IDENTITY — the copy's group identity,
            // passed in EXPLICITLY (so an overflow page carries it too; not sniffed from the chunk).
            if let Some(details) = details {
                // Appraiser printed-name field is absent on the Rev. 12-2014 form (identity = the
                // handwritten signature, left blank), so this write is conditional on the map.
                if let Some(name_field) = &b.appraiser_name {
                    push_free(&mut w, &mut p, name_field, &details.appraiser_name);
                }
                if let Some(a) = &details.appraiser_address {
                    push_free(&mut w, &mut p, &b.appraiser_address, a);
                }
                // §6695A appraiser identifier: TIN, else PTIN.
                if let Some(tin) = details
                    .appraiser_tin
                    .as_ref()
                    .or(details.appraiser_ptin.as_ref())
                {
                    push_free(&mut w, &mut p, &b.appraiser_tin, tin);
                }
                push_free(&mut w, &mut p, &b.donee_name, &details.donee_name);
                if let Some(ein) = &details.donee_ein {
                    push_free(&mut w, &mut p, &b.donee_ein, ein);
                }
                if let Some(addr) = &details.donee_address {
                    push_free(&mut w, &mut p, &b.donee_address, addr);
                }
            }
        }
    };
    // The blank's fields are needed for the identity cells' /MaxLen.
    let blank_for_identity = pdf::collect_fields(&pdf::load(pdf::f8283_pdf(map.year)?)?)?;
    // ★ The FILER's identity — "Name(s) shown on your income tax return" + identifying number. The
    // crypto slice never wrote it (its 8283 rides beside a return btctax did not produce); a FULL
    // return may not attach an unnamed substantiation form, so the full path passes a header and the
    // map must carry the cells (ARCH-P6.3a D7).
    if let Some(header) = filer {
        let blank = &blank_for_identity;
        let identity = map.identity.as_ref().ok_or_else(|| {
            FormsError::Geometry(format!(
                "the {} Form 8283 map has no [identity] block — a full return cannot file an unnamed \
                 Form 8283",
                map.year
            ))
        })?;
        crate::cells::push_identity(
            &mut w,
            &mut p,
            identity,
            &header.name_line,
            &header.taxpayer.ssn,
            blank,
        )?;
    }

    let clusters = sec_clusters(map.year, section);
    let writes = w;
    let placements = p;

    let mut doc = pdf::load(pdf::f8283_pdf(map.year)?)?;
    let index = pdf::index(&pdf::collect_fields(&doc)?);
    pdf::drop_xfa_and_set_needappearances(&mut doc)?;
    pdf::apply_writes(&mut doc, &index, &writes)?;
    pdf::strip_nondeterminism(&mut doc);
    let bytes = pdf::save(&mut doc)?;

    // Read back the SERIALIZED output.
    let check = pdf::load(&bytes)?;
    let fields = pdf::collect_fields(&check)?;
    verify_flat(&check, &fields, &placements, clusters)?;
    Ok(bytes)
}