--- title: "Two clients, over the years" url: https://services.dev/docs/examples/tax/clients captured: [tax-cases.txt] --- # Two clients, over the years URL: https://services.dev/docs/examples/tax/clients > What a subject holds after the first year. Acme's states each keep their own date, it registers in Texas, a restated figure mints an amendment, a refund date bars one, and it leaves with its dates handed back. A partnership's three partners each get a K-1, and Beta Labs joins mid-year on a June year end. *tax's words: return is a job, taxpayer is a subject, review is a task, preparer is a member (examples/tax/brand.ts).* The taxpayer is the subject, so a client is one record across every year. These are the cases [the year](https://services.dev/docs/examples/tax/years.md) doesn't reach: | Case | The client | What holds it | |---|---|---| | [Each state, its own date](#each-state-its-own-date) | Acme, July 2027 | `clocks.file.each`: one clock per jurisdiction, closed by its own receipt | | [A new state](#a-client-who-changes) | Acme registers in Texas | `subscriptions update`: the next mint reads the subscription as it stands | | [A restated figure](#a-client-who-changes) | the 2025 return is amended | `fact.restated` on every job that read it, and `on.event` mints the amendment | | [Too late to amend](#a-client-who-changes) | April 2029 | the `refund` clock's `hard: { bars }`, on `refundCloses` | | [Three partners](#a-partnerships-partners) | Harbor Partners | `owners`, `lateFiling` per partner, and `k1.issued` to each partner's own taxpayer | | [A fiscal year, joined late](#a-second-client-on-its-own-year) | Beta Labs, 30 June | `subject.period.ends`, `catch_up: 'open'`, and the June-year rule | | [A client who leaves](#a-client-who-leaves) | Acme cancels | the last cycle hands back every open date, `clock.outlived` | ## Each state, its own date The day after the July filing, only New York's date is open, on its repair window: ```bash npx services.dev clocks list --on job_4Tx3 --test-clock tc_7Hq4 ``` ```txt title="captured/tax-cases.txt · magic values: owner.email = signs@example.test, metadata.sandbox.outside = {"reject":{"file.US-NY":["ein_mismatch"]}}" job_4Tx3 · annual-return · period 2026 · at 2027-07-12 09:00:00 · 7 clocks id name item status due moved from by clk_7Hq9#US file US satisfied 2027-10-15 2027-04-15 file · accepted 2027-07-11 clk_7Hq9#US-CA file US-CA satisfied 2027-11-15 2027-04-15 file · accepted 2027-07-11 clk_7Hq9#US-NJ file US-NJ satisfied 2027-11-15 2027-05-17 file · accepted 2027-07-11 clk_7Hq9#US-NY file US-NY open 2027-10-15 2027-04-15 rejected ein_mismatch 2027-07-11 · a repair by 2027-07-21 keeps 2027-07-11 clk_7Hqa pay — satisfied 2027-04-15 — pay · rcp_7HqB 2027-04-12 clk_7Hqb assessment — open 2030-07-11 — on the subject · the brand's · 3y after the filing clk_7Hqc refund — open 2030-07-11 — on the subject · mbr_8Ea1's seat of record ends with it ``` ## A client who changes In March Acme registers in Texas. The next mint files five returns, and the 2026 return keeps its four: ```bash npx services.dev subscriptions update sbn_7Hq2 jurisdictions=US,US-CA,US-NY,US-NJ,US-TX --test-clock tc_7Hq4 ``` ```txt title="magic values: owner.email = signs@example.test, metadata.sandbox.outside = {"reject":{"file.US-NY":["ein_mismatch"]}}" sbn_7Hq2 · tax-plan · active · updated 2027-03-08 · jurisdictions + US-TX next mint annual 2028-02-01 · period 2027 · US, US-CA, US-NY, US-NJ, US-TX · Texas due 05-15, its own extension on 05-164 keeps job_4Tx3 · period 2026 · US, US-CA, US-NY, US-NJ, as minted 2027-02-01 ``` The 2025 return is amended for a late credit. The 2026 return read it, so the plan mints a 2026 amendment: ```bash npx services.dev events --since 2027-11-30 --on sbj_7Hq2 --test-clock tc_7Hq4 ``` ```txt title="captured/tax-cases.txt · magic values: owner.email = signs@example.test, metadata.sandbox.outside = {"reject":{"file.US-NY":["ein_mismatch"]}}" evt_9Ts1 job.accepted job_4Ty3 amended-return · period 2025 · the subject keeps carryforwards 2025 and tax 2025, newer values evt_9Ts2 fact.restated sbj_7Hq2 carryforwards 2025 · read by job_4Tx3 (period 2026, at compute 2027-07-13) evt_9Ts3 subscription.minted sbn_7Hq2 fact.restated → amended-return · period 2026 · past the allowance: offered at $900.00 ``` ```bash npx services.dev jobs get job_4Tx3 --test-clock tc_7Hq4 ``` ```txt title="magic values: owner.email = signs@example.test, metadata.sandbox.outside = {"reject":{"file.US-NY":["ein_mismatch"]}}" job_4Tx3 · accepted · annual-return · period 2026 · $0.00 on sbn_7Hq2 read carryforwards 2025 · fct_7Hq4 (job_4Tx2) · restated by fct_7Hr9 (job_4Ty3) 2027-11-30 offered amended-return · period 2026 · $900.00 · next POST /jobs { "service": "amended-return", "from": "job_4Tx3" } ``` Filed early, the 2025 return's refund date runs from its due date, three years on. After it, an amendment answers `date_passed`: ```bash npx services.dev jobs again job_4Tx2 --service amended-return change="a second credit" --test-clock tc_7Hq3 ``` ```txt title="captured/tax-cases.txt · magic values: owner.email = signs@example.test, metadata.sandbox.outside = {"reject":{"file.US-NY":["ein_mismatch"]}}" × 409 date_passed · amended-return.file is barred: refund on job_4Tx2 closed 2029-04-17, and the amendment claims a refund (claimsRefund) · nothing held why 3y after the date it was due, 2026-04-15, rolled past a weekend and Emancipation Day; it was filed early, 2026-02-01 next the brand's console: a refund claim after its date is a question for a person · an amendment that owes more tax still files ``` ## A partnership's partners A late partnership return costs $245 a partner a month even at $0 tax. On acceptance, each partner's K-1 lands on their own taxpayer: ```bash npx services.dev annual-return "business=Harbor Partners " "owner=Rosa Diaz " ein=98-7654340 entity=partnership jurisdictions=US,US-NJ books=https://books.example/harbor tax_year=2026 "owners=Rosa Diaz 40%,Sam Okoro 35%,Ines Varga 25%" --max 2000 --test-clock tc_7Hq6 ``` ```txt title="captured/tax-cases.txt · magic values: owner.email = signs@example.test, metadata.sandbox.outside = {"reject":{"file.US-NY":["ein_mismatch"]}}" job_4Ty5 · working · $2,000.00 held clocks file · US due 2027-03-15 · US-NJ due 2027-04-15 · about $735 a month late: 3 partners × $245, owed at $0 tax job_4Ty5 · accepted · $1,950.00 charged · state fees $150.00 at cost k1s K-1 Rosa Diaz 40% · K-1 Sam Okoro 35% · K-1 Ines Varga 25% events k1.issued → sbj_7Hr4 Rosa Diaz · k1.issued → sbj_7Hr5 Sam Okoro · k1.issued → sbj_7Hr6 Ines Varga · each a fact on the partner's own taxpayer ``` Its amendment is an AAR: [Amended return](https://services.dev/docs/examples/tax/amended-return.md#a-partnerships-aar). ## A second client, on its own year Beta Labs' year ends 30 June, and it buys the plan on 10 August, already extended. Its 2026 year began before 2026, so its return was due 15 September 2026, and had passed: ```bash npx services.dev plan --at 2027-08-10 ein=98-7654321 "entity=C corp" jurisdictions=US,US-CA year_end=06-30 extended_to=2028-04-15 ``` ```txt title="captured/tax-cases.txt · magic values: owner.email = signs@example.test, metadata.sandbox.outside = {"reject":{"file.US-NY":["ein_mismatch"]}}" tax-plan for 98-7654321 · tax year ends 06-30 · from 2027-08-10 annual would mint now: period 2027 (2026-07-01 → 2027-06-30), its file date still open · catch_up 'open' annual next 2028-08-01 (1mo after end 2028-06-30) · period 2028 estimate next 2027-10-05 (10d before pay 2027-10-15) · period 2028-Q1 (2027-07-01 → 2027-09-30) info next 2028-01-05 (5d after end 2027-12-31) · the 1099s run on the calendar year · 2026's, due 2027-02-01, passed before the plan began skipped period 2026 (2025-07-01 → 2026-06-30): due 2026-09-15, since a June year begun before 2026 keeps the third month; seven months extended, 2027-04-15, passed too ``` ```bash npx services.dev tax-plan "business=Beta Labs " "owner=Lin Okafor " ein=98-7654321 "entity=C corp" jurisdictions=US,US-CA books=https://books.example/beta year_end=06-30 extended_to=2028-04-15 --max 2400 --test-clock tc_7Hq5 ``` ```txt title="captured/tax-cases.txt · magic values: owner.email = signs@example.test, metadata.sandbox.outside = {"reject":{"file.US-NY":["ein_mismatch"]}}" sbn_7Hr1 · tax-plan · active · cycle 1 · 2027-08-10 → 2028-08-10 · $2,400.00 per year minted 2027-08-10 catch_up open → job_4Ty1 annual-return · period 2027 · $0.00 · allowance 1 of 1 clocks job_4Ty1 file · due 2028-04-15, the client's extension (extended_to) · US, US-CA job_4Ty1 pay · due 2027-10-15 · hard · about $210 a month late schedule estimate → estimate · next 2027-10-05 (10d before pay 2027-10-15) ``` ## A client who leaves Acme cancels. The plan runs to the end of its cycle, then hands back each date it held: ```bash npx services.dev subscriptions cancel sbn_7Hq2 --test-clock tc_7Hq4 ``` ```txt title="magic values: owner.email = signs@example.test, metadata.sandbox.outside = {"reject":{"file.US-NY":["ein_mismatch"]}}" sbn_7Hq2 · tax-plan · canceling · runs to 2029-01-20, the end of cycle 2 · nothing after it mints or charges ``` ```bash npx services.dev events --since 2029-01-20 --on sbn_7Hq2,sbj_7Hq2 --test-clock tc_7Hq4 ``` ```txt title="captured/tax-cases.txt · magic values: owner.email = signs@example.test, metadata.sandbox.outside = {"reject":{"file.US-NY":["ein_mismatch"]}}" evt_9Tw1 subscription.canceled sbn_7Hq2 cycle 2 ended 2029-01-20 · minting stops · owed 14:00:00, fired 14:00:00 evt_9Tw2 clock.outlived sbj_7Hq2 assessment and refund 2025 2029-04-17 · 2026 2030-07-11 · 2027 2031-04-18 · expiring 2046-12-31 · handed back to the client evt_9Tw3 ask.opened sbj_7Hq2 own each date, keep it with Carryforward Watch at $9 a year, or mark it done ``` ```txt → GET /portal/subjects/sbj_7Hq2/letter ``` ```txt title="captured/tax-cases.txt · 200 · the disengagement letter · Acme Robotics · 2029-01-20 · magic values: owner.email = signs@example.test, metadata.sandbox.outside = {"reject":{"file.US-NY":["ein_mismatch"]}}" Your Tax Plan ended on 20 January 2029. These dates are still running, and from today they are yours to keep: 2029-04-17 refund claims on your 2025 return close, and so does the IRS's time to assess it 2030-07-11 the same, for your 2026 return 2031-04-18 the same, for your 2027 return 2046-12-31 your earliest carryforward expires, $13,800 of US credit from 2026 Katherine Johnson, EA, stays the signer of record on each return until its date. Keep them with Carryforward Watch for $9 a year, and we answer for them; or confirm each is yours. ``` [Subjects](https://services.dev/docs/service/subject.md) covers what a subject keeps, and [Periods](https://services.dev/docs/service/periods.md) a fiscal year. --- - Up: [The tax example](https://services.dev/docs/examples/tax.md) - Previous: [A year, and the next](https://services.dev/docs/examples/tax/years.md) - Next: [The dates to file and pay](https://services.dev/docs/examples/tax/deadline.md)