PAYMENT-CHANNEL EVIDENCE REGISTER
Tax year:
Payer:
Provider/product:
Export period:
Transaction IDs covered:
Observed transaction-type field:
Funding method:
Settlement mechanism:
Provider documentation/receipt location:

Decision: direct payment / payment card / qualifying network / unresolved
Reason and source:
Gross transaction total:
Fee total, if shown:
Refund/reversal references:
Recipient key:

[ ] Direct payment total retained for NEC review.
[ ] Card/network amounts separately traceable.
[ ] App brand was not the sole classification evidence.
[ ] No recipient-wide 1099-K subtraction used.
[ ] Unresolved amount has an assigned follow-up.
[ ] All channels reconcile to actual disbursements.
Decision by/date: