Add tax features: summary report, deductible expenses, invoice tax fix, CSV export

- Add taxDeductible boolean to expenses schema + migration 0002
- Update expenses router, form, and list to support tax-deductible flag
- Fix invoice-view tax calculation (was hardcoded $0.00; now uses taxRate)
- New Tax Summary tab in Reports: year selector, income/deductions breakdown,
  SE tax + federal income estimates, quarterly bar chart
- CSV export for accountant with income + expense rows and tax summary

https://claude.ai/code/session_012sqEgNQpx676isepeoX4Mi

drizzle/0002_tax_deductible.sql

@@ -0,0 +1 @@
+ALTER TABLE "beenvoice_expense" ADD COLUMN "taxDeductible" boolean DEFAULT false NOT NULL;

drizzle/meta/_journal.json

@@ -16,5 +16,12 @@
       "tag": "0001_supreme_the_enforcers",
       "breakpoints": true
     }
+    ,{
+      "idx": 2,
+      "version": "7",
+      "when": 1775400000000,
+      "tag": "0002_tax_deductible",
+      "breakpoints": true
+    }
   ]
 }

src/app/dashboard/expenses/page.tsx

@@ -39,6 +39,7 @@ interface ExpenseFormData {
   category: string;
   billable: boolean;
   reimbursable: boolean;
+  taxDeductible: boolean;
   notes: string;
   clientId: string;
 }
@@ -51,6 +52,7 @@ const defaultForm: ExpenseFormData = {
   category: "",
   billable: false,
   reimbursable: false,
+  taxDeductible: false,
   notes: "",
   clientId: "",
 };
@@ -89,6 +91,7 @@ export default function ExpensesPage() {
       category: expense.category ?? "",
       billable: expense.billable,
       reimbursable: expense.reimbursable,
+      taxDeductible: expense.taxDeductible ?? false,
       notes: expense.notes ?? "",
       clientId: expense.clientId ?? "",
     });
@@ -97,13 +100,14 @@ export default function ExpensesPage() {
   const handleSubmit = () => {
     if (!form.description.trim()) { toast.error("Description is required"); return; }
     if (form.amount <= 0) { toast.error("Amount must be greater than 0"); return; }
-    const payload = { ...form, clientId: form.clientId || undefined, category: form.category || undefined, notes: form.notes || undefined };
+    const payload = { ...form, clientId: form.clientId || undefined, category: form.category || undefined, notes: form.notes || undefined, taxDeductible: form.taxDeductible };
     if (editId) update.mutate({ id: editId, ...payload });
     else create.mutate(payload);
   };
 
   const totalExpenses = expenses.reduce((s, e) => s + e.amount, 0);
   const billableTotal = expenses.filter((e) => e.billable).reduce((s, e) => s + e.amount, 0);
+  const deductibleTotal = expenses.filter((e) => e.taxDeductible).reduce((s, e) => s + e.amount, 0);
 
   return (
     <div className="page-enter space-y-6 pb-6">
@@ -114,7 +118,7 @@ export default function ExpensesPage() {
       </PageHeader>
 
       {/* Summary cards */}
-      <div className="grid grid-cols-2 gap-4 sm:grid-cols-3">
+      <div className="grid grid-cols-2 gap-4 sm:grid-cols-4">
         <Card>
           <CardContent className="p-4">
             <p className="text-muted-foreground text-xs font-medium uppercase tracking-wide">Total</p>
@@ -127,7 +131,13 @@ export default function ExpensesPage() {
             <p className="text-primary mt-1 text-2xl font-bold">{formatCurrency(billableTotal)}</p>
           </CardContent>
         </Card>
-        <Card className="col-span-2 sm:col-span-1">
+        <Card>
+          <CardContent className="p-4">
+            <p className="text-muted-foreground text-xs font-medium uppercase tracking-wide">Deductible</p>
+            <p className="mt-1 text-2xl font-bold text-green-600">{formatCurrency(deductibleTotal)}</p>
+          </CardContent>
+        </Card>
+        <Card>
           <CardContent className="p-4">
             <p className="text-muted-foreground text-xs font-medium uppercase tracking-wide">Count</p>
             <p className="mt-1 text-2xl font-bold">{expenses.length}</p>
@@ -159,6 +169,7 @@ export default function ExpensesPage() {
                       <p className="font-medium">{expense.description}</p>
                       {expense.billable && <Badge variant="secondary" className="text-xs">Billable</Badge>}
                       {expense.reimbursable && <Badge variant="outline" className="text-xs">Reimbursable</Badge>}
+                      {expense.taxDeductible && <Badge variant="outline" className="text-xs text-green-600 border-green-300">Tax Deductible</Badge>}
                       {expense.category && <Badge variant="outline" className="text-xs">{expense.category}</Badge>}
                     </div>
                     <p className="text-muted-foreground mt-0.5 text-xs">
@@ -229,7 +240,7 @@ export default function ExpensesPage() {
                 </SelectContent>
               </Select>
             </div>
-            <div className="flex gap-6">
+            <div className="flex flex-wrap gap-6">
               <label className="flex cursor-pointer items-center gap-2">
                 <Checkbox checked={form.billable} onCheckedChange={(v) => setForm((p) => ({ ...p, billable: !!v }))} />
                 <span className="text-sm">Billable</span>
@@ -238,6 +249,10 @@ export default function ExpensesPage() {
                 <Checkbox checked={form.reimbursable} onCheckedChange={(v) => setForm((p) => ({ ...p, reimbursable: !!v }))} />
                 <span className="text-sm">Reimbursable</span>
               </label>
+              <label className="flex cursor-pointer items-center gap-2">
+                <Checkbox checked={form.taxDeductible} onCheckedChange={(v) => setForm((p) => ({ ...p, taxDeductible: !!v }))} />
+                <span className="text-sm">Tax Deductible</span>
+              </label>
             </div>
             <div className="space-y-2">
               <Label>Notes (optional)</Label>

src/app/dashboard/reports/page.tsx

@@ -1,10 +1,14 @@
 "use client";
 
-import { useMemo } from "react";
+import { useMemo, useState } from "react";
 import { api } from "~/trpc/react";
 import { PageHeader } from "~/components/layout/page-header";
 import { Card, CardContent, CardHeader, CardTitle } from "~/components/ui/card";
 import { StatusBadge } from "~/components/data/status-badge";
+import { Button } from "~/components/ui/button";
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from "~/components/ui/select";
+import { Separator } from "~/components/ui/separator";
+import { Tabs, TabsContent, TabsList, TabsTrigger } from "~/components/ui/tabs";
 import { formatCurrency } from "~/lib/currency";
 import { getEffectiveInvoiceStatus } from "~/lib/invoice-status";
 import type { StoredInvoiceStatus } from "~/types/invoice";
@@ -19,18 +23,23 @@ import {
   Tooltip,
   ResponsiveContainer,
 } from "recharts";
-import { TrendingUp, DollarSign, Clock, Users } from "lucide-react";
+import { TrendingUp, DollarSign, Clock, Users, Download, Receipt, FileText } from "lucide-react";
 
 export default function ReportsPage() {
-  const { data: invoices = [], isLoading } = api.invoices.getAll.useQuery();
+  const { data: invoices = [], isLoading: invoicesLoading } = api.invoices.getAll.useQuery();
+  const { data: expenses = [], isLoading: expensesLoading } = api.expenses.getAll.useQuery();
   const { data: stats } = api.dashboard.getStats.useQuery();
 
-  const now = new Date();
+  const isLoading = invoicesLoading || expensesLoading;
 
-  const reportData = useMemo(() => {
+  const now = new Date();
+  const currentYear = now.getFullYear();
+  const [taxYear, setTaxYear] = useState(String(currentYear));
+
+  // Overview data (last 12 months)
+  const overviewData = useMemo(() => {
     if (!invoices.length) return null;
 
-    // Revenue by month (last 12 months)
     const monthMap: Record<string, number> = {};
     for (let i = 11; i >= 0; i--) {
       const d = new Date(now.getFullYear(), now.getMonth() - i, 1);
@@ -41,7 +50,6 @@ export default function ReportsPage() {
     let totalRevenue = 0;
     let totalPending = 0;
     let totalHours = 0;
-    let overdueCount = 0;
 
     for (const inv of invoices) {
       const status = getEffectiveInvoiceStatus(inv.status as StoredInvoiceStatus, inv.dueDate);
@@ -52,7 +60,6 @@ export default function ReportsPage() {
       } else if (status === "sent" || status === "overdue") {
         totalPending += inv.totalAmount;
       }
-      if (status === "overdue") overdueCount++;
       totalHours += (inv.items ?? []).reduce((s, item) => s + item.hours, 0);
     }
 
@@ -61,35 +68,122 @@ export default function ReportsPage() {
       revenue,
     }));
 
-    // Top clients by revenue (paid only)
+    const clientMap: Record<string, { name: string; revenue: number }> = {};
-    const clientMap: Record<string, { name: string; revenue: number; count: number }> = {};
     for (const inv of invoices) {
       const status = getEffectiveInvoiceStatus(inv.status as StoredInvoiceStatus, inv.dueDate);
       if (status === "paid" && inv.client) {
         const id = inv.client.id;
-        if (!clientMap[id]) clientMap[id] = { name: inv.client.name, revenue: 0, count: 0 };
+        if (!clientMap[id]) clientMap[id] = { name: inv.client.name, revenue: 0 };
         clientMap[id]!.revenue += inv.totalAmount;
-        clientMap[id]!.count += 1;
       }
     }
-    const topClients = Object.values(clientMap)
+    const topClients = Object.values(clientMap).sort((a, b) => b.revenue - a.revenue).slice(0, 6);
-      .sort((a, b) => b.revenue - a.revenue)
-      .slice(0, 6);
 
-    // Status breakdown
     const statusCount: Record<string, number> = { draft: 0, sent: 0, paid: 0, overdue: 0 };
     for (const inv of invoices) {
       const s = getEffectiveInvoiceStatus(inv.status as StoredInvoiceStatus, inv.dueDate);
       statusCount[s] = (statusCount[s] ?? 0) + 1;
     }
 
-    return { revenueByMonth, topClients, totalRevenue, totalPending, totalHours, overdueCount, statusCount };
+    return { revenueByMonth, topClients, totalRevenue, totalPending, totalHours, statusCount };
   }, [invoices]);
 
+  // Tax summary for selected year
+  const taxData = useMemo(() => {
+    const year = parseInt(taxYear);
+
+    const yearInvoices = invoices.filter((inv) => {
+      const status = getEffectiveInvoiceStatus(inv.status as StoredInvoiceStatus, inv.dueDate);
+      return status === "paid" && new Date(inv.issueDate).getFullYear() === year;
+    });
+    const yearExpenses = expenses.filter((exp) => new Date(exp.date).getFullYear() === year);
+
+    const grossIncome = yearInvoices.reduce((s, inv) => s + inv.totalAmount, 0);
+    const taxCollected = yearInvoices.reduce((s, inv) => s + inv.totalAmount * (inv.taxRate ?? 0), 0);
+    const totalExpenses = yearExpenses.reduce((s, exp) => s + exp.amount, 0);
+    const deductibleExpenses = yearExpenses
+      .filter((exp) => (exp as typeof exp & { taxDeductible?: boolean }).taxDeductible)
+      .reduce((s, exp) => s + exp.amount, 0);
+
+    const netProfit = grossIncome - deductibleExpenses;
+    const seTaxBase = Math.max(0, netProfit) * 0.9235;
+    const selfEmploymentTax = seTaxBase * 0.153;
+    const taxableIncome = Math.max(0, netProfit - selfEmploymentTax / 2);
+    const federalEstimate = taxableIncome * 0.22;
+    const totalEstimated = selfEmploymentTax + federalEstimate;
+
+    const quarters = [1, 2, 3, 4].map((q) => {
+      const qMonths = [(q - 1) * 3, (q - 1) * 3 + 1, (q - 1) * 3 + 2];
+      return {
+        label: `Q${q}`,
+        income: yearInvoices.filter((inv) => qMonths.includes(new Date(inv.issueDate).getMonth())).reduce((s, inv) => s + inv.totalAmount, 0),
+        expenses: yearExpenses.filter((exp) => qMonths.includes(new Date(exp.date).getMonth())).reduce((s, exp) => s + exp.amount, 0),
+      };
+    });
+
+    return { grossIncome, taxCollected, totalInvoiced: grossIncome + taxCollected, totalExpenses, deductibleExpenses, netProfit, selfEmploymentTax, federalEstimate, totalEstimated, quarters, yearInvoices, yearExpenses };
+  }, [invoices, expenses, taxYear]);
+
+  const availableYears = useMemo(() => {
+    const years = new Set<number>([currentYear, currentYear - 1]);
+    for (const inv of invoices) years.add(new Date(inv.issueDate).getFullYear());
+    for (const exp of expenses) years.add(new Date(exp.date).getFullYear());
+    return Array.from(years).sort((a, b) => b - a);
+  }, [invoices, expenses, currentYear]);
+
+  const avgInvoice = invoices.length > 0
+    ? (overviewData?.totalRevenue ?? 0) / (invoices.filter((i) => getEffectiveInvoiceStatus(i.status as StoredInvoiceStatus, i.dueDate) === "paid").length || 1)
+    : 0;
+
+  function exportCSV() {
+    const rows: string[] = [
+      `Tax Year ${taxYear} - Income & Expense Report`,
+      `Generated: ${new Date().toLocaleDateString("en-US", { year: "numeric", month: "long", day: "numeric" })}`,
+      "",
+      "INCOME (Paid Invoices)",
+      "Date,Invoice #,Client,Subtotal,Tax Rate,Tax Amount,Total",
+      ...taxData.yearInvoices.map((inv) => {
+        const taxAmt = inv.totalAmount * (inv.taxRate ?? 0);
+        return [new Date(inv.issueDate).toLocaleDateString("en-US"), inv.invoiceNumber, `"${inv.client?.name ?? ""}"`, inv.totalAmount.toFixed(2), `${((inv.taxRate ?? 0) * 100).toFixed(1)}%`, taxAmt.toFixed(2), (inv.totalAmount + taxAmt).toFixed(2)].join(",");
+      }),
+      `,,Totals,${taxData.grossIncome.toFixed(2)},,${taxData.taxCollected.toFixed(2)},${taxData.totalInvoiced.toFixed(2)}`,
+      "",
+      "EXPENSES",
+      "Date,Description,Category,Amount,Currency,Billable,Reimbursable,Tax Deductible",
+      ...taxData.yearExpenses.map((exp) => [
+        new Date(exp.date).toLocaleDateString("en-US"),
+        `"${exp.description}"`,
+        `"${exp.category ?? ""}"`,
+        exp.amount.toFixed(2),
+        exp.currency,
+        exp.billable ? "Yes" : "No",
+        exp.reimbursable ? "Yes" : "No",
+        (exp as typeof exp & { taxDeductible?: boolean }).taxDeductible ? "Yes" : "No",
+      ].join(",")),
+      `,,Totals,${taxData.totalExpenses.toFixed(2)},,,,"Deductible: ${taxData.deductibleExpenses.toFixed(2)}"`,
+      "",
+      "TAX SUMMARY",
+      `Gross Income,${taxData.grossIncome.toFixed(2)}`,
+      `Tax Collected,${taxData.taxCollected.toFixed(2)}`,
+      `Deductible Expenses,${taxData.deductibleExpenses.toFixed(2)}`,
+      `Net Profit,${taxData.netProfit.toFixed(2)}`,
+      `Est. Self-Employment Tax (15.3%),${taxData.selfEmploymentTax.toFixed(2)}`,
+      `Est. Federal Income Tax (22%),${taxData.federalEstimate.toFixed(2)}`,
+      `Total Estimated Tax,${taxData.totalEstimated.toFixed(2)}`,
+    ];
+    const blob = new Blob([rows.join("\n")], { type: "text/csv;charset=utf-8;" });
+    const url = URL.createObjectURL(blob);
+    const a = document.createElement("a");
+    a.href = url;
+    a.download = `tax-report-${taxYear}.csv`;
+    a.click();
+    URL.revokeObjectURL(url);
+  }
+
   if (isLoading) {
     return (
       <div className="page-enter space-y-6">
-        <PageHeader title="Reports" description="Revenue and invoice analytics" variant="gradient" />
+        <PageHeader title="Reports" description="Revenue and tax analytics" variant="gradient" />
         <div className="grid grid-cols-2 gap-4 sm:grid-cols-4">
           {[...Array(4)].map((_, i) => <div key={i} className="bg-muted h-24 animate-pulse rounded-xl" />)}
         </div>
@@ -97,42 +191,41 @@ export default function ReportsPage() {
     );
   }
 
-  const avgInvoice = invoices.length > 0 ? (reportData?.totalRevenue ?? 0) / invoices.filter((i) => getEffectiveInvoiceStatus(i.status as StoredInvoiceStatus, i.dueDate) === "paid").length || 0 : 0;
-
   return (
     <div className="page-enter space-y-6 pb-6">
-      <PageHeader title="Reports" description="Revenue and invoice analytics" variant="gradient" />
+      <PageHeader title="Reports" description="Revenue and tax analytics" variant="gradient" />
 
-      {/* KPI cards */}
+      <Tabs defaultValue="overview">
+        <TabsList className="grid w-full grid-cols-2">
+          <TabsTrigger value="overview"><TrendingUp className="mr-1.5 h-4 w-4" /> Overview</TabsTrigger>
+          <TabsTrigger value="tax"><FileText className="mr-1.5 h-4 w-4" /> Tax Summary</TabsTrigger>
+        </TabsList>
+
+        {/* ── OVERVIEW TAB ── */}
+        <TabsContent value="overview" className="mt-4 space-y-6">
           <div className="grid grid-cols-2 gap-4 sm:grid-cols-4">
             <Card>
               <CardContent className="p-4">
                 <div className="flex items-center gap-2">
-              <div className="bg-primary/10 rounded p-1.5">
+                  <div className="bg-primary/10 rounded p-1.5"><DollarSign className="text-primary h-4 w-4" /></div>
-                <DollarSign className="text-primary h-4 w-4" />
-              </div>
                   <p className="text-muted-foreground text-xs font-medium">Total Revenue</p>
                 </div>
-            <p className="mt-2 text-2xl font-bold">{formatCurrency(reportData?.totalRevenue ?? 0)}</p>
+                <p className="mt-2 text-2xl font-bold">{formatCurrency(overviewData?.totalRevenue ?? 0)}</p>
               </CardContent>
             </Card>
             <Card>
               <CardContent className="p-4">
                 <div className="flex items-center gap-2">
-              <div className="bg-yellow-500/10 rounded p-1.5">
+                  <div className="bg-yellow-500/10 rounded p-1.5"><Clock className="h-4 w-4 text-yellow-500" /></div>
-                <Clock className="h-4 w-4 text-yellow-500" />
-              </div>
                   <p className="text-muted-foreground text-xs font-medium">Pending</p>
                 </div>
-            <p className="mt-2 text-2xl font-bold">{formatCurrency(reportData?.totalPending ?? 0)}</p>
+                <p className="mt-2 text-2xl font-bold">{formatCurrency(overviewData?.totalPending ?? 0)}</p>
               </CardContent>
             </Card>
             <Card>
               <CardContent className="p-4">
                 <div className="flex items-center gap-2">
-              <div className="bg-blue-500/10 rounded p-1.5">
+                  <div className="bg-blue-500/10 rounded p-1.5"><TrendingUp className="h-4 w-4 text-blue-500" /></div>
-                <TrendingUp className="h-4 w-4 text-blue-500" />
-              </div>
                   <p className="text-muted-foreground text-xs font-medium">Avg Invoice</p>
                 </div>
                 <p className="mt-2 text-2xl font-bold">{formatCurrency(isNaN(avgInvoice) ? 0 : avgInvoice)}</p>
@@ -141,27 +234,22 @@ export default function ReportsPage() {
             <Card>
               <CardContent className="p-4">
                 <div className="flex items-center gap-2">
-              <div className="bg-green-500/10 rounded p-1.5">
+                  <div className="bg-green-500/10 rounded p-1.5"><Users className="h-4 w-4 text-green-500" /></div>
-                <Users className="h-4 w-4 text-green-500" />
-              </div>
                   <p className="text-muted-foreground text-xs font-medium">Total Hours</p>
                 </div>
-            <p className="mt-2 text-2xl font-bold">{(reportData?.totalHours ?? 0).toFixed(1)}h</p>
+                <p className="mt-2 text-2xl font-bold">{(overviewData?.totalHours ?? 0).toFixed(1)}h</p>
               </CardContent>
             </Card>
           </div>
 
-      {/* Revenue trend chart */}
           <Card>
             <CardHeader>
-          <CardTitle className="flex items-center gap-2">
+              <CardTitle className="flex items-center gap-2"><TrendingUp className="h-5 w-5" /> Revenue (Last 12 Months)</CardTitle>
-            <TrendingUp className="h-5 w-5" /> Revenue (Last 12 Months)
-          </CardTitle>
             </CardHeader>
             <CardContent>
               <div className="h-48 w-full md:h-64">
                 <ResponsiveContainer width="100%" height="100%">
-              <AreaChart data={reportData?.revenueByMonth ?? []}>
+                  <AreaChart data={overviewData?.revenueByMonth ?? []}>
                     <defs>
                       <linearGradient id="revenueGrad" x1="0" y1="0" x2="0" y2="1">
                         <stop offset="5%" stopColor="hsl(142, 76%, 36%)" stopOpacity={0.3} />
@@ -180,20 +268,17 @@ export default function ReportsPage() {
           </Card>
 
           <div className="grid grid-cols-1 gap-6 lg:grid-cols-2">
-        {/* Top clients */}
             <Card>
               <CardHeader>
-            <CardTitle className="flex items-center gap-2">
+                <CardTitle className="flex items-center gap-2"><Users className="h-5 w-5" /> Top Clients by Revenue</CardTitle>
-              <Users className="h-5 w-5" /> Top Clients by Revenue
-            </CardTitle>
               </CardHeader>
               <CardContent>
-            {!reportData?.topClients.length ? (
+                {!overviewData?.topClients.length ? (
                   <p className="text-muted-foreground py-6 text-center text-sm">No paid invoices yet.</p>
                 ) : (
                   <div className="h-48 md:h-56">
                     <ResponsiveContainer width="100%" height="100%">
-                  <BarChart data={reportData.topClients} layout="vertical">
+                      <BarChart data={overviewData.topClients} layout="vertical">
                         <XAxis type="number" tick={{ fontSize: 11, fill: "hsl(var(--muted-foreground))" }} axisLine={false} tickLine={false} tickFormatter={(v: number) => `$${v >= 1000 ? `${(v / 1000).toFixed(0)}k` : v}`} />
                         <YAxis type="category" dataKey="name" tick={{ fontSize: 11, fill: "hsl(var(--muted-foreground))" }} axisLine={false} tickLine={false} width={80} />
                         <Tooltip formatter={(v: number) => [formatCurrency(v), "Revenue"]} contentStyle={{ background: "hsl(var(--card))", border: "1px solid hsl(var(--border))", borderRadius: "8px", fontSize: 12 }} />
@@ -205,39 +290,28 @@ export default function ReportsPage() {
               </CardContent>
             </Card>
 
-        {/* Invoice status breakdown */}
             <Card>
-          <CardHeader>
+              <CardHeader><CardTitle>Invoice Status Breakdown</CardTitle></CardHeader>
-            <CardTitle>Invoice Status Breakdown</CardTitle>
-          </CardHeader>
               <CardContent className="space-y-3">
-            {Object.entries(reportData?.statusCount ?? {}).map(([status, count]) => (
+                {Object.entries(overviewData?.statusCount ?? {}).map(([status, count]) => (
                   <div key={status} className="flex items-center justify-between">
                     <StatusBadge status={status as never} />
                     <div className="flex items-center gap-3">
                       <div className="bg-muted h-2 w-24 overflow-hidden rounded-full sm:w-32">
-                    <div
+                        <div className="bg-primary h-full rounded-full" style={{ width: `${invoices.length ? (count / invoices.length) * 100 : 0}%` }} />
-                      className="bg-primary h-full rounded-full"
-                      style={{ width: `${invoices.length ? (count / invoices.length) * 100 : 0}%` }}
-                    />
                       </div>
                       <span className="text-muted-foreground w-8 text-right text-sm">{count}</span>
                     </div>
                   </div>
                 ))}
-            {invoices.length === 0 && (
+                {invoices.length === 0 && <p className="text-muted-foreground py-6 text-center text-sm">No invoices yet.</p>}
-              <p className="text-muted-foreground py-6 text-center text-sm">No invoices yet.</p>
-            )}
               </CardContent>
             </Card>
           </div>
 
-      {/* Monthly stats table */}
           {stats && (
             <Card>
-          <CardHeader>
+              <CardHeader><CardTitle>Recent Activity</CardTitle></CardHeader>
-            <CardTitle>Recent Activity</CardTitle>
-          </CardHeader>
               <CardContent>
                 <div className="divide-y">
                   {stats.recentInvoices.map((inv) => (
@@ -256,6 +330,125 @@ export default function ReportsPage() {
               </CardContent>
             </Card>
           )}
+        </TabsContent>
+
+        {/* ── TAX SUMMARY TAB ── */}
+        <TabsContent value="tax" className="mt-4 space-y-6">
+          <div className="flex items-center justify-between gap-4">
+            <div className="flex items-center gap-3">
+              <span className="text-sm font-medium">Tax Year</span>
+              <Select value={taxYear} onValueChange={setTaxYear}>
+                <SelectTrigger className="w-28"><SelectValue /></SelectTrigger>
+                <SelectContent>
+                  {availableYears.map((y) => <SelectItem key={y} value={String(y)}>{y}</SelectItem>)}
+                </SelectContent>
+              </Select>
+            </div>
+            <Button variant="outline" onClick={exportCSV} className="gap-2">
+              <Download className="h-4 w-4" /> Export CSV
+            </Button>
+          </div>
+
+          {/* Income */}
+          <Card>
+            <CardHeader>
+              <CardTitle className="flex items-center gap-2"><DollarSign className="h-5 w-5" /> Income</CardTitle>
+            </CardHeader>
+            <CardContent className="space-y-3">
+              <div className="flex justify-between text-sm">
+                <span className="text-muted-foreground">Gross Income (paid invoices)</span>
+                <span className="font-medium">{formatCurrency(taxData.grossIncome)}</span>
+              </div>
+              {taxData.taxCollected > 0 && (
+                <div className="flex justify-between text-sm">
+                  <span className="text-muted-foreground">Tax Collected from Clients</span>
+                  <span className="font-medium">{formatCurrency(taxData.taxCollected)}</span>
+                </div>
+              )}
+              <Separator />
+              <div className="flex justify-between font-medium">
+                <span>Total Invoiced (inc. tax)</span>
+                <span>{formatCurrency(taxData.totalInvoiced)}</span>
+              </div>
+            </CardContent>
+          </Card>
+
+          {/* Expenses */}
+          <Card>
+            <CardHeader>
+              <CardTitle className="flex items-center gap-2"><Receipt className="h-5 w-5" /> Expenses & Deductions</CardTitle>
+            </CardHeader>
+            <CardContent className="space-y-3">
+              <div className="flex justify-between text-sm">
+                <span className="text-muted-foreground">Total Expenses</span>
+                <span className="font-medium">{formatCurrency(taxData.totalExpenses)}</span>
+              </div>
+              <div className="flex justify-between text-sm">
+                <span className="text-muted-foreground">Tax-Deductible Expenses</span>
+                <span className="font-medium text-green-600">{formatCurrency(taxData.deductibleExpenses)}</span>
+              </div>
+              {taxData.totalExpenses > 0 && taxData.deductibleExpenses === 0 && (
+                <p className="text-muted-foreground text-xs">Mark expenses as "Tax Deductible" in the Expenses page to include them here.</p>
+              )}
+            </CardContent>
+          </Card>
+
+          {/* Estimated tax */}
+          <Card>
+            <CardHeader>
+              <CardTitle className="flex items-center gap-2"><FileText className="h-5 w-5" /> Estimated Tax Liability</CardTitle>
+            </CardHeader>
+            <CardContent className="space-y-3">
+              <div className="flex justify-between text-sm">
+                <span className="text-muted-foreground">Net Profit (income − deductible expenses)</span>
+                <span className="font-medium">{formatCurrency(taxData.netProfit)}</span>
+              </div>
+              <div className="flex justify-between text-sm">
+                <span className="text-muted-foreground">Self-Employment Tax (15.3% on 92.35% of net)</span>
+                <span className="font-medium">{formatCurrency(taxData.selfEmploymentTax)}</span>
+              </div>
+              <div className="flex justify-between text-sm">
+                <span className="text-muted-foreground">Federal Income Tax (est. 22% bracket)</span>
+                <span className="font-medium">{formatCurrency(taxData.federalEstimate)}</span>
+              </div>
+              <Separator />
+              <div className="flex justify-between text-lg font-bold">
+                <span>Total Estimated Tax</span>
+                <span className="text-destructive">{formatCurrency(taxData.totalEstimated)}</span>
+              </div>
+              <p className="text-muted-foreground text-xs pt-1">
+                Assumes US self-employment tax rules and the 22% federal bracket. Consult a tax professional for accurate filing.
+              </p>
+            </CardContent>
+          </Card>
+
+          {/* Quarterly chart */}
+          <Card>
+            <CardHeader><CardTitle>Quarterly Breakdown</CardTitle></CardHeader>
+            <CardContent>
+              <div className="h-48 md:h-64">
+                <ResponsiveContainer width="100%" height="100%">
+                  <BarChart data={taxData.quarters}>
+                    <CartesianGrid strokeDasharray="3 3" className="stroke-border" />
+                    <XAxis dataKey="label" tick={{ fontSize: 11, fill: "hsl(var(--muted-foreground))" }} axisLine={false} tickLine={false} />
+                    <YAxis tick={{ fontSize: 11, fill: "hsl(var(--muted-foreground))" }} axisLine={false} tickLine={false} tickFormatter={(v: number) => `$${v >= 1000 ? `${(v / 1000).toFixed(0)}k` : v}`} />
+                    <Tooltip
+                      formatter={(v: number, name: string) => [formatCurrency(v), name === "income" ? "Income" : "Expenses"]}
+                      contentStyle={{ background: "hsl(var(--card))", border: "1px solid hsl(var(--border))", borderRadius: "8px", fontSize: 12 }}
+                    />
+                    <Bar dataKey="income" name="income" fill="hsl(142, 76%, 36%)" radius={[4, 4, 0, 0]} />
+                    <Bar dataKey="expenses" name="expenses" fill="hsl(0, 84%, 60%)" radius={[4, 4, 0, 0]} opacity={0.75} />
+                  </BarChart>
+                </ResponsiveContainer>
+              </div>
+              <div className="mt-2 flex justify-center gap-6 text-xs text-muted-foreground">
+                <span className="flex items-center gap-1.5"><span className="inline-block h-2.5 w-2.5 rounded-sm bg-green-600" /> Income</span>
+                <span className="flex items-center gap-1.5"><span className="inline-block h-2.5 w-2.5 rounded-sm bg-red-500/75" /> Expenses</span>
+              </div>
+            </CardContent>
+          </Card>
+        </TabsContent>
+      </Tabs>
     </div>
   );
 }

src/components/data/invoice-view.tsx

@@ -423,18 +423,24 @@ export function InvoiceView({ invoiceId }: InvoiceViewProps) {
                 <div className="flex justify-between text-sm">
                   <span className="text-muted-foreground">Subtotal</span>
                   <span className="text-foreground font-medium">
-                    {formatCurrency(invoice.totalAmount)}
+                    {formatCurrency(invoice.totalAmount, invoice.currency)}
                   </span>
                 </div>
+                {(invoice.taxRate ?? 0) > 0 && (
                   <div className="flex justify-between text-sm">
-                  <span className="text-muted-foreground">Tax</span>
+                    <span className="text-muted-foreground">
-                  <span className="text-foreground font-medium">$0.00</span>
+                      Tax ({((invoice.taxRate ?? 0) * 100).toFixed(1)}%)
+                    </span>
+                    <span className="text-foreground font-medium">
+                      {formatCurrency(invoice.totalAmount * (invoice.taxRate ?? 0), invoice.currency)}
+                    </span>
                   </div>
+                )}
                 <Separator />
                 <div className="flex justify-between text-lg font-bold">
                   <span className="text-foreground">Total</span>
                   <span className="text-primary">
-                    {formatCurrency(invoice.totalAmount)}
+                    {formatCurrency(invoice.totalAmount * (1 + (invoice.taxRate ?? 0)), invoice.currency)}
                   </span>
                 </div>
               </div>

src/server/api/routers/expenses.ts

@@ -15,6 +15,7 @@ const createExpenseSchema = z.object({
   category: z.string().optional().or(z.literal("")),
   billable: z.boolean().default(false),
   reimbursable: z.boolean().default(false),
+  taxDeductible: z.boolean().default(false),
   notes: z.string().optional().or(z.literal("")),
   clientId: z.string().optional().or(z.literal("")),
   businessId: z.string().optional().or(z.literal("")),

src/server/db/migrate.ts

@@ -160,6 +160,16 @@ async function isMigrationApplied(client: Pool, tag: string): Promise<boolean> {
     `);
     return parseInt(rows[0]?.count ?? "0") > 0;
   }
+  if (tag === "0002_tax_deductible") {
+    // 0002 adds taxDeductible to beenvoice_expense
+    const { rows } = await client.query<{ count: string }>(`
+      SELECT COUNT(*)::text AS count FROM information_schema.columns
+      WHERE table_schema = 'public'
+        AND table_name = 'beenvoice_expense'
+        AND column_name = 'taxDeductible'
+    `);
+    return parseInt(rows[0]?.count ?? "0") > 0;
+  }
   // Unknown migration — assume not applied so it runs
   return false;
 }

src/server/db/schema.ts

@@ -334,6 +334,7 @@ export const expenses = createTable(
     category: d.varchar({ length: 100 }),
     billable: d.boolean().default(false).notNull(),
     reimbursable: d.boolean().default(false).notNull(),
+    taxDeductible: d.boolean().default(false).notNull(),
     notes: d.varchar({ length: 500 }),
     createdById: d
       .varchar({ length: 255 })