Owlcore — Tax-OS · Ember & Oak Bistro LLC

2026-Q3 · PR Records

2026-07-01 → 2026-09-30 · Due Nov 2, 2026 · TJ Kim → Eli Remba → Gil PockerIntake›Build›Prepare›Review›Approve›Ready to File›Filed / Delivered›Archive○ Pre-review○ Jurisdiction○ Evidence✔ Exceptions○ Locked In Preparation

SCHEDULE

Payroll tie-out — liability vs deposits

✓ ties

Step	Group	Description	Amount	Tie
SOURCE	G941	FIT + FICA_SS + FICA_MED liability accrued (PAYX-DEMOE-2026Q3-001)	$6,603.30	—
TIE	P100	deposits via EFTPS	$6,603.30	TIES
SOURCE	G_CA_PITSDI	CA_PIT + CA_SDI liability accrued (PAYX-DEMOE-2026Q3-001)	$1,331.10	—
TIE	P100	deposits via EDD	$1,331.10	TIES
SOURCE	G_CA_SUIETT	CA_SUI + CA_ETT liability accrued (PAYX-DEMOE-2026Q3-001)	$913.50	—
TIE	P100	deposits via EDD	$913.50	TIES
SOURCE	G_FUTA	FUTA liability accrued (PAYX-DEMOE-2026Q3-001)	$156.60	—
TIE	P100	deposits via EFTPS	$156.60	TIES
LEAD	941/DE9	Period wages $26,100.00 · withheld (evidence) $5,500.00	$26,100.00	—
FILED	—	Not yet filed — filing is a human-only step	—	—

Red row = start here · ↳ = the blocking exception.

SOURCE

PAYX-DEMOE-2026Q3-001Payroll provider export

ingested

Field	Value	Note
pulled	2026-09-20	payx · by agent:import-payroll
rows	28	2 run(s) · 6 check(s) · 16 liability line(s) · 6 deposit(s)
snapshot	payroll-source/raw/PAYX-DEMOE-2026Q3-001.csv	sha256 b27d3c063b44…

Employee identity is masked at the door (E-#### refs only) — richer detail stays external per the PII policy.

WORKPAPER

P100Payroll tax tie-out (liability vs deposits by group)unprepared

DRAFTtie-out

14 evidence items0 open review notes$0.00 unresolved variance

Payroll tax tie-out: liability accrued vs deposits made, by deposit group — the payroll B110.

Line	Amount	Source ref	Tickmark
G941 liability	$6,603.30	PAYX-DEMOE-2026Q3-001	sd
G941 deposited	$6,603.30	PAYX-DEMOE-2026Q3-001	bk
G941 difference	$0.00		r
G CA PITSDI liability	$1,331.10	PAYX-DEMOE-2026Q3-001	sd
G CA PITSDI deposited	$1,331.10	PAYX-DEMOE-2026Q3-001	bk
G CA PITSDI difference	$0.00		r
G CA SUIETT liability	$913.50	PAYX-DEMOE-2026Q3-001	sd
G CA SUIETT deposited	$913.50	PAYX-DEMOE-2026Q3-001	bk
G CA SUIETT difference	$0.00		r
G FUTA liability	$156.60	PAYX-DEMOE-2026Q3-001	sd
G FUTA deposited	$156.60	PAYX-DEMOE-2026Q3-001	bk
G FUTA difference	$0.00		r
totals gross	$26,100.00	PAYX-DEMOE-2026Q3-001	sd
totals net	$20,600.00	PAYX-DEMOE-2026Q3-001	sd
totals withheld	$5,500.00		r
G941 confirmed	$6,603.30	EFT-270018001+EFT-270018002	bk
G CA PITSDI confirmed	$1,331.10	EDD-C-88001+EDD-C-88002	bk
G CA SUIETT confirmed	$913.50	EDD-C-88003	bk
G FUTA confirmed	$156.60	EFT-270018003	bk

Workpaper face — DEMOE-E01_2026-Q3_FED-PR_P100-payroll-tax-tieout_v01.md

P100 — DEMOE-E01_2026-Q3_FED-PR

DRAFT — agent-prepared, not yet verified

G941 (FIT+FICA_SS+FICA_MED → EFTPS): liability 6603.30 [sd→PAYX-DEMOE-2026Q3-001] vs deposited 6603.30 [bk] → difference 0.00 [r]

G_CA_PITSDI (CA_PIT+CA_SDI → EDD): liability 1331.10 [sd→PAYX-DEMOE-2026Q3-001] vs deposited 1331.10 [bk] → difference 0.00 [r]

G_CA_SUIETT (CA_SUI+CA_ETT → EDD): liability 913.50 [sd→PAYX-DEMOE-2026Q3-001] vs deposited 913.50 [bk] → difference 0.00 [r]

G_FUTA (FUTA → EFTPS): liability 156.60 [sd→PAYX-DEMOE-2026Q3-001] vs deposited 156.60 [bk] → difference 0.00 [r]

Totals: gross 26100.00 · net 20600.00 · withheld 5500.00

Deposit trace: 6/6 confirmed · 0 ambiguous · 0 unconfirmed · 0 unmatched confirmation(s) (payroll-confirmations/trace.yaml)

REPORT

REGPayroll registerpulls: PAYX-DEMOE-2026Q3-001

derived

Run	Pay period	Employee	Gross	Net
2026-07-15	2026-07-01 → 2026-07-15	E-0001	$5,200.00	$4,056.00
2026-07-15	2026-07-01 → 2026-07-15	E-0002	$4,300.00	$3,397.00
2026-07-15	2026-07-01 → 2026-07-15	E-0003	$3,500.00	$2,807.00
2026-07-31	2026-07-16 → 2026-07-31	E-0001	$5,200.00	$4,056.00
2026-07-31	2026-07-16 → 2026-07-31	E-0002	$4,300.00	$3,397.00
2026-07-31	2026-07-16 → 2026-07-31	E-0003	$3,600.00	$2,887.00

Masked employee refs by design — detail stays external (PII policy).

REPORT

SUMSummary by pay periodpulls: PAYX-DEMOE-2026Q3-001

derived

Run date	Pay period	Employees	Gross	Net	Withheld
2026-07-15	2026-07-01 → 2026-07-15	3	$13,000.00	$10,260.00	$2,740.00
2026-07-31	2026-07-16 → 2026-07-31	3	$13,100.00	$10,340.00	$2,760.00
Total		3	$26,100.00	$20,600.00	$5,500.00

REPORT

LIATax liabilitiespulls: PAYX-DEMOE-2026Q3-001

derived

Tax type	Accrued
FIT	$2,610.00
FICA_SS	$3,236.40
FICA_MED	$756.90
CA_PIT	$1,044.00
CA_SDI	$287.10
CA_SUI	$887.40
CA_ETT	$26.10
FUTA	$156.60

By deposit group

Group	Taxes	Agency	Liability
G941	FIT, FICA_SS, FICA_MED	EFTPS	$6,603.30
G_CA_PITSDI	CA_PIT, CA_SDI	EDD	$1,331.10
G_CA_SUIETT	CA_SUI, CA_ETT	EDD	$913.50
G_FUTA	FUTA	EFTPS	$156.60

REPORT

DEPDeposits vs liabilitiespulls: PAYX-DEMOE-2026Q3-001

derived

Date	Group	Agency	Amount	Confirmation
2026-07-18	G941	EFTPS	$3,289.00	confirmed ✓ EFT-270018001
2026-08-03	G941	EFTPS	$3,314.30	confirmed ✓ EFT-270018002
2026-07-18	G_CA_PITSDI	EDD	$663.00	confirmed ✓ EDD-C-88001
2026-08-03	G_CA_PITSDI	EDD	$668.10	confirmed ✓ EDD-C-88002
2026-09-30	G_CA_SUIETT	EDD	$913.50	confirmed ✓ EDD-C-88003
2026-09-30	G_FUTA	EFTPS	$156.60	confirmed ✓ EFT-270018003

Tie by group

Group	Liability	Deposited	Confirmed	Difference	Tie
G941	$6,603.30	$6,603.30	$6,603.30	$0.00	TIES
G_CA_PITSDI	$1,331.10	$1,331.10	$1,331.10	$0.00	TIES
G_CA_SUIETT	$913.50	$913.50	$913.50	$0.00	TIES
G_FUTA	$156.60	$156.60	$156.60	$0.00	TIES

Trace: 6/6 confirmed (EDDC-DEMOE-2026Q3-001, EFTPS-DEMOE-2026Q3-001)

REPORT

QTDQTD / YTD summarypulls: PAYX-DEMOE-2026Q3-001

derived

Scope	Gross	Net	Periods
Quarter (this period)	$26,100.00	$20,600.00	2026-Q3
Year to date	$26,100.00	$20,600.00	2026-Q3

OUTPUT

Filing evidence / FINAL package

pending

Not locked yet.

LEDGER

Review & exceptions

clear

Exceptions (0)

Ref	Category	Severity	Status	Detail / resolution
none

REVIEW

Review mode — changes, exceptions, notesreviewer: Eli Remba

nothing outstanding

Figures changed since review (19)

Workpaper	Line	Tickmark	Meaning
P100	G941 liability	sd	agent draft — awaiting human verification
P100	G941 deposited	bk	agent draft — awaiting human verification
P100	G941 difference	r	agent draft — awaiting human verification
P100	G CA PITSDI liability	sd	agent draft — awaiting human verification
P100	G CA PITSDI deposited	bk	agent draft — awaiting human verification
P100	G CA PITSDI difference	r	agent draft — awaiting human verification
P100	G CA SUIETT liability	sd	agent draft — awaiting human verification
P100	G CA SUIETT deposited	bk	agent draft — awaiting human verification
P100	G CA SUIETT difference	r	agent draft — awaiting human verification
P100	G FUTA liability	sd	agent draft — awaiting human verification
P100	G FUTA deposited	bk	agent draft — awaiting human verification
P100	G FUTA difference	r	agent draft — awaiting human verification
P100	totals gross	sd	agent draft — awaiting human verification
P100	totals net	sd	agent draft — awaiting human verification
P100	totals withheld	r	agent draft — awaiting human verification
P100	G941 confirmed	bk	agent draft — awaiting human verification
P100	G CA PITSDI confirmed	bk	agent draft — awaiting human verification
P100	G CA SUIETT confirmed	bk	agent draft — awaiting human verification
P100	G FUTA confirmed	bk	agent draft — awaiting human verification

Unresolved exceptions (0)

None open.

Open review notes (0)

None.

Sign-off

A010 not signed — the reviewer signs after notes clear and ties hold.

Clearing or returning an exception here is simulated (demo). Production dispositions flow through the review-notes and exception ledgers with reviewer approval.

GATES

File readinesscanonical status: IN_PREP

In Preparation

Intake›Build›Prepare›Review›Approve›Ready to File›Filed / Delivered›Archive

✓

No blocking exceptions

No open exceptions

○

Pre-review gate

Not passed — /pre-review must exit clean (a hard gate, not a checkbox)

○

Workpapers verified

0/1 human-verified (UPPERCASE tickmarks)

○

Jurisdiction verification

Frequency, due date, and payment channel verified against registered sources

○

Reviewer sign-off (A010)

The reviewer signs A010 after notes clear and ties hold

○

Filing package

Unlocks at Approved

○

Filing evidence

A HUMAN files at the agency portal and captures the confirmation — the system never files

○

Archive lock

Locks after confirmation via /finalize

These are the record system's real gates, rendered. Advancing any of them is human work through the skills — never a dashboard action.

Client records — approval chain and generated filing calendar

RECORD

Approval log hash-chained · append-only

CHAIN VALID

approvals\demo\2026-Q3.yaml CHAIN VALID · 2 entries

2026-07-06 14:00DEMO:Gil Pocker approve_filing → DEMO-E01_2026-Q2_CA-SALES

first-cycle partner rule (DEMO) #1 3388daa862…

2026-07-06 16:00DEMO:Eli Remba lock → DEMO-E01_2026-Q2_CA-SALES

FINAL/ built, hashes recorded, prerequisites verified #2 d4373c8ff6…

RECORD

Filing calendar generated — never hand-edited

Due	Period	Status	Locked
2026-11-02	DEMOE-E01_2026-Q3_FED-PR	NOT_STARTED