Transforming table-form documents into machine-processable records requires recovering not only their visible content but also the multilevel structure that organizes it. However, existing benchmarks evaluate either holistic document outputs or conventional table grids, and their aggregate scores provide little insight into where structural failures occur.

We introduce FormStruct-Bench, a hierarchical and diagnostic benchmark that evaluates table-form document structure recognition at both the document level and progressively finer component levels, allowing aggregate performance to be traced back to specific structural failure modes. To construct auditable ground truth at scale, we annotate 70 reusable templates and expand them into 7,000 verified instances through a provenance-preserving Director--Artist--Verifier pipeline; all 1,100 instances in the template-disjoint test set additionally receive human review.

Our evaluation protocol uses five primary metrics and three structure-specific diagnostics across page, schema, and component levels, together with slices over difficulty, structural constraints, and visual degradation. Across 14 API-hosted and locally deployable systems plus two SFT variants, the best document-level score reaches 83.85%, whereas the best reported fine-grained structural score remains below 18%.

These results reveal a pronounced gap between reading document content and recovering the hierarchy and regional organization required for reliable table-form understanding.