Form 1095-C
In accounting, form 1095-C means the statement an ALE files for each full-time employee, month by month, of the coverage it offered and what the cheapest option cost — sent to the IRS with Form 1094-C, and the evidence the IRS uses for §4980H. For 2025, filed by March 2, 2026 on paper or March 31 electronically.
Authority: Instructions for Forms 1094-C and 1095-C (2025) (opens in a new tab). Sources
The lesson that teaches this
From the free founder back-office course, taught on one company's books, with exercises to work it yourself.
What it is not called
Each of these means something else. Use one here and an accountant reading the product notices.
- Form 1095-B (coverage provided, by insurers and small self-insured plans)
- W-2
Components that render the terms it depends on
No component names this concept outright, but it's built from terms that components do name. These render statement, evidence.
3Payments
Family spec- BankStatementOpening → lines with a running balance → closing, proven against the bank's own figure.
- LedgerTableDouble-entry with debit/credit columns and a balance check.
- PeriodGridThe ruled grid. Frozen panes, hidden columns, hover change, ⌘C.
- ReconciliationViewTwo-pane matcher. The match animation.
- TableColumnsSort and resize for a table that renders on the server.
- StatementOfChangesInEquityThe fourth statement. Equity components across, movements down.
- CashFlowStatementOperating / investing / financing.
- StatementNotesNumbered notes, referenced from the line they explain.
- StatementRowIndent level, subtotal, total, expand.
- StatementTableThe shared shell: hierarchy, periods, rules.
- StatementToolbarBasis, period, comparison, currency, consolidation.
- DrilldownSheetStatement line → the GL entries behind it.
- ReportHeaderEntity, statement, period, basis, currency, as-of. Every figure states its basis.
- BalanceSheetAssets / liabilities / equity, with the balance check.
- FluxAnalysisPeriod-over-period explanations.
- ReportingPackageA board or lender pack as one object: contents, basis, review state.
10Receivables (AR)
Family spec- ConsolidationViewEntity columns, eliminations, NCI, group total.
- EliminationEntryConsolidation-level only, boundary visible.
- NciPanelOn both statements.
- PeriodStatusState, provenance, and the next action.
- EvidencePanelInline rendering, content hash, never deleted.
- EvidenceBundleEntries + documents + approvals + trail, with a manifest.
Also in Benefits
Defined in Lexicon. This page is generated from that document, so the two can't disagree.