1095-C IMPORT DICTIONARY Receiving product / agreed file layout / dictionary version: Row meaning / employer key / employee key / reporting year: For each field: business meaning / source system / source field / format / transformation / blank behavior / reviewer. MONTHLY PREVIEW Employee alias / employer / year / source snapshot: Month | source offer facts | reviewed line 14 | applicable line 15 | reviewed line 16 | enrollment reference | exception FICTIONAL JR-041 CHECK Jan-Jun: applicable contribution 95 each month. Jul-Dec: applicable contribution 105 each month. Diagnostic sum: 1200. Repeated 95 error: 1140. Difference: 60 across six cells. This sum is a diagnostic, not a substitute for monthly reporting. REIMPORT TEST Identical import result / one-month update result / explicit clear-value result: Accepted rows / rejected rows / unresolved identities: Source-to-preview-to-form reviewer / evidence / remaining issue: