ALEs and ALEs that sponsor self-insured plans must file forms 1094-C and 1095-C. Other entities, including non-ALE self-insured plan sponsors, must file forms 1094-B and 1095-B.
The draft 2017 forms are substantially similar to last year's. One notable change is that certain transitional forms of relief that were available to employers last year have now expired.
Instructions for the 2017 forms have not yet been released. When they are, they may include additional clarifications.
The forms that have been released are draft versions only and should not be filed with the IRS. Final versions are forthcoming and should be filed by February 28, 2018, or April 2, 1018 if filed electronically.
Please refer to this additional information from the ABC Insurance Trust