Draft instructions for filing Forms 1094-B, 1094-C, 1095-B, and 1095-C for the 2017 calendar year are now available. Draft forms can be found here. Final forms and instructions will be released in early 2018. Applicable large employers (ALEs) must file Forms 1094-C and 1095-C with the IRS no later than February 28, 2018 (or April 2, 2018 if filing electronically), and distribute Form 1095-C to all full-time employees by January 31, 2018.
Please note that one significant change this year is the removal of "Section 4980H Transition Relief" box from line 22 of Form 1094-C. This transition relief is no longer available to employers.