When installing recessed lighting in a roof soffit what type are required? IC or non IC . Same for a installation where there is a attic above?

You need to understand what you are asking. And to do that you really need to the terms you are using.

"IC" is defined as "In Contact". So what the label on the device is telling you is that it can be "In Contact" with insulation.

A non IC device, cannot be in contact with insulation. This is a fire prevention statement. If a non IC device is covered over or left in contact with insulation it will overheat. This can manifest itself in two ways.

1) Fire!
2) The device will cycle on and off as the heat builds up to prevent a fire.