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Instructions for

Department of the Treasury

Internal Revenue Service

Form 990-BL

(Rev. December 2008)

Information and Initial Excise Tax Return for Black Lung Benefit Trusts and

Certain Related Persons

Section references are to the Internal Revenue Code unless

When and Where To File

otherwise noted.

This return, including Schedule A (Form 990-BL) if tax is due, must be

Phone Help

filed on or before the 15th day of the 5th month following the close of

the filer’s tax year. If the regular due date falls on a Saturday, Sunday,

If you have questions and/or need help completing this form, please call

or legal holiday, file on the next business day. File it with the Internal

1-877-829-5500. This toll free telephone service is available Monday

Revenue Service, 201 W. River Center Blvd., Covington, KY 41011.

through Friday.

You may request an extension of time to file Form 990-BL by filing Form

8868, Application for Extension of Time to File an Exempt Organization

General Instructions

Return.

Rounding Off to Whole Dollars. You may show the money items on

the return and accompanying schedules as whole-dollar amounts. To

Purpose of Form

do so, drop amounts less than 50 cents and increase any amounts from

Form 990-BL is generally used by black lung benefit trusts to meet the

50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and

reporting requirements of section 6033. If initial taxes are imposed on

$2.50 becomes $3.

the trust or certain related parties, trusts must also file Schedule A

If you have to add two or more amounts to figure the amount to

(Form 990-BL), Initial Excise Taxes on Black Lung Benefit Trusts and

enter on a line, include cents when adding the amounts and round off

Certain Related Persons.

only the total.

Who Must File

Attachments. If you need more space, attach separate sheets

showing the same information in the same order as on the printed

The trustee must file Form 990-BL for a trust exempt from tax under

forms. Show the totals on the printed forms.

section 501(a) and described in section 501(c)(21), unless the trust

Enter the trust’s employer identification number (EIN) (or the

normally has gross receipts in each tax year of not more than $25,000.

disqualified person’s social security number (SSN)) on each sheet.

A trust that normally has gross receipts of $25,000 or less must file

Also, use sheets that are the same size as the forms and indicate

an annual electronic notice. See for more information.

clearly the line of the printed form to which the information relates.

The initial excise taxes imposed on black lung benefit trusts,

Penalties

trustees, and disqualified persons under sections 4951 and 4952 are

reported on Schedule A (Form 990-BL).

If an organization fails to file timely, correctly, or completely, it will have

to pay $20 for each day ($100 a day if it is a large organization) during

A black lung benefit trust required to file an annual information return

which such failure continues, unless it can be shown that the failure was

and liable for tax under section 4952 should complete Form 990-BL and

due to reasonable cause. The maximum penalty with respect to any

attach a completed Schedule A (Form 990-BL). A trust liable for section

one return is the smaller of $10,000 ($50,000 for a large organization)

4952 tax but not otherwise required to file Form 990-BL should

or 5% of the gross receipts of the organization for the year.

complete the identification and signature area of Form 990-BL and

The IRS may make written demand that the delinquent return be

attach a completed Schedule A (Form 990-BL).

filed or the information furnished within a reasonable time after mailing

A trustee or disqualified person liable for section 4951 or 4952 tax

of notice of the demand. The person failing to comply with the demand

should complete the heading (omitting the check boxes for application

on or before the date specified in the demand will have to pay $10 for

pending, address change, and fair market value of assets) and

each day the failure continues, unless there is reasonable cause. The

signature area of Form 990-BL and attach a completed Schedule A

maximum penalty imposed on all persons for failures with respect to

(Form 990-BL). A trustee liable for sections 4951 and 4952 taxes

any one return shall not exceed $5,000. If more than one person is

reports both taxes on one return.

liable for any failures, all such persons are jointly and severally liable

with respect to such failures. See section 6652(c).

If no tax is due under section 4951 or 4952, do not file Schedule A

(Form 990-BL).

To avoid having to explain an incomplete return, if a part or line item

does not apply, enter “N/A” (not applicable) or “-0-” if an amount is zero.

Your Area Director will tell you what procedures to follow if the trust

There are penalties for willful failure to file and for filing fraudulent

or any related persons incur any liability for additional taxes and

returns and statements. (See sections 7203, 7206, and 7207.)

penalties based on sections 4951 and 4952.

Large organization. A large organization is one that has gross

Form 990-BL will not be automatically mailed to the persons

receipts greater than $1 million for the tax year.

required to file it but may be requested from the Forms Distribution

Center for your state by calling 1-800-TAX-FORM (1-800-829-3676).

Public Inspection of Completed 990-BL

An organization claiming an exempt status under section 501(c)(21)

Returns and Approved Exemption

prior to the establishment of exempt status should file this return if its

application for recognition of exemption is pending (including appeal of

Applications

a proposed adverse decision).

Through the IRS. Generally, the information reported on or with Form

990-BL, including most attachments, is available for public inspection

Accounting Period

(section 6104(b)). This applies both to information required by the form

The return must be on the basis of the established annual accounting

and to information furnished voluntarily. Approved applications for

period of the organization. If the organization has no established

exemption from Federal income tax are also available for public

accounting period, the return should be on the basis of the calendar

inspection.

year.

Exception: Part IV of Form 990-BL, Statement With Respect to

Contributors, etc., and Schedule A (Form 990-BL) are not open to

Accounting Methods

public inspection.

Gross income, receipts, and disbursements must be figured by the

The public inspection rules do not apply to Form 990-BL and the

method of accounting regularly used by the organization in maintaining

attached Schedule A (Form 990-BL) filed by a trustee or disqualified

its books and records, unless otherwise specified in the instructions.

person to report initial taxes on self-dealing or taxable expenditures.

Cat. No. 10316J

Instructions For Form 990-Bl - Information And Initial Excise Tax Return For Black Lung Benefit Trusts And Certain Related Persons - Internal Revenue Service

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