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Instructions for

Department of the Treasury

Internal Revenue Service

Form 990-BL

(Rev. September 2017)

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

Related Persons

Accounting Period

Section references are to the Internal Revenue Code unless otherwise

noted.

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

Future developments. For the latest information about developments

period of the organization. If the organization has no established

related to Form 990-BL and its instructions, such as legislation enacted

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

after they were published, go to IRS.gov/Form990bl.

year.

Accounting Methods

General Instructions

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

Purpose of Form

method of accounting regularly used by the organization in maintaining

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

The Black Lung Benefits Revenue Act of 1977 (the Act) amended the

When and Where To File

Internal Revenue Code to impose excise tax on the sale of coal by the

producer and established a trust fund (funded by the coal tax and certain

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

other revenues) to be available for expenses of providing medical

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

benefits where not paid by the appropriate mine operator.

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

legal holiday, file on the next business day. File it at the following

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

address:

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

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

Internal Revenue Service

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

201 W. River Center Blvd.

Related Persons.

Stop 312, TE/GE

Who Must File

Covington, KY 41011

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

Tax-exempt organizations can use certain private delivery services

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

(PDS) designated by the IRS to meet the “timely mailing as timely filing”

normally has gross receipts in each tax year of not more than $50,000.

rule for tax returns. Go to

IRS.gov/PDS

for the current list of designated

services.

A trust that normally has gross receipts of $50,000 or less must file an

annual electronic notice. See

IRS.gov/Charities & Other Non-Profits

and

The PDS can tell you how to get written proof of the mailing date.

click on “Annual Reporting & Filing”, and then click on “Annual electronic

Private delivery services can’t deliver items to P.O. boxes. You

notice (e-Postcard) for small exempt organizations” for more information.

must use the U.S. Postal Service to mail any item to an IRS P.O.

box address.

The initial excise taxes imposed on black lung benefit trusts, trustees,

CAUTION

and disqualified persons under sections 4951 and 4952 are reported on

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

Schedule A (Form 990-BL).

Form 8868, Application for Automatic Extension of Time To File an

Exempt Organization Return.

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

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

Rounding off to whole dollars. You may show the money items on the

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

return and accompanying schedules as whole-dollar amounts. To do so,

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

drop amounts less than 50 cents and increase any amounts from 50 to

the identification and signature area of Form 990-BL and attach a

99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50

completed Schedule A (Form 990-BL).

becomes $3.

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

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

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

should complete the heading (omitting the check boxes for application

total.

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

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

Attachments. If you need more space, attach separate sheets showing

990-BL). A trustee liable for sections 4951 and 4952 taxes reports both

the same information in the same order as on the printed forms. Show

taxes on one return.

the totals on the printed forms.

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

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

(Form 990-BL).

disqualified person's social security number (SSN)) on each sheet. Also,

use sheets that are the same size as the forms and indicate clearly the

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

line of the printed form to which the information relates.

any related persons incur any liability for additional taxes and penalties

Penalties

based on sections 4951 and 4952.

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

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

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

to file it but may be requested from the Forms Distribution Center for your

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

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

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

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

return is the smaller of $10,000 ($51,000 for a large organization) or 5%

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

of the gross receipts of the organization for the year. All these amounts

application for recognition of exemption is pending (including appeal of a

are subject to inflationary adjustments in later years. The figures will be

proposed adverse decision).

updated in the next release of the Instructions.

Sep 08, 2017

Cat. No. 10316J

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

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