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Instructions For Form 990-Bl - Information And Initial Excise Tax Return For Black Lung Benefit Trusts And Certain Related Persons - Internal Revenue Service Page 5

section 4951 taxes on lines 1 and 2 and enter the section 4952 tax on

The payment of section 4951 tax for the tax year will not necessarily

line 4, with a total of the tax due on line 5. Pay in full with the return.

satisfy the entire initial tax liability for an act of self-dealing. A self-dealer

Make the check or money order payable to the “United States

who is liable for tax under section 4951 must file Form 990-BL,

Treasury.” In all other instances, follow “Specific Instructions” given

Schedule A (Form 990-BL) and must pay the tax for each year (or part

above.

of a year) in the “taxable period.”

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on these forms to carry out the Internal Revenue laws of the United

States. Our legal right to ask for the information on this form is Internal Revenue Code sections 4951 and 4952.You are required to give us the

information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Section 6109

requires filers and paid preparers to provide their identifying numbers on the return. If you do not provide the information we ask for, or provide false

or fraudulent information, you may be subject to penalties. We may disclose this information to the Department of Justice for civil or criminal litigation,

and to cities, states and the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. We may also

disclose this information to other countries under a tax treaty, to Federal and state agencies to enforce Federal non-tax criminal laws, or to Federal

law enforcement and intelligence agencies to combat terrorism.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a

valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in

the administration of any Internal Revenue law. Generally, tax returns and tax return information are confidential, as required by section 6103.

The time needed to complete and file this form and related schedules will vary depending on individual circumstances. The estimated average

times are

Learning about the law or the

Preparing and sending the form

Form

Recordkeeping

form

to the IRS

990-BL

16 hrs., 30 min.

3 hrs., 22 min.

3 hrs., 48 min.

Sch. A (Form 990-BL)

7 hrs., 10 min.

18 min.

25 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form and related schedule simpler, we

would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP,

1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the tax form to this address. Instead, see Where To File on page 1.

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Instructions For Form 990-Bl - Information And Initial Excise Tax Return For Black Lung Benefit Trusts And Certain Related Persons - Internal Revenue Service Page 5

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