Department of the Treasury
Internal Revenue Service
(Rev. September 2017)
Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain
Section references are to the Internal Revenue Code unless otherwise
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.
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
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.
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
for the current list of designated
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
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.
The initial excise taxes imposed on black lung benefit trusts, trustees,
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).
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
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
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
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