General Instructions
A Change to Note
When requesting an extension of time to file Form 990-BL, use Form 8868, Application for Extension of Time to File an Exempt
Organization Return, which replaces the Form 2758, Application for Extension of Time To File Certain Excise, Income, Information, and Other
Returns.
Purpose of Form
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 990-BL), Initial Excise Taxes on Black Lung Benefit Trusts and
Certain Related Persons.
Who Must File
The trustee must file Form 990-BL for a trust exempt from tax under section 501(a) and described in section 501(c)(21), unless the trust normally
has gross receipts in each tax year of not more than $25,000.
The initial excise taxes imposed on black lung benefit trusts, trustees, and disqualified persons under sections 4951 and 4952 are reported on
Schedule A (Form 990-BL).
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
attach a completed Schedule A (Form 990-BL). A trust liable for section 4952 tax but not otherwise required to file Form 990-BL should complete the
identification and signature area of Form 990-BL and attach a completed Schedule A (Form 990-BL).
A trustee or disqualified person liable for section 4951 or 4952 tax should complete the heading (omitting the check boxes for application pending,
address change, and FMV of assets) and signature area of Form 990-BL and attach a completed Schedule A (Form 990-BL). A trustee liable for sections
4951 and 4952 taxes reports both taxes on one return.
If no tax is due under section 4951 or 4952, do not file Schedule A (Form 990-BL).
Your Area Director will tell you what procedures to follow if the trust or any related persons incur any liability for additional taxes and
penalties based on sections 4951 and 4952.
Form 990-BL will not be automatically mailed to the persons 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).
An organization claiming an exempt status under section 501(c)(21) prior to the establishment of exempt status should file this return if its
application for recognition of exemption is pending (including appeal of a proposed adverse decision).
Accounting Period
The return must be on the basis of the established annual accounting period of the organization. If the organization has no established accounting
period, the return should be on the basis of the calendar year.
Accounting Methods
Gross income, receipts, and disbursements must be figured by the method of accounting regularly used by the organization in maintaining its books
and records, unless otherwise specified in the instructions.
When and Where To File
This return, including Schedule A (Form 990-BL) if tax is due, must be filed on or before the 15th day of the 5th month following the close of the
filer's tax year. File it with the Internal Revenue Service, Ogden, Utah 84201-0027. If the regular due date falls on a Saturday, Sunday,
or legal holiday, file on the next business day.
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 Return.
Rounding Off to Whole Dollars.
You may show the money items on the return and accompanying schedules as whole-dollar amounts. To do so, drop amounts less than 50 cents and
increase any amounts from 50 to 99 cents to the next dollar.
Attachments.
If you need more space, attach separate sheets showing the same information in the same order as on the printed forms. Show the totals on the
printed forms.
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 line of the printed form to which the information relates.
Penalties
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 which such failure continues, unless it can be shown that the failure was due to reasonable cause. The maximum penalty with respect to any one
return is the smaller of $10,000 ($50,000 for a large organization) or 5% of the gross receipts of the organization for the year.
The IRS may make written demand that the delinquent return be filed or the information furnished within a reasonable time after mailing of notice
of the demand. The person failing to comply with the demand on or before the date specified in the demand will have to pay $10 for each day the
failure continues, unless there is reasonable cause. The maximum penalty imposed on all persons for failures with respect to any one return shall not
exceed $5,000. If more than one person is liable for any failures, all such persons are jointly and severally liable with respect to such failures.
See section 6652(c).
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.
There are penalties for willful failure to file and for filing fraudulent returns and statements. (See sections 7203, 7206, and 7207.)
Large organization.
A large organization is one that has gross receipts greater than
$1 million for the tax year.
Public Inspection of Completed 990-BL Returns and Approved Exemption Applications
Through the IRS.
Generally, the information reported on or with Form 990-BL, including most attachments, is available for public inspection (section 6104(b)). This
applies both to information required by the form and to information furnished voluntarily. Approved applications for exemption from Federal income tax
are also available for public inspection.
Exception:
Part IV of Form 990-BL, Statement With Respect to Contributors, etc., and Schedule A (Form 990-BL) are not open to public
inspection.
The public inspection rules do not apply to Form 990-BL and the attached Schedule A (Form 990-BL) filed by a trustee or disqualified person to
report initial taxes on self-dealing or taxable expenditures.
Use Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form, to request a copy or to inspect an
exempt organization return through IRS. There is a fee for photocopying, but not for inspection at an IRS office.
Through the organization - Annual return.
An organization must, during the 3-year period beginning with the due date (including extensions) of the Form 990-BL (or, if later, the date it is
actually filed), make its return available for public inspection. It must also provide copies of either all items that are available for public
inspection or specifically identified items, if so requested. All parts of the return and all required schedules and attachments must be
made available except Part IV of Form 990-BL and Schedule A (Form 990-BL) as discussed above.
Inspection and requests for copies must be permitted during regular business hours at the organization's principal office and at each of its
regional or district offices. This provision applies to any organization that files Form 990-BL, regardless of the size of the organization and
whether or not it has any paid employees. Also, copies must be provided the same business day they are requested unless unusual circumstances exist.
In the case of unusual circumstances the copies must be provided by the next business day after the day the unusual circumstances cease to exist, but
in no event may the delay exceed five business days. See Regulations section 301.6104(d)-1 for what constitutes unusual circumstances and the
definition of regional and district offices.
When a request for copies is made in writing, the copies must generally be sent within 30 days of the date the request was received.
Note:
A black lung benefit trust does not have to comply with individual requests for copies if it makes this information widely available. This can be
done by posting the application for tax exemption and/or an annual information return on a readily accessible World Wide Web site. However, an
organization that makes its information available this way must advise requesters how the material may be accessed. See Regulations section
301.6104(d)-2 for specific instructions.
Fee for copies.
An organization may charge a reasonable fee for providing copies.
Before the organization provides the documents, it may require that the individual requesting copies of the documents pay the fee. If the
organization has provided an individual making a request with notice of the fee, and the individual does not pay the fee within 30 days, or if the
individual pays the fee by check and the check does not clear upon deposit, the organization may disregard the request.
Additional information.
See Regulations sections 301.6104(d)-1 through 301.6104(d)-3 for additional information on reasonable fees for providing copies, not filling
requests for copies when material is widely available, and other related information.
Exemption application.
Any section 501(c)(21) organization that submitted an application for recognition of exemption to the IRS after July 15, 1987, must make available
for public inspection a copy of its application (together with a copy of any papers submitted in support of its application) and any letter or other
document issued by the IRS in response to the application. An organization that submitted its exemption application on or before July 15, 1987, must
also comply with this requirement if it had a copy of its application on July 15, 1987. As in the case of annual returns, the copy of the application
and related documents must be made available for inspection during regular business hours at the organization's principal office and at each of its
regional or district offices having at least three employees.
Penalties for Failure to Comply with Public Inspection Requirements.
If a person does not comply with the requirement to permit public inspection of annual returns, there is a penalty of $20 for each day during which
such failure continues, unless there is reasonable cause. The maximum penalty imposed on all persons for failures that apply to any one return is
$10,000.
If a person does not comply with the public inspection of applications requirement, there is a penalty of $20 a day for each day during which such
failure continues, unless there is reasonable cause. There is no maximum penalty limitation (see section 6652(c)).
Any person who willfully does not comply with the public inspection requirements for the annual return or application is subject to an additional
penalty of $5,000 for each return or application (see section 6685).
If more than one person is liable for any penalty, all such persons shall be jointly and severally liable for each failure.
Specific Instructions
Identification Area
Period Covered by the Return.
Enter the calendar year or fiscal year that corresponds to the accounting period being reported.
Name and Address.
Enter the name and address of the trust.
If the return and a Schedule A (Form 990-BL) are filed by a trustee or disqualified person liable for tax under section 4951 or 4952, then enter
that person's name and address below the name of the trust.
Include the suite, room, or other unit number after the street address. If the Post Office does not deliver mail to the street address and the
filer has a P.O. box, show the box number instead of the street address.
Return filed by.
Check only the box that applies to you.
- Check the Trust box when the return is filed by a black lung benefit trust as an information return, or tax return, or
both.
- Check the Trustee box when the return is filed by a trustee because of liability for taxes under section 4951 or 4952, or
both.
- Check the Disqualified person box when the return is filed by a disqualified person who is liable for section 4951 tax
only.
Taxpayer Identification Number.
Enter the EIN of the black lung benefit trust. If the return is being filed by a trustee or disqualified person, also enter that person's SSN or
EIN.
Each person should have only one identification number. If you have more than one number and have not been advised which one to use, you should
notify the Internal Revenue Service, Ogden, Utah 84201-0027. Inform them what numbers you have; the name and address to which each number was
assigned; and the address of your principal office. The IRS will then advise you which number to use.
Application Pending, Address Change, and FMV of Assets.
Fill in these blocks only when a return must be filed for a trust. Enter the fair market value (FMV) of the trust's assets at the beginning of the
operator's tax year within which the trust's tax year begins.
Signature.
The return must be signed by the authorized trustee or trustees and also by any person, firm, or corporation who prepared the return. If the return
is prepared by a firm or corporation, it should be signed in the name of the firm or corporation. The signature of the preparer is not required if the
return is prepared by a regular full-time employee of the filer.
Part I - Analysis of Revenue and Expenses
Line 1.
Enter the total contributions received under section 192 from the coal mine operator who established the trust.
Contributions to the trust must be in cash or property of the type in which the trust is permitted to invest (i.e., public debt securities of the
United States, obligations of a state or local government that are not in default as to principal or interest, or time and demand deposits in a bank
or insured credit union as described in section 501(c)(21)(D)(ii)).
Line 2.
Enter the amounts received during the year from the sources listed in 2a, b, c, and d.
Line 4.
Enter the amounts contributed by the trust to the Federal Black Lung Disability Trust Fund as provided for by section 3(b)(3) of Public Law 95-227.
Line 5.
Enter the amounts paid for insurance exclusively covering liabilities under sections 501(c)(21)(A)(i)(I), 501(c)(21)(A)(i)(IV). For details see
Regulations section 1.501(c)(21)-1(d).
Line 6.
Enter the amounts paid to or for the benefit of miners or their beneficiaries other than amounts included in lines 4 or 5. Such payments could
include direct payment of medical bills, etc., authorized by the Act and accident and health benefits for retired miners and their spouses and
dependents.
Line 7.
Enter the total amount of compensation for the year of all trustees. See Part III, line 26.
Line 8.
Enter the total of the salaries and wages of all employees other than those included in line 7.
Line 9.
Enter the administrative expenses (including legal, accounting, actuarial, and trustee expenses) for the year other than salaries and wages paid to
trustees and other employees.
Line 10.
Attach a schedule, listing by type and amount, all allowable deductions that are not deductible elsewhere on Form 990-BL. Enter the total of these
deductions on line 10. See Regulations section 1.501(c)(21)-1 for additional information.
Part II - Balance Sheets
Complete the balance sheets on the basis of the accounting method regularly used by the trust in keeping its books and records.
Line 19.
Enter only liabilities of the trust as of the first and last days of the tax year of the trust. Include payments for approved black lung claims
that are due but not paid, accrued trustee fees, etc. Do not include amounts for black lung claims being contested, the present value of payments for
approved claims, or the estimated liability for future claims.
Line 21.
Enter the total of lines 19 and 20. That figure must equal the figure for total assets reported on line 18 for both the beginning and end of year.
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