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Form 6069: Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953
IRS Form 6069 is Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953. It must be filed by the 15th day of the 5th month after the end of your tax year.
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IRS Form 6069 - Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953
IRS Form 6069 is Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953. It must be filed by the 15th day of the 5th month after the end of your tax year.
Risk Radar
Scan points- 1For a self-dealer, ensure the amount from Part I, line 3a matches line 3d of Part II exactly.
- 2Filing without completing Part IV for coal mine operators when excess contributions exist.
- 3A trust filing must complete Parts II and III before filling out Part I, line 1.
- 4For a self-dealer, failing to enter the amount from Part I, line 3a onto Part II is incorrect.
- 5Not including taxes paid by trustees or self-dealers on any other lines in Part I (for trusts).
Plain English
This form reports excise taxes related to coal mining activities and black lung benefit trusts. It lets taxpayers report on issues like self-dealing, taxable expenditures, or excess contributions made by mine operators. Filing this document ensures proper reporting of these specific federal excise taxes.
Submission Date
- Filing date: 2025-12-17 17:10:40
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a Black Lung Benefit Trust or another person subject to excise taxes under Sections 4951, 4952, and 4953 of the Internal Revenue Code.
- Do not use it when your tax year begins on or after January 1, 2021, if you are a Black Lung Benefit Trust that will instead use Form 990 for reporting requirements under section 6033 (though you may still file Part II or Part III of Form 6069 to report initial taxes).
- Check Form 8868 instead when requesting an extension of time to file Form 6069.
Form selector
Use this form or another form?
Filer is a Coal Mine Operator
To determine the maximum allowable income tax deduction under section 192 and the excess excise tax contribution under section 4953.
✓ Check Part III first.
Initial taxes are imposed on the Trust under Section 4951
The trust reports the initial excise tax using this part of Form 6069.
✓ Verify if reporting via Part III is appropriate for related parties.
Initial taxes are imposed on a Related Party under Section 4952
A related party uses Part III to report the initial excise tax imposed upon them.
✓ Ensure the filer correctly identifies itself as the entity subject to the tax in Part I.
Filer is a Disqualified person; Trustee
This general filing category requires completion of Part I, along with other relevant parts depending on the specific excise tax being reported.
✓ Confirm if the trust itself or a related party is the filer.
Deadline or filing window
Filing is due by the 15th day of the 5th month following the tax year's end. If the standard deadline falls on a weekend or holiday, file it on the subsequent business day. An extension can be requested using Form 8868.
Checklist
What you need before filling it out
Due Date
15th day of the 5th month after the end of your tax year · General Instructions / When and Where To File
Payment Method
Electronic payment is recommended; direct deposit fields are available on Part I, lines 9b, 9c, and 9d. · Instructions p.1 / General Instructions
Coal Mine Operator Filing Rule
A coal mine operator completes Part III first to determine allowable contributions; filing occurs if contributions exceed this allowed amount. · Instructions p.1 / Coal mine operators
Black Lung Trust Reporting (Post-2021)
Trusts use Form 990 for reporting requirements under section 6033 for tax years beginning on or after January 1, 2021. · Instructions p.1 / Black lung benefit trusts
IRS Center Address
Internal Revenue Service Center, 333 W. Pershing Road, Kansas City, MO 64108 · When and Where To File
Payment by Check/Money Order
Must be paid if no exception applies, unless otherwise noted; reference is found under "Paying by check or money order". · Instructions p.3 / Paying by check or money order
Before you submit
- 1Complete Part I with the correct Filer type and identifying information.
- 2Fill out Parts II, III, or IV as required based on the filer's status (Trust/Related Party vs. Coal Mine Operator).
- 3Ensure that if you are a coal mine operator, Part III has been completed to establish allowable contributions.
- 4Verify that the filing occurs by the 15th day of the 5th month after your tax year ends.
- 5If paying with a check or money order, confirm the payment method is listed on Form 6069.
- 6Review Part I, lines 9a through 9d to ensure correct direct deposit information is entered if applicable.
- 7If filing by mail, verify that the address matches the IRS Center location: 333 W. Pershing Road, Kansas City, MO 64108.
How to file this form
- 1Determine the correct part(s) to complete based on whether the filer is a Trust (Part II), Related Party (Part III), or Coal Mine Operator (Part IV).
- 2Complete Part I of Form 6069, providing your name and EIN/SSN.
- 3Calculate allowable contributions using Part III if you are a coal mine operator, then complete Part IV to determine the excess tax amount.
- 4If there is an overpayment on Part I, line 9a, enter your direct deposit details on lines 9b, 9c, and 9d.
- 5Pay any balance due using electronic payment (recommended) or by check/money order, unless an exception applies.
- 6Mail the completed Form 6069 to the Internal Revenue Service Center at 333 W. Pershing Road, Kansas City, MO 64108, ensuring it is filed by the deadline.
Known limitations
- 1A coal mine operator should not file Form 6069 if Part IV indicates that no excess contributions were made.
- 2When filing as a black lung benefit trust, do not include taxes that must be paid by the trustee or a self-dealer on any other line in Part I.
- 3If filing as a coal mine operator, complete Form 6069 only if contributions exceed the allowed contribution amount (calculated in Part III).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition is Revision December 2025, and users should visit IRS.gov/Form6069 for the latest information regarding Form 6069.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 12/2025.
- Mailing address — confirm the IRS center address is 333 W. Pershing Road, Kansas City, MO 64108.
- Form number — confirm the form number is 6069.
- Signature — ensure a signature is provided if not paid by electronic means (unless an exception applies).
- Filer identification — verify that Part I correctly identifies the Filer type and provides the necessary Name/EIN or SSN.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed and filed Form 6069 for your records.
- 2If making an electronic payment, direct deposit information must be entered on Part I, lines 9b, 9c, and 9d when there is an overpayment on Part I, line 9a.
- 3If filing electronically via EFTPS or other methods, the IRS recommends using direct deposit for any refunds.
- 4When sending the form to the IRS, use the address: Internal Revenue Service Center, 333 W. Pershing Road, Kansas City, MO 64108.
Sources
- SRCInstructions p.1 — The filing deadline for Form 6069 is the 15th day of the 5th month after the end of your tax year.
- SRCInstructions p.1 — If the regular due date falls on a Saturday, Sunday, or legal holiday, file Form 6069 on the next business day.
- SRCInstructions p.1 — When filing as a black lung benefit trust, complete Parts II and III first before completing Part I (line 1 only).
- SRCInstructions p.1 — A coal mine operator completes Part III to figure out its allowable contributions for the tax year, and files Form 6069 only if contributions exceed the allowed amount.
- SRCInstructions p.3 — Payment options include IRS Direct Pay, Debit card/credit card/digital wallet, EFW, EFTPS, and Same-day wire.
- SRCForm p.1 — The form revision date on file is December 2025 (Rev. 12-2025).
- SRCInstructions p.6 — Comments regarding the accuracy of Form 6069 can be sent via IRS.gov/FormComments or by mail to the Internal Revenue Service, Tax Forms and Publications at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Common confusion points
Who must file Form 6069?
The filer category dictates which parts are completed first or exclusively.
→ Check the filing status (Trustee, Self-dealer, Coal mine operator) to confirm Part I completion.
What is the deadline for filing Form 6069?
The due date is the 15th day of the 5th month after the end of your tax year.
→ Confirm if the regular due date falls on a weekend or holiday; if so, file the next business day.
Which parts must be completed when filing as a Black Lung Benefit Trust?
Parts II and III must be completed first to show transactions and computations, followed by completing Part I (line 1 only).
→ Verify that all self-dealing and taxable expenditure information is detailed in Parts II and III before filling out Part I.
What happens if you are a Coal Mine Operator but contributions are low?
The coal mine operator should not file Form 6069 if the information entered in Part IV shows no excess contributions were made.
→ Review Part IV to confirm that an excess contribution amount exists before proceeding with filing.
How do I pay using electronic methods?
Options include IRS Direct Pay, Debit/credit card/digital wallet, Electronic Funds Withdrawal (EFW), EFTPS, or Same-day wire.
→ Confirm if you qualify for an exception allowing a check, money order, or cash payment instead of electronic options.
What is the address to mail Form 6069?
Mail it to the Internal Revenue Service Center at 333 W. Pershing Road, Kansas City, MO 64108.
→ Ensure you do not send tax questions or payments to this address; use IRS.gov/payments for payment details.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Go to IRS.gov/payments for detailed information on making a payment when there is a balance due on line 8.
Questions about IRS Form 6069
What is IRS Form 6069 used for?
This form reports excise taxes related to coal mining activities and black lung benefit trusts. It lets taxpayers report on issues like self-dealing, taxable expenditures, or excess contributions made by mine operators. Filing this document ensures proper reporting of these specific federal excise taxes.
Who must file IRS Form 6069?
Any person who is a disqualified person with respect to a black lung benefit trust must file if they incurred liability for the tax on self-dealing (Section 4951). A coal mine operator must file Form 6069 if it shows excess contributions under Section 4953.
What information does IRS Form 6069 require?
The form collects information across multiple parts: Part I details general filing facts, while Parts II and III provide specific computations for self-dealing (Part II) and taxable expenditures (Part III). For coal mine operators, Part IV determines the maximum allowable income tax deduction under Section 192.
When is IRS Form 6069 due?
Form 6069 must be filed by the 15th day of the 5th month after the end of your tax year. If the regular due date is a Saturday, Sunday, or legal holiday, it is due on the next business day.
Where do I file IRS Form 6069?
The form should be filed with the Internal Revenue Service Center located at 333 W. Pershing Road in Kansas City, MO 64108. An extension can be requested by filing Form 8868.
How do I complete IRS Form 6069?
The completion sequence depends on the filer: A black lung benefit trust completes Parts II and III first, then Part I. A self-dealer completes Part II, then Part I. Finally, all filings must be signed and dated on Page 3 before being sent to the IRS Center.
What happens if IRS Form 6069 is filed incorrectly?
Penalties exist for late filing, willful failure to file, and for submitting fraudulent returns and statements on IRS Form 6069.
Who must file Form 6069?
The filer category dictates which parts are completed first or exclusively. Check the filing status (Trustee, Self-dealer, Coal mine operator) to confirm Part I completion.
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