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Official form guide
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 the Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons. It reports excise taxes under sections 4951‑4953 and must be filed by the 15th day of the 5th month after the tax year ends.
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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 the Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons. It reports excise taxes under sections 4951‑4953 and must be filed by the 15th day of the 5th month after the tax year ends.
Risk Radar
Scan points- 1Filing Form 6069 when Part IV line 7 equals zero can result in a false‑return penalty.
- 2Submitting Form 6069 when Part IV line 7 is zero, indicating no excess contributions.
- 3Omitting required Part II information for self‑dealing transactions.
- 4Failing to attach the proration statement for self‑dealing or trustee tax allocations.
- 5Not signing the form or the preparer’s signature block.
Plain English
Form 6069 reports excise taxes that black‑lung trusts, self‑dealers, trustees, and coal mine operators owe. It calculates taxes for self‑dealing, taxable expenditures, and excess contributions and shows any payment due.
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 a coal mine operator, black lung benefit trust, or other person subject to sections 4951, 4952, or 4953 must report excise taxes, especially if contributions exceed the allowed amount.
- Do not use it when filing the annual information return for black lung benefit trusts under section 6033, which requires Form 990.
- Check Form 990 instead when meeting reporting requirements under section 6033 for black lung benefit trusts.
Form selector
Use this form or another form?
Contributions exceed allowed amount for a coal mine operator
Required to report excise taxes under sections 4951‑4953
✓ Verify contributions exceed the deductible limit
Black lung benefit trust meeting annual reporting under section 6033
Trust must file Form 990 instead of Form 6069 for that requirement
✓ Confirm trust is subject to section 6033 reporting
Need more time to file Form 6069
Provides automatic extension for exempt‑organization returns
✓ Ensure extension request is filed before the original deadline
Deadline or filing window
The filing deadline is triggered by the close of the tax year. The return is due the 15th day of the 5th month after that date, with a next‑business‑day grace if the due date falls on a weekend or holiday. To extend, submit Form 8868 for an automatic extension of time to file.
Checklist
What you need before filling it out
Part I, line 9a (overpayment)
Amount of overpayment · Calculated on Form 6069 tax worksheet
Part I, lines 9b‑9d (direct deposit)
Bank routing, account number, account type · Direct deposit fields on Form 6069
Part I, line 8 (balance due)
Amount due · Tax calculation on Form 6069
EIN (field D)
Employer Identification Number · Filer’s tax identification record
Filer type (field B)
Selection of filer category (Trust, Disqualified person, etc.) · Top section of Form 6069
Before you submit
- 1Verify the tax year start and end dates in Part A
- 2Confirm the correct filer category is selected in field B
- 3Check that the EIN entered in field D matches IRS records
- 4Ensure the address in field C is complete and current
- 5Calculate any balance due and enter it on line 8
- 6If there is an overpayment, enter the amount on line 9a and provide direct‑deposit details on lines 9b‑9d
- 7Sign and date the form in the Preparer’s signature area
- 8Attach any required supporting schedules for Parts II‑IV
- 9Retain a copy of the completed Form 6069 for your records
How to file this form
- 1Calculate excise tax liability using the appropriate parts of Form 6069; keep the calculation worksheet
- 2Complete all required fields on Form 6069, including EIN, address, and payment information; retain a copy
- 3Mail the signed Form 6069 to the Internal Revenue Service Center at 333 W. Pershing Road Kansas City, MO 64108; obtain a mailing receipt
- 4If a balance is due, make the payment via IRS.gov/payments and keep the payment confirmation as proof of filing
Known limitations
- 1Coal mine operators must not file Form 6069 when Part IV shows no excess contributions. (Instructions p.1)
- 2Coal mine operators file Form 6069 only if contributions exceed the allowed contribution amount. (Instructions p.1)
- 3Black lung benefit trusts file this form only for years with initial taxes due under sections 4951 or 4952. (Instructions p.1)
- 4Self‑dealers and trustees file only the parts applicable to their liability; they do not file the entire form when not liable. (Instructions p.1)
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->Form 6069 is Rev. December 2025; the instructions direct users to IRS.gov/Form6069 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025
- Fee — Not stated in the official source
- Mailing address — confirm IRS Center address is 333 W. Pershing Road Kansas City, MO 64108
- Signature — confirm an authorized signature appears on Form 6069
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 6069 and any supporting documents for your records.
- 2Retain records of the accounting method and period used to compute the taxes.
- 3If you made an electronic payment, save the confirmation or receipt.
- 4If an error is discovered after filing, file an amended return using Form 6069 with corrected information.
Sources
- SRCInstructions p.1 — filing deadline is the 15th day of the 5th month after the end of your tax year.
- SRCInstructions p.1 — file with IRS Center at 333 W. Pershing Road Kansas City, MO 64108.
- SRCInstructions p.1 — extension request uses Form 8868.
- SRCInstructions p.1 — coal mine operator should not file if Part IV shows no excess contributions.
- SRCInstructions p.1 — coal mine operator files only if contributions exceed the allowed contribution amount.
- SRCInstructions p.1 — black lung benefit trusts file only for years with initial taxes due under sections 4951 or 4952.
- SRCInstructions p.1 — penalties for late filing are in sections 6651 and 7203.
- SRCNot stated in the official source — verify on the agency site.
Common confusion points
Do I need to file if I'm a coal mine operator with no excess contributions?
The instructions say not to file when Part IV indicates no excess contributions.
→ Check Part IV for a zero excess contribution amount before filing.
Should a black lung benefit trust file Form 6069 every year?
The form is required only for years with initial taxes due under sections 4951 or 4952.
→ Verify whether initial taxes are due for the tax year.
Can I pay the balance due on line 8 with a check?
Non‑electronic payments are allowed only for qualified exceptions.
→ Confirm you meet an exception before using a check.
Is electronic direct deposit mandatory for an overpayment?
Direct deposit fields are provided but electronic payment is recommended, not required.
→ Review lines 9b‑9d and decide if you want direct deposit.
Do I need to complete all parts of the form if I’m only a self‑dealer?
Self‑dealers complete Part II then Part I, not necessarily all parts.
→ Follow the specific part order for self‑dealers in the instructions.
What happens if the filing deadline falls on a weekend?
The deadline moves to the next business day.
→ Check the calendar to see if the 15th day is a Saturday, Sunday, or legal holiday.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8868 – can be used to request relief for late‑filing penalties on Form 6069.
Questions about IRS Form 6069
What is IRS Form 6069 used for?
Form 6069 reports excise taxes that black‑lung trusts, self‑dealers, trustees, and coal mine operators owe. It calculates taxes for self‑dealing, taxable expenditures, and excess contributions and shows any payment due.
Who must file IRS Form 6069?
Any disqualified person with a black‑lung trust, any trustee of such a trust, any black‑lung trust itself, and any coal mine operator that made excess contributions must file IRS Form 6069.
What information does IRS Form 6069 require?
The form collects details of self‑dealing transactions in Part II, taxable expenditures in Part III, and for coal operators, contribution limits in Part IV lines 1‑7; Part I summarizes the tax owed.
When is IRS Form 6069 due?
File Form 6069 by the 15th day of the 5th month after the end of your tax year; if that day falls on a weekend or legal holiday, file the next business day.
Where do I file IRS Form 6069?
Send the completed Form 6069 to the Internal Revenue Service Center, 333 W. Pershing Road, Kansas City, MO 64108.
How do I complete IRS Form 6069?
A black‑lung trust completes Parts II and III first, then fills Part I line 1 only. A self‑dealer files Part II before Part I. A trustee files Parts II and III (as applicable) then Part I. A coal mine operator uses Part IV to compute allowable deductions; if Part IV line 7 is greater than zero, the operator completes Part I and files. The form must be signed before submission.
What happens if IRS Form 6069 is filed incorrectly?
Late filing, willful failure to file, or filing a fraudulent return can trigger penalties under sections 6651 and 7203.
Do I need to file if I'm a coal mine operator with no excess contributions?
The instructions say not to file when Part IV indicates no excess contributions. Check Part IV for a zero excess contribution amount before filing.
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