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Form 990-BL: Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons
IRS Form 990-BL is the Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, filed by trusts, trustees, or disqualified persons. Schedule A (Form 990-BL) must be attached to report initial taxes under sections 4951 or 4952.
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IRS Form 990-BL - Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons
IRS Form 990-BL is the Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, filed by trusts, trustees, or disqualified persons. Schedule A (Form 990-BL) must be attached to report initial taxes under sections 4951 or 4952.
Risk Radar
Scan points- 1Do not file Schedule A (Form 990-BL) separately; it must be attached to a completed Form 990-BL.
- 2Failing to attach Schedule A (Form 990-BL) when required by the trust's tax liability.
- 3A trustee or disqualified person omitting the heading/signature area of Form 990-BL.
- 4Not entering “N/A” on line 1 of Part IV for contributions of $5,000+ (for post-2018 returns).
- 5Incorrectly completing columns (g) and (h) when the filer is a trust.
Plain English
This form reports the first excise taxes owed by black lung benefit trusts and related individuals. It functions as an official notification to the IRS about these initial tax obligations, especially concerning self-dealing or taxable expenditures. If a trust pays compensation to employees, it generally must also file Form 941 and Form 940.
Submission Date
- Filing date: 2020-01-29 22:11:06
- 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 black lung benefit trust must report its required annual information return under section 6033 or if initial excise taxes are imposed on the trust or related parties.
- Do not use it when an organization has gross receipts of $50,000 or less and wishes to file an annual electronic notice instead of Form 990-BL.
- Check Schedule A (Form 990-BL) instead when only reporting the initial excise taxes imposed under sections 4951 or 4952.
Form selector
Use this form or another form?
Trust liable for section 4952 tax but not required to file Form 990-BL
Complete the identification and signature area of Form 990-BL and attach a completed Schedule A (Form 990-BL).
✓ Verify that you are only reporting initial taxes under section 4952.
Trustee or disqualified person liable for section 4951 or 4952 tax
Complete the heading (omitting checkboxes for application pending, address change, and fair market value of assets) and attach a completed Schedule A (Form 990-BL).
✓ Ensure you omit the three specific checkboxes when completing this section.
Heading/Signature Area of Form 990-BL
Organization claiming exempt status under section 501(c)(21) with pending application
File this return if its application for recognition of exemption is pending (including appeal of a proposed adverse decision).
✓ Confirm that your application status matches the requirement to file Form 990-BL.
Deadline or filing window
The filing requirement is triggered when initial taxes are due under section 4951 or 4952. The trust must notify trustees of this obligation (Line 25, Instructions p.6). If the filer is a self-dealer, they use their own tax years to determine the initial tax for filing.
Checklist
What you need before filling it out
Trustee filing status
Trust exempt under section 501(a) and described in section 501(c)(21) · General Instructions p.1
Filing Deadline
On or before the 15th day of the 5th month following the close of the filer's tax year · General Instructions p.1
Schedule A Requirement
Initial taxes are imposed under section 4952 · General Instructions p.1 / Schedule A p.6
Small Trust Filing Option
Gross receipts not more than $50,000 · General Instructions p.1
Public Inspection Exception
Trustee or disqualified person filing to report initial taxes on self-dealing/taxable expenditures · Instructions p.2
Before you submit
- 1Confirm the organization's gross receipts are not more than $50,000 if filing an annual electronic notice instead of the full Form 990-BL.
- 2Verify that Schedule A (Form 990-BL) is attached if initial taxes under section 4951 or 4952 are due.
- 3Ensure the return is based on the established annual accounting period, or the calendar year if none exists.
- 4Confirm the filing date is on or before the 15th day of the 5th month following the close of the tax year.
- 5If a trustee/disqualified person files, confirm the heading omits checkboxes for application pending, address change, and fair market value of assets.
- 6Check that if no taxes are due under section 4951 or 4952, Schedule A (Form 990-BL) is not included.
- 7If filing as a trustee/disqualified person, confirm the identification area details match your status.
How to file this form
- 1Complete Form 990-BL using the basis of your established annual accounting period (or calendar year), ensuring gross receipts are accounted for.
- 2If taxes are due under sections 4951 or 4952, complete Schedule A (Form 990-BL) and attach it to Form 990-BL.
- 3Ensure the return is signed by the appropriate party as required by your filing status (trustee, trust, etc.).
- 4File the completed Form 990-BL and attached Schedule A (Form 990-BL) on or before the 15th day of the 5th month following the close of the filer's tax year.
Known limitations
- 1A trust that normally has gross receipts of $50,000 or less may file an annual electronic notice instead of filing Form 990-BL.
- 2Part IV of Form 990-BL (Statement With Respect to Contributors, etc.) and Schedule A (Form 990-BL) are not open to public inspection.
- 3The public inspection rules do not apply to the trustee or disqualified person's SSN or EIN on Form 990-BL/Schedule A.
- 4If no tax is due under section 4951 or 4952, Schedule A (Form 990-BL) should not be filed.
Field map
Compact field-by-field guide
Organization Info
2 items
Legal name of the tax-exempt organization and its EIN.
Current mailing address and website URL if applicable.
Revenue
1 items
Sum of all revenue including contributions, program service revenue, investment income, and other revenue.
Expenses
1 items
Sum of all expenses including program services, management, and fundraising.
Assets
1 items
Total assets minus total liabilities at end of the reporting period.
Compliance
1 items
Certification of continued compliance with tax-exempt requirements.
Signatures
1 items
An authorized officer of the organization must sign.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision January 2020, which uses the December 2013 revision of Form 990-BL; for the latest information, reference IRS.gov/Form990bl.
What changed or needs a fresh check
- Edition date — confirm the revision date reads January 2020.
- Tax year basis — ensure the return is on the established annual accounting period, or the calendar year if none exists.
- Filing deadline — verify filing must occur on or before the 15th day of the 5th month following the close of the filer's tax year.
- Public inspection exception — confirm that Part IV and Schedule A are not open to public inspection, unless filed by a trustee/disqualified person for self-dealing/taxable expenditures.
- Schedule A requirement — verify that if no taxes are due under sections 4951 or 4952, you do not file Schedule A (Form 990-BL).
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 990-BL and any attached Schedule A (Form 990-BL).
- 2If initial taxes are imposed on the trust or related parties, the trust must furnish the information required by Schedule A (Form 990-BL), Part I, Section A (other than columns (g) and (h)) on its own return.
- 3The trustee must notify any trustees liable for initial taxes under section 4952 of the requirement to file Form 990-BL, Schedule A (Form 990-BL), and pay the tax.
- 4If filing electronically, the trust should confirm receipt or record the submission date as part of its records.
Sources
- SRCInstructions p.1 — Form 990-BL generally is used by black lung benefit trusts to meet the reporting requirements of section 6033.
- SRCInstructions p.1 — The trustee must file Form 990-BL if the trust is exempt under section 501(a) and described in section 501(c)(21), unless gross receipts are not more than $50,000.
- SRCInstructions p.1 — Filing deadline for Form 990-BL (including Schedule A): on or before the 15th day of the 5th month following the close of the filer's tax year.
- SRCInstructions p.2 — Part IV of Form 990-BL and Schedule A are not open to public inspection.
- SRCInstructions p.6 — Schedule A (Form 990-BL) must be attached to a completed Form 990-BL; it cannot be filed separately.
- SRCInstructions p.1 — Gross income, receipts, and disbursements must be figured by the method of accounting regularly used by the organization, unless specified otherwise.
- SRCForms p.3 — The form is identified as Form 990-BL (Rev. 12-2013).
- SRCInstructions p.6 — If you answer “Yes” on Line 24, complete Part I, Section B and Part II of Schedule A (Form 990-BL).
Common confusion points
Who must file Form 990-BL?
The trustee must file for a trust exempt under section 501(a) and described in section 501(c)(21), unless the trust normally has gross receipts of $50,000 or less.
→ Check if your organization is an exempt trust meeting these criteria.
When must Form 990-BL be filed?
It must be filed on or before the 15th day of the 5th month following the close of the filer's tax year.
→ Confirm the date calculation based on your specific tax year end date.
What if I don't have an established accounting period?
The return should be based on the calendar year.
→ Verify that you do not have a formal, established annual accounting period.
When must Schedule A (Form 990-BL) be filed?
It must be attached to Form 990-BL and filed by the deadline of Form 990-BL if taxes are due under sections 4951 or 4952.
→ Do not file Schedule A separately; it requires a completed Form 990-BL.
What is the filing requirement for small trusts?
Trusts with gross receipts of $50,000 or less may file an annual electronic notice instead of Form 990-BL.
→ Check your total gross receipts to determine if you qualify for the e-Postcard option.
Do I need to file Schedule A if no tax is due?
No, do not file Schedule A (Form 990-BL) if no taxes are due under section 4951 or 4952.
→ Confirm that you have calculated zero liability for both sections before deciding whether to attach the schedule.
Workflow map
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⚠ If something goes wrong
- Use IRS.gov/Form990bl for the latest information about developments related to Form 990-BL and its instructions.
Questions about IRS Form 990-BL
What is IRS Form 990-BL used for?
This form reports the first excise taxes owed by black lung benefit trusts and related individuals. It functions as an official notification to the IRS about these initial tax obligations, especially concerning self-dealing or taxable expenditures. If a trust pays compensation to employees, it generally must also file Form 941 and Form 940.
Who must file IRS Form 990-BL?
Black lung benefit trusts required to file an annual information return and liable for tax under section 4952 must complete Form 990-BL. Trustees or disqualified persons liable for section 4951 or 4952 tax should also complete the heading and signature area of Form 990-BL.
What information does IRS Form 990-BL require?
The form collects identification details in the heading, while Schedule A (Form 990-BL) reports initial taxes. Part IV of Form 990-BL provides a statement with respect to contributors; for tax years ending on or after December 31, 2018, filers enter “N/A” on line 1 of Part IV for each contribution of $5,000 or more.
When is IRS Form 990-BL due?
The filing timing is triggered by the liability for initial taxes under section 4951 or 4952. The source does not state a specific deadline date but indicates when the trust must notify trustees of the requirement to file and pay the tax (Line 25, Instructions p.6).
Where do I file IRS Form 990-BL?
The return should be filed according to instructions in the “When and Where To File” section (which is referenced elsewhere). A specific address provided for correspondence is 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
How do I complete IRS Form 990-BL?
A black lung benefit trust liable for section 4952 tax must complete Form 990-BL and attach a completed Schedule A (Form 990-BL). If the filer is a self-dealer, they complete Section A only. Trustees completing the form enter required information in columns (b) through (h) of Sections A and/or B, Part I, before signing.
What happens if IRS Form 990-BL is filed incorrectly?
If a trust is liable for initial taxes but does not furnish the required information on Schedule A (Form 990-BL), it must complete Form 990-BL and attach the schedule to pay the applicable tax. If no taxes are due, failure to file Schedule A (Form 990-BL) means the trust fails to report the necessary initial tax status.
Who must file Form 990-BL?
The trustee must file for a trust exempt under section 501(a) and described in section 501(c)(21), unless the trust normally has gross receipts of $50,000 or less. Check if your organization is an exempt trust meeting these criteria.
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