Instructions for Form 990-BL (Revised October 1999) Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons Section references are to the Internal Revenue Code, unless otherwise noted. Department of the Treasury Internal Revenue Service General Instructions A Change to Note Final regulations have been issued regarding public disclosure requirements under Code section 6104(d), as amended by the Tax and Trade Relief Extension Act of 1998. These regulations are effective June 8, 1999. See “Public Inspection of Completed 990-BL Returns and Approved Exemption Applications” below for details. 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 key District 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 2758, Application for Extension of Time To File Certain Excise, Income, Information, and Other Returns. 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. A request for inspection through the IRS must be in writing.   It must include the name and address (city and state) of the organization that filed the return or application and should indicate the type (number) of the return and the year(s) involved. The request should be sent to the District Director (Attention: Disclosure Officer) of the district in which the requester desires to inspect the return or application. If inspection at the IRS National Office is desired, the request should be sent to the: Commissioner of Internal Revenue Attention: Freedom of Information Reading Room 1111 Constitution Avenue NW Washington, DC 20224. Use Form 4506-A, Request for Public Inspection or Copy of Exempt Organization Tax Form, to request a copy or to inspect an exempt organization return through IRS. There is a fee for photocopying. 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 Cat. No. 10316J