IRS uses Form 990-BL to monitor activities of black lung benefit trusts, and to collect excise taxes on these trusts and certain related persons if they engage in proscribed activities. The tax is figured on Schedule A of Form 990-BL. Form 6069 is used by coal mine operators to figure the maximum deduction to a black lung benefit trust. If excess contributions are made, IRS uses the form to figure and collect the tax on excess contributions.
The latest form for Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons and Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Sectio expires 2021-12-31 and can be found here.
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Supporting Statement A |
Federal Enterprise Architecture: General Government - Taxation Management
Form 990-BL | Information and Initial Excise Tax Return forBlack Lung Benefit Trusts and Certain Related Persons | Fillable Printable | Form |
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