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. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

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.

Large organization.

A large organization is one that has gross receipts greater than $1,067,000 for the tax year.

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 also are available for 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. The public inspection rules also do not apply to the trustee or disqualified person's SSN or EIN.

Use Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form, to request a copy or to inspect an exempt organization return through IRS. There is a fee for photocopying, but not for inspection at an IRS office.

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 date it is actually filed), make its return available for public inspection. It also must provide copies of either all items that are available for public inspection or specifically identified items, if so requested. All parts of the return and all required schedules and attachments must be made available except Part IV of Form 990-BL and Schedule A (Form 990-BL) as discussed above.

Inspection and requests for copies must be permitted during regular business hours at the organization's principal office and at each of its regional or district offices. This provision applies to any organization that files Form 990-BL, regardless of the size of the organization and whether or not it has any paid employees. Also, copies must be provided the same business day they are requested unless unusual circumstances exist. In the case of unusual circumstances, the copies must be provided by the next business day after the day the unusual circumstances cease to exist, but in no event may the delay exceed 5 business days. See Regulations section 301.6104(d)-1 for what constitutes unusual circumstances and the definition of regional and district offices.

When a request for copies is made in writing, the copies generally must be sent within 30 days of the date the request was received.

Before the organization provides the documents, it may require that the individual requesting copies of the documents pay the fee. If the organization has provided an individual making a request with notice of the fee, and the individual does not pay the fee within 30 days, or if the individual pays the fee by check and the check does not clear upon deposit, the organization may disregard the request.

Exemption application.

Any section 501(c)(21) organization that submitted an application for recognition of exemption to the IRS after July 15, 1987, must make available for public inspection a copy of its application (together with a copy of any papers submitted in support of its application) and any letter or other document issued by the IRS in response to the application. As in the case of annual returns, the copy of the application and related documents must be made available for inspection during regular business hours at the organization's principal office and at each of its regional or district offices having at least three employees.

Penalties for failure to comply with public inspection requirements.

If a person does not comply with the requirement to permit public inspection of annual returns, there is a penalty of $20 for each day during which such failure continues, unless there is reasonable cause. The maximum penalty imposed on all persons for failures that apply to any one return is $10,500.

If a person does not comply with the public inspection of applications requirement, there is a penalty of $20 a day for each day during which such failure continues, unless there is reasonable cause. There is no maximum penalty limitation (see section 6652(c)).

In the text in the last two paragraphs, the amounts under section 6652(c) are subject to an annual inflation adjustment. The amounts used in this text apply for returns required to be filed in 2020. If filing a return required to be filed in 2021 or later, revised amounts may apply.

Any person who willfully does not comply with the public inspection requirements for the annual return or application is subject to an additional penalty of $5,000 for each return or application (see section 6685).

If more than one person is liable for any penalty, all such persons shall be jointly and severally liable for each failure.

Period covered by the return.

Enter the calendar year or fiscal year that corresponds to the accounting period being reported.

Name and address.

Enter the name and address of the trust.

If the return and a Schedule A (Form 990-BL) are filed by a trustee or disqualified person liable for tax under section 4951 or 4952, then enter that person's name and address below the name of the trust.

Include the suite, room, or other unit number after the street address. If the Post Office does not deliver mail to the street address and the filer has a P.O. box, show the box number instead of the street address.

Foreign address.

Enter the information in the following order: city or town, state or province, and country. Follow the country's practice for entering the postal code, if any. Do not abbreviate the country name.

"Return filed by."

Check only the box that applies to you.

Taxpayer identification number.

Enter the EIN of the black lung benefit trust. If the return is being filed by a trustee or disqualified person, also enter that person's SSN or EIN.

Each trust should have only one employer identification number. If the trust has more than one number and has not been advised which one to use, you should notify the:

Inform the IRS Center what numbers the trust has, the name and address to which each number was assigned, and the address of its principal office. The IRS will then advise you which number to use.

Application pending, address change, and FMV of assets.

Fill in these blocks only when a return must be filed for a trust. Enter the fair market value (FMV) of the trust's assets at the beginning of the operator's tax year within which the trust's tax year begins.

Signature.

The return must be signed by the authorized trustee or trustees and also by any person, firm, or corporation who prepared the return. If the return is prepared by a firm or corporation, it should be signed in the name of the firm or corporation.

Paid preparer.

Generally, anyone who is paid to prepare the return must sign the return and fill in the other blanks in the Paid Preparer Use Only area. An employee of the filing organization is not a paid preparer.

The paid preparer must:

The paid preparer also must enter the preparer's identifying number and the firm's EIN. The preparer's identifying number is the preparer's taxpayer identification number (PTIN).

Because the Form 990-BL is a publicly disclosable document, any information entered in this block will be publicly disclosed (see Public Inspection of Completed 990-BL Returns and Approved Exemption Applications). Any paid preparer whose identifying number must be listed on Form 990-BL can apply for and obtain a PTIN using Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal. For more information about applying for a PTIN online, visit the IRS website at IRS.gov/PTIN.

Paid preparer authorization.

On the last line of the Signature Block, check "Yes," if the IRS can contact the paid preparer who signed the return to discuss the return. This authorization applies only to the individual whose signature appears in the Paid Preparer Use Only section of Form 990-BL. It does not apply to the firm, if any, shown in that section. By checking "Yes," to this box, the organization is authorizing the IRS to contact the paid preparer to answer any questions that arise during the processing of the return.

The organization also is authorizing the paid preparer to:

The organization is not authorizing the paid preparer to bind the organization to anything or otherwise represent the organization before the IRS.

The authorization will automatically end no later than the due date (excluding extensions) for filing next year's Form 990-BL. If the organization wants to expand the paid preparer’s authorization or revoke it before it ends, see Pub. 947, Practice Before the IRS and Power of Attorney.

Check "No," if the IRS should contact the organization or its trustee rather than the paid preparer.

Line 1.

Enter the total contributions received under section 192 from the coal mine operator who established the trust.

Contributions to the trust must be in cash or property of the type in which the trust is permitted to invest (i.e., public debt securities of the United States, obligations of a state or local government that are not in default as to principal or interest, or time and demand deposits in a bank or insured credit union as described in section 501(c)(21)(D)(ii)).

Line 2.

Enter the amounts received during the year from the sources listed in 2a, b, c, and d.

Line 4.

Enter the amounts contributed by the trust to the Federal Black Lung Disability Trust Fund as provided for by section 3(b)(3) of Public Law 95-227.

Line 5.

Enter the amounts paid for insurance exclusively covering liabilities under sections 501(c)(21)(A)(i)(I), and 501(c)(21)(A)(i)(IV). For details, see Regulations section 1.501(c)(21)-1(d).

Line 6.

Enter the amounts paid to or for the benefit of miners or their beneficiaries other than amounts included in lines 4 or 5. Such payments could include direct payment of medical bills, etc., authorized by the Act and accident and health benefits for retired miners and their spouses and dependents.

Line 7.

Enter the total amount of compensation for the year of all trustees. See Part III, line 26.

Line 8.

Enter the total of the salaries and wages of all employees other than those included in line 7.

Line 9.

Enter the administrative expenses (including legal, accounting, actuarial, and trustee expenses) for the year other than salaries and wages paid to trustees and other employees.

Line 10.

Attach a schedule, listing by type and amount, all allowable deductions that are not deductible elsewhere on Form 990-BL. Enter the total of these deductions on line 10. See Regulations section 1.501(c)(21)-1 for additional information.

Line 19.

Enter only liabilities of the trust as of the first and last days of the tax year of the trust. Include payments for approved black lung claims that are due but not paid, accrued trustee fees, etc. Do not include amounts for black lung claims being contested, the present value of payments for approved claims, or the estimated liability for future claims.

Line 21.

Enter the total of lines 19 and 20. That figure must equal the figure for total assets reported on line 18 for both the beginning and end of year.

Note.

This part is not open for public inspection.

Statement with respect to contributors, etc.

For returns filed for tax years ending on or after December 31, 2018, Form 990-BL filers are no longer required to report the names and addresses of persons who contributed $5,000 or more in the tax year. Accordingly, filers will enter “N/A” on line 1 of Part IV of Form 990-BL for each such contribution.

Line 2.

If the trust receives contributions that are more than what the contributor can deduct under section 192, the person making the excess contributions may be required to file Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction, and pay the tax imposed by section 4953(a).