About Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons

 

Form 990-BL is generally used by black lung benefit trusts to meet the reporting requirements of Internal Revenue Code 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.


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