Form 990-BL Tax Year 2013: IRS-Accurate Checklist
Year-Specific Applicability Determination
No stimulus reconciliation (EIP1/EIP2/EIP3), ACA shared responsibility, TCJA rules, ARPA provisions, 2020 unemployment exclusion, charitable deduction changes, or energy credit modifications apply to Form 990-BL in tax year 2013. The 2013 instructions contain no redesigned sections or significant line restructuring for this form type, as compared to prior years, as documented in the instructions themselves.
Form-Specific Audit Results
Form 990-BL applies exclusively to section 501(c)(21) black lung benefit trusts established to pay liabilities for occupational lung diseases of coal miners. Excise taxes under sections 4951 (self-dealing) and 4952 (taxable expenditures) are reported on Schedule A (Form 990-BL); no other credits or deductions are permitted on this form. Trusts with gross receipts exceeding $50,000 annually must file Form 990-BL; otherwise, they may file Form 990-N (e-Postcard). Trustees, disqualified persons, or both must sign the return, depending on their tax liability.
Explanation Of Form And Year Uniqueness
Form 990-BL in 2013 serves as the sole federal reporting vehicle for section 501(c)(21) black lung benefit trusts under the Black Lung Benefits Revenue Act of 1977, combining information reporting with excise tax calculation under sections 4951 and 4952, a unique dual-purpose structure not applicable to general Form 990 filers or other trust categories.
Year-Specific Programs Applicable To 2013 Form 990-BL
No year-specific programs, credits, or expanded provisions apply to Form 990-BL for tax year 2013 based on the instructions or cited publications.
Ten-Step Compliance Checklist For Form 990-BL, Tax Year 2013
Step 1: Determine Filing Requirement and Gross Receipts Threshold
Verify whether the trust’s gross receipts normally exceed $50,000 for the tax year. If the trust’s assets are $50,000 or less, it may file Form 990-N (e-Postcard) instead. If the return exceeds $50,000 or if the trust elects to file Form 990-BL, proceed with complete return preparation. Document a gross receipts calculation from all trusted sources.
Step 2: Gather Supporting Documentation for Contributions and Revenue
Collect documentation for line 1 (total contributions under section 192 from the coal mine operator). Obtain investment account statements and records showing income from approved securities (U.S. government debt, state or local government obligations, and insured bank deposits) for line 2. Compile records of gains or losses from asset sales, if applicable.
Step 3: Identify and Document Contributions to Federal Black Lung Disability Trust Fund
Locate records of amounts paid to the Federal Black Lung Disability Trust Fund under section 3(b)(3) of Public Law 95-227 for line 4. Compile cancelled checks or payment confirmations.
Step 4: Compile Trustee Compensation and Administrative Expense Documentation
Gather trustee compensation records for all trustees for line 7. Collect documentation of salaries, fees, and reimbursed expenses for line 8. Document administrative expenses (office, professional services, etc.) for line 9 that are not included on lines 7 or 8.
Step 5: Identify Self-Dealing Transactions and Calculate Section 4951 Excise Tax
Review all transactions between the trust and disqualified persons for the tax year. Document each act of self-dealing (sales, exchanges, leases, loans, compensation payments, or transfers of trust assets to disqualified persons) with dates, parties involved, transaction descriptions, and amounts involved. Calculate initial excise tax at 10 percent of the amount involved for each disqualified person (other than trustees acting solely as trustees). Calculate additional trustee excise tax at 2.5 percent of the amount involved for each trustee who participated with knowledge, unless reasonable cause applies.
Step 6: Identify Taxable Expenditures and Calculate Section 4952 Excise Tax
Review all trust expenditures to identify any taxable expenditures (payments not within approved purposes under section 501(c)(21)(A)(i)(I) or (IV)). Document each taxable expenditure with date, description, and amount. Calculate the initial excise tax at 10 percent of the expenditure amount, payable by the trust. Calculate the trustee excise tax at 2.5 percent for each trustee who agreed to the expenditure with knowledge, unless reasonable cause applies.
Step 7: Complete Part IV (List of Contributors of $5,000 or More)
List names and addresses of all individuals whose total contributions during 2013 were $5,000 or more. Report all contributions from such individuals during the year. This information is required for proper disclosure and trust reporting compliance under Section 501(c)(21) requirements.
Step 8: Determine Liability and Complete Form 990-BL Heading and Identification
Determine whether the trust owes taxes under section 4951 or 4952 or both. Complete the trust identification section with the legal name, address, and EIN on the form heading. Mark appropriate boxes: “Information Return” if no taxes owed, or “Trustee” and/or “Disqualified person” if taxes are owed. If a disqualified person is filing, omit the checkboxes for “application pending,” “address change,” and “fair market value of assets.”
Step 9: Complete Part III of Form 990-BL (Liabilities and Capital Accounts)
Report line 19 liabilities: approved claims due but not yet paid and accrued trustee fees. Do not include contested claims or estimated future liabilities. Complete capital account information if applicable to the trust structure.
Step 10: Complete Schedule A (Form 990-BL) If Taxes Are Owed and File by Deadline
If initial excise taxes under section 4951 or 4952 are owed, complete Schedule A (Form 990-BL) as required. In Section A, report each act of self-dealing by date, transaction description, parties involved, amount involved, and calculated tax. In Section B, report each taxable expenditure by date, description, amount, and computed tax. If no taxes are owed, do not file Schedule A. Obtain the signature of the authorized trustee or disqualified person and date the return. If a paid preparer prepared the return, the paid preparer must sign in the designated space and enter their preparer identifying information. Include EIN or SSN on all attached pages; all attachments must be the same size as the form and clearly reference related line numbers. Mail the completed Form 990-BL (and Schedule A if applicable) by the 15th day of the 5th month following the close of the tax year. If the due date falls on a Saturday, Sunday, or a legal holiday, the return is due the next business day. See the IRS Where to File page for Form 990-BL 2013 for the mailing address.
Lines And Sections With Documented Changes (2013)
The 2013 Form 990-BL instructions provided in the search results do not explicitly document changes from a prior year version. Comparison data between 2013 and an earlier version is not available in the provided materials. Filers should refer to the IRS Form 990-BL archive pages for historical version changes if needed.
Need Help With Your Tax Filing?
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
We offer:
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Call now before filing: (888) 260-9441
Fast transcript pull available
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
