What Form 990-BL (2013) Is For
Black Lung Benefit Trusts use Form 990-BL, created under the Black Lung Benefit Act, to report income, expenses, and any excise tax owed. These trusts, funded by coal mine operators, support coal miners totally disabled from Black Lung disease, also known as coal workers' pneumoconiosis. The Internal Revenue Service requires the form to ensure compliance with federal law, tracking revenue from the coal excise tax used to fund medical benefits, workers' compensation, and survivor benefit payments for miners and their dependents.
When You’d Use Form 990-BL (2013)
Trustees of Black Lung Benefit Trusts must file Form 990-BL annually by the fifteenth day of the fifth month after the fiscal year ends. Coal mine operators and other responsible parties also use it to report excise tax or amendments for prior filings. If a return is filed late, penalties and interest will be applied. Filing an amended return is necessary when errors are found in reporting coal excise tax, benefit payments, or trust fund debt to ensure compliance with the federal Black Lung Program.
Key Rules or Details for 2013
- Who must file: Trustees managing Black Lung Benefit Trusts and any disqualified individuals engaged in self-dealing must file with the Internal Revenue Service to report excise tax obligations and trust fund activity.
- Approved trust activities: Funds must pay Black Lung benefits, medical benefits, and workers' compensation programs for eligible miners or surviving dependents, and may not be used for unrelated purposes.
- Excise tax requirements: The coal excise tax applies to coal mined underground or surface-mined based on the coal’s selling price or weight, as outlined by excise tax rates under the law.
- Permitted investments: Trust assets may be invested in federal coal securities, bank deposits, or U.S. obligations, ensuring funds remain available for medical coverage and monthly payments.
- Public inspection: Filed forms, except for confidential sections, must be made available for public review, promoting transparency in the nation’s coal mines and labor programs.
- Recordkeeping: Trustees must retain copies, benefit payment documentation, and any evidence of health or safety act compliance for at least four years after filing.
Browse more tax form instructions and filing guides in our Forms Hub.
Step-by-Step (High Level)
Step 1: Gather financial information
Collect records showing coal mined, coal produced, coal’s sales price, trust income, and expenses, including health and medical benefits, and any repayable advances owed to the fund.
Step 2: Complete identification details
Enter the trust name, employer identification number, and fiscal year. Include the Internal Revenue Code section and specify if the trust covers coal miners who are totally disabled under Title IV, Part C.
Step 3: Report revenues and expenses
List excise tax payments, coal excise tax revenue, benefit payments, and administrative costs. Include any interest payments, unpaid interest, or outstanding repayable advances from the general fund.
Step 4: Provide balance sheet information
Show beginning and ending fund balances, coal industry investments, and any appropriations or advances. Ensure that subsurface mines and surface mine assets are accurately recorded for such employment.
Step 5: Answer compliance questions
Respond to questions about self-dealing, taxable expenditures, and related parties. Confirm that the trust fund supports a purpose like the Black Lung disability fund, and no unrelated spending exists.
Step 6: Attach required schedules
Include Schedule A if excise tax applies to self-dealing or taxable expenditures. Add documentation of coal mine employment, medical coverage payments, or rebuttable presumption claims under the Black Lung program.
Step 7: Sign and submit the form
The trustee must sign and mail the completed return to the Internal Revenue Service, ensuring timely payment of tax or excise tax due under federal coal law and related appropriation acts.
Learn more about federal tax filing through our IRS Form Help Center.
Common Mistakes and How to Avoid Them
- Missing filing requirements: Many trusts wrongly assume they are exempt. Always verify annual gross receipts to ensure Form 990-BL is filed correctly with the Internal Revenue Service.
- Reporting errors: Failing to include the coal excise tax revenue or excise tax rates can result in penalties. Double-check coal mined underground and surface-mined coal totals before submission.
- Improper investments: Using trust funds for non-approved purposes violates the rules governing Black Lung disability trusts. Keep investments limited to federal coal securities or bank deposits.
- Late or incomplete filings: Missing the deadline triggers penalties and unpaid interest. File extensions using Form 8868 before the due date to avoid fines or interest payments.
- Omitted beneficiaries: Ensure that eligible miners, surviving dependents, or eligible survivors receiving Black Lung benefits are properly documented to prevent trust fund errors.
Learn more about how to avoid business tax problems in our guide on How to File and Avoid Penalties.
What Happens After You File
The Internal Revenue Service reviews Form 990-BL for accuracy and may request supporting records from trustees or coal mine operators. If corrections are required, submit an amended form promptly to avoid additional penalties. Accepted filings contribute to the federal Black Lung program, which provides health, medical benefits, and workers' compensation support for miners and other workers affected by coal dust exposure. Trustees must maintain accurate trust fund documentation for future audits or inquiries from the labor department.
FAQs
What is the Black Lung Benefit Act, and how does it relate to Form 990-BL (2013)?
The Black Lung Benefit Act established compensation for coal miners with Black Lung disease. Form 990-BL (2013) documents excise tax collections and fund distributions that support medical benefits and benefit payments.
How does the coal excise tax help the Black Lung disability trust fund?
The coal excise tax is applied to coal mined underground and surface-mined coal. These revenues support the Black Lung Disability Trust Fund, which pays medical benefits and monthly payments to totally disabled miners.
What are the excise tax rates for coal mine operators in 2013?
Excise tax rates depended on coal’s selling price and whether it was surface mined. The Internal Revenue Service published annual rate tables for accurate reporting of coal excise tax collections from subsurface mining.
How does the Inflation Reduction Act affect the Black Lung program?
The Inflation Reduction Act extended the coal excise tax at its prior level, ensuring the trust fund for lung disability remains solvent to cover its debt and repayable advances.
What medical benefits are covered under the Black Lung benefits program?
The Black Lung Benefits Program provides medical coverage for pneumoconiosis arising from coal mine employment, including hospital care, medication, and treatment, for eligible miners and their surviving dependents.
Who manages Black Lung Benefit Trusts and ensures compliance with excise tax rules?
Trustees oversee Black Lung Benefit Trusts, report to the Internal Revenue Service, and ensure proper use of funds under the Black Lung Benefit Act and related safety act provisions.
How are benefit payments made to eligible survivors under the Black Lung benefits program?
Eligible survivors or dependents receive monthly payments from the Black Lung disability trust fund, ensuring continued financial and medical benefits after a miner’s death from Black Lung disease.
