What are disqualified persons?

Disqualified persons refer to individuals or entities who are related to the trust by blood, marriage, or adoption. They include certain family members, such as spouses, ancestors, and lineal descendants. Trustees may also be considered disqualified persons if they have certain interests in the trust.

Who must file Schedule A (Form 990-BL)?

[{'question': 'Which organizations must file Form 990-BL and its related schedures?', 'answer': 'Any organization that:1. Receives more than $5,000 in total contributions from the public during the tax year; or2. Grosses total income for the tax year over $5,000; or3. Maintains a supporting organization (such as a religious order) under the provisions of subpart F of IRS Regulations Form 1061;4. Engages in a trade or business exempt from filing an annual return under subtitle A, subpart C, or subpart D of Subchapter A of IRS Regulations Form 942;5. Is part of a group return under section 601(b);6. Has gross income during the tax year below the threshold for filing a return under Subchapter J of IRS Regulations Form 990 or Form 966;or7. Files Form 941, Form X-113, and Schedule C (Form 885-B);8. Has an organizational treasurer or chief financial officer during the tax year; or9. Is required to file a return under section 601(g) of IRS Regulations Form 990;or10. Files Form 990-EZ, Short Form of Organization's Income Tax Return, and is subject to this filing requirement:1. The organization or its officer received a notice from the IRS under Notice CP06N or similar notice from another federal agency requiring the filing and payment of tax due for a prior tax year within 60 days from the due date of that return;2. The organization is required by law or regulation to file an annual return, even though it has no income or receipts during the tax year;or3. The organization had gross receipts in the preceding tax year over $5,000 and is eligible for filing Form 966.

What are the liability rules for self-dealer and trustee taxes?

Liability for tax as a self-dealer or trustee under sections 4951 and 4952 is joint and several. Therefore, if more than one person is liable for tax on an act of self-dealing as a self-dealer or trustee, they may prorate the tax among themselves.

What is Schedule A (Form 990-BL) used for?

Schedule A (Form 990-BL) is used to report initial taxes under section 4951 or 4952 of the Internal Revenue Code.

What is initial tax on self-dealing?

An initial tax of 10% of the amount involved is imposed for each act of self-dealing between a disqualified person and a section 501(c)(21) trust. The tax is paid by any disqualified person who participated in the act of self-dealing.

What is a section 501(c)(21) trust?

A section 501(c)(21) trust is a charitable remainder trust that meets specific requirements of the Internal Revenue Code. It allows donors to make contributions to charity and receive tax benefits in return.

What is initial tax on the trust?

An initial tax of 10% of the amount of the expenditure is imposed on each taxable expenditure from the assets of a section 501(c)(21) trust. The tax is paid by the trustee out of the assets of the trust.

What is initial tax on a trustee?

When a tax is imposed on an act of self-dealing, any trustee who knowingly participated in such an act must pay a tax of 2.5% of the amount involved unless participation in the act was not willful and was due to reasonable cause.

Obrazac 990-BL

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Obrazac 990-BL (Rev. Prosinac 2013.)

Informacije i početna prijava trošarine za fondove za beneficije crnih pluća i određene povezane osobe

This document provides instructions for completing Form 990-BL, which is an annual information return filed by black lung benefit trusts and certain related persons. The form requires information about the trust's activities, contributors, officers, directors, trustees, and compensation, as well as any acts of self-dealing and taxable expenditures under sections 4951 and 4952 of the Internal Revenue Code. The instructions also include information about corrective actions for prior errors and attachments required.

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Obrazac 990-BL Upute - Upute za obrazac 990-BL (Rev. Siječanj 2020.)

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PITANJA

What are disqualified persons?
Disqualified persons refer to individuals or entities who are related to the trust by blood, marriage, or adoption. They include certain family members, such as spouses, ancestors, and lineal descendants. Trustees may also be considered disqualified persons if they have certain interests in the trust.
Who must file Schedule A (Form 990-BL)?
[{'question': 'Which organizations must file Form 990-BL and its related schedures?', 'answer': 'Any organization that:1. Receives more than $5,000 in total contributions from the public during the tax year; or2. Grosses total income for the tax year over $5,000; or3. Maintains a supporting organization (such as a religious order) under the provisions of subpart F of IRS Regulations Form 1061;4. Engages in a trade or business exempt from filing an annual return under subtitle A, subpart C, or subpart D of Subchapter A of IRS Regulations Form 942;5. Is part of a group return under section 601(b);6. Has gross income during the tax year below the threshold for filing a return under Subchapter J of IRS Regulations Form 990 or Form 966;or7. Files Form 941, Form X-113, and Schedule C (Form 885-B);8. Has an organizational treasurer or chief financial officer during the tax year; or9. Is required to file a return under section 601(g) of IRS Regulations Form 990;or10. Files Form 990-EZ, Short Form of Organization's Income Tax Return, and is subject to this filing requirement:1. The organization or its officer received a notice from the IRS under Notice CP06N or similar notice from another federal agency requiring the filing and payment of tax due for a prior tax year within 60 days from the due date of that return;2. The organization is required by law or regulation to file an annual return, even though it has no income or receipts during the tax year;or3. The organization had gross receipts in the preceding tax year over $5,000 and is eligible for filing Form 966.
What are the liability rules for self-dealer and trustee taxes?
Liability for tax as a self-dealer or trustee under sections 4951 and 4952 is joint and several. Therefore, if more than one person is liable for tax on an act of self-dealing as a self-dealer or trustee, they may prorate the tax among themselves.
What is Schedule A (Form 990-BL) used for?
Schedule A (Form 990-BL) is used to report initial taxes under section 4951 or 4952 of the Internal Revenue Code.
What is initial tax on self-dealing?
An initial tax of 10% of the amount involved is imposed for each act of self-dealing between a disqualified person and a section 501(c)(21) trust. The tax is paid by any disqualified person who participated in the act of self-dealing.
What is a section 501(c)(21) trust?
A section 501(c)(21) trust is a charitable remainder trust that meets specific requirements of the Internal Revenue Code. It allows donors to make contributions to charity and receive tax benefits in return.
What is initial tax on the trust?
An initial tax of 10% of the amount of the expenditure is imposed on each taxable expenditure from the assets of a section 501(c)(21) trust. The tax is paid by the trustee out of the assets of the trust.
What is initial tax on a trustee?
When a tax is imposed on an act of self-dealing, any trustee who knowingly participated in such an act must pay a tax of 2.5% of the amount involved unless participation in the act was not willful and was due to reasonable cause.

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Obrazac 990-BL je jedan od poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija o prihodima pojedinca ili tvrtke, odbicima i poreznim obvezama relevantnim poreznim vlastima. Ovi su obrasci nužni za usklađivanje s poreznim zakonima i ispunjavanje poreznih obveza. Porezni obrasci razlikuju se ovisno o zemlji i posebnim poreznim zahtjevima. Evo nekih uobičajenih vrsta poreznih obrazaca:

Individualni porezni obrasci: Ove obrasce koriste pojedinačni porezni obveznici za prijavu osobnog dohotka i traženje odbitaka, kredita i izuzeća. Primjeri uključuju obrazac 1040 u Sjedinjenim Američkim Državama ili obrazac povrata poreza za samoprocjenu u Ujedinjenom Kraljevstvu.

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Obrasci za porez na plaće: Ove obrasce koriste poslodavci za prijavu plaća, nadnica i poreza zadržanih na plaćama svojih zaposlenika. Primjeri uključuju obrazac W-2 u Sjedinjenim Državama ili obrazac P60 u Ujedinjenom Kraljevstvu.

Obrasci za porez na promet: tvrtke koriste obrasce za porez na promet za prijavu i uplatu poreza na promet prikupljenog na oporezivu robu ili usluge. Posebni obrasci poreza na promet razlikuju se ovisno o jurisdikciji.

Obrasci za porez na dodanu vrijednost (PDV): PDV obrasci koriste se u zemljama koje nameću porez na dodanu vrijednost za prijavu i uplatu PDV-a prikupljenog od prodaje i traženje PDV kredita za kupnje. Primjeri uključuju obrasce za povrat PDV-a koji se koriste u mnogim zemljama.

Procijenjeni porezni obrasci: Procijenjeni porezni obrasci koriste se za prijavu i plaćanje procijenjenih poreza na prihod koji ne podliježe zadržavanju, kao što je prihod od samozapošljavanja ili prihod od ulaganja.

Ovo je samo nekoliko primjera od brojnih poreznih oblika koji mogu postojati. Konkretni potrebni obrasci ovise o poreznim zakonima i propisima u vašoj zemlji ili jurisdikciji. Važno je konzultirati se sa smjernicama porezne uprave ili potražiti stručni savjet kako biste utvrdili koji su obrasci primjenjivi u vašoj situaciji.

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