Office of Workers' Compensation Programs (OWCP)
Division of Coal Mine Workers' Compensation (DCMWC)
Federal Black Lung Benefits Are Not Taxable
The Division of Coal Mine Workers’ Compensation (DCMWC) does not issue any type of tax documentation concerning the benefits it pays. This is because, by statute, all Federal Black Lung benefits, whether Part B or Part C, are not taxable income. The Black Lung Benefits Act as amended at Part B, Section 412(c) states: “Benefits payable under this part shall be deemed not to be income for purposes of the Internal Revenue Code of 1954.” (30 U.S.C. 922(c))
However, the Black Lung Program will be happy to provide beneficiaries with verification of income for any purpose, such as loans, home heating assistance, rent subsidy, etc. To request such a letter, a beneficiary or representative payee may contact any Black Lung District Office by phone or mail. A list of District Offices may be found at http://www.dol.gov/esa/contacts/owcp/blcontac.htm.
If you have any questions, you may contact DCMWC at DCMWC-Public@dol.gov.