Use Form 8933 to claim the section 45Q carbon oxide sequestration credit.
Current revision
Recent developments
Revocation of section 6417 election -- 09-APRIL-2025
Construction and installation starting date for section 45Q facilities and certain property (Rev. December 2022) -- 15 -SEP-2023
Instructions for Filing Form 8933 for Certain obÌåÓýrs with 2023 Short Tax Years -- 14-APR-2023
Schedules
Use Schedule A (Form 8933) if you¡¯re the owner (or one of the owners) of the geological disposal site or the EOR project at which captured qualified carbon oxide was injected during the year.
Use Schedule B (Form 8933) if you¡¯re the operator (or designated operator) of a geological disposal site at which captured qualified carbon oxide was injected during the year.
Use Schedule C (Form 8933) if you¡¯re the operator (or designated operator) of an enhanced oil or gas recovery project (EOR project) at which captured qualified carbon oxide was injected during the year.
Use Schedule D (Form 8933) if you¡¯re the operator or owner of the geological disposal site or EOR project to report a recapture event.
Use Schedule E (Form 8933) if (1) you¡¯re the owner of the capture facility that supplied qualified carbon oxide to another person that was properly disposed of in geological storage, used in an EOR project, or utilized in a manner consistent with section 45Q(f), and (2) you elect under section 45Q(f)(3)(B) to allow the credit to that person.
Use Schedule F (Form 8933) if you¡¯re the owner of the utilization facility who utilized qualified carbon oxide during the year.