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 Filers 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.