Use Form 8933 to claim the section 45Q carbon oxide sequestration credit. Current revision Form 8933 PDF Instructions for Form 8933 (Print Version PDF) Recent developments 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 Schedule A (Form 8933), Disposal or Enhanced Oil Recovery Owner Certification 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. Schedule A (Form 8933) PDF Schedule B (Form 8933), Disposal Operator Certification 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. Schedule B (Form 8933) PDF Schedule C (Form 8933), Enhanced Oil Recovery Operator Certification 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. Schedule C (Form 8933) PDF Schedule D (Form 8933), Recapture Certification 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. Schedule D (Form 8933) PDF Schedule E (Form 8933), Election Certification 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. Schedule E (Form 8933) PDF Schedule F (Form 8933), Utilization Certification Use Schedule F (Form 8933) if you’re the owner of the utilization facility who utilized qualified carbon oxide during the year. Schedule F (Form 8933) PDF Other items you may find useful All Form 8933 revisions About Form 3800, General Business Credit Notice 2009-83, Credit for Carbon Dioxide Sequestration Under Section 45Q Other current products
