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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8933  
Carbon Oxide Sequestration Credit  
(Rev. December 2023)  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
Extended the deadline to begin construction of facility  
from 2026 to 2033.  
Changed the base rate for section 45Q(b)(1)(A)(i)(I)  
Future Developments  
and (ll) rates to $17 and $12 ($85 and $60 if section  
45Q(h)(2) requirements are met), respectively, for tax  
years beginning after 2022.  
For the latest information about developments related to  
Form 8933 and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
Changed the base rate for section 45Q(b)(1)(B)(i) and  
(ii) rates to $36 and $26 ($180 and $130 if section 45Q(h)  
(2) requirements are met), respectively, for direct air  
capture (DAC) facilities, for tax years beginning after 2022.  
What’s New  
Reduced annual thresholds of captured carbon oxide  
Credit rates and applicable dollar amounts. The  
credit rates for Part III, lines 1 through 6, are adjusted for  
inflation and increased, per Notice 2023-46. The  
applicable dollar amounts for Part III, lines 7 through 9, are  
established by linear interpolation between statutory dollar  
amounts and increased, per Notice 2018-93. The new  
applicable dollar amounts for Part III, lines 10 through 15,  
are established by the Inflation Reduction Act of 2022  
for a qualified electric generating facility, a qualified DAC  
facility, and any other facility. See Facility.  
Changed the credit reduction percentage to 15%. See  
Added definitions for new terms, including Applicable  
Allows the section 45Q(f)(9) election for carbon oxide  
captured and disposed of after 2021 for a facility located  
in a federally declared disaster area. See Section 45Q(f)  
Tax-exempt and governmental entities. For tax years  
beginning after 2022, applicable entities (such as certain  
tax-exempt and governmental entities) can elect to treat  
the carbon oxide sequestration credit (the credit) for new  
carbon capture equipment (equipment) as a payment of  
income tax. See Applicable entities, later.  
Electing taxpayers. For tax years beginning after 2022,  
taxpayers, partnerships, and S corporations, electing to be  
treated as applicable entities, can elect to treat the credit  
for facility or equipment placed in service after 2022 as a  
payment of income tax. See Taxpayers electing to be  
Credit transfers. For tax years beginning after 2022,  
eligible taxpayers, partnerships, and S corporations that  
don’t elect payment can elect to transfer all or part of the  
credit for new or existing equipment installed at a qualified  
facility (facility) otherwise allowed as a general business  
credit to an unrelated third-party buyer in exchange for  
cash. Eligible taxpayers don't include applicable entities  
and electing taxpayers discussed above. See Credit  
transfers, later.  
Pre-filing registration. The IRS has established a  
pre-filing registration process to elect payment or transfer  
Made prevailing wage and apprenticeship  
requirements. See Notice 2022-61, 2022-52 I.R.B. 561,  
determine your qualification for the increased credit  
amounts by meeting certain requirements.  
General Instructions  
Purpose of Form  
Use Form 8933 to claim the section 45Q carbon oxide  
sequestration credit. See Definitions, later.  
For purposes of this form, a partner in a partnership  
that has made a valid section 761(a) election will be  
considered the taxpayer. Partnerships with valid section  
761(a) elections aren’t required to complete or file this  
form. Instead, the partner is required to complete and file  
this form in a manner commensurate with its undivided  
ownership interest in the facility. Also, see Rev. Proc.  
2020-12, 2020-11, I.R.B. 511, for allocation safe harbor.  
However, if you elect to use the January 2021 Treasury  
Decision 9944 (TD), the section 761(a) election applies  
only in the case of qualified carbon oxide captured using  
equipment that's originally placed in service at a facility  
before February 9, 2018. For qualified carbon oxide  
captured using equipment that's originally placed in  
service at a facility on or after February 9, 2018, for each  
single process train of equipment (as described in  
Regulations section 1.45Q-2(c)(3)), only one taxpayer will  
be considered the person to whom the credit is  
Facility information. Form 8933 and its instructions  
separate information and computation of the credit for  
each facility or equipment installed in a facility. See Part II.  
Reminders  
A summary of major changes to section 45Q is as  
follows.  
attributable and only that person may claim the credit. See  
Regulations section 1.45Q-1(h)(1).  
Jan 25, 2024  
Cat. No. 74390F  
Taxpayers other than partnerships or S corporations  
whose only source of this credit is from those  
Line 2b: $13.47 per metric ton.  
Line 3b: $13.47 per metric ton.  
Line 4b: $26.94 per metric ton.  
Line 5b: $13.47 per metric ton.  
Line 6b: $13.47 per metric ton.  
pass-through entities (other than a partnership with a valid  
761(a) election) aren’t required to complete or file this  
form. Instead, report this credit directly on line 1x in Part III  
of Form 3800, General Business Credit.  
See Notice 2023-46, 2023-26 I.R.B. 1086, available at  
How To Figure the Credit  
For any tax year beginning in a calendar year after 2016  
and before 2027, the section 45Q(b)(1)(A) (as in effect  
before August 16, 2022) applicable dollar amounts for Part  
III, lines 7b, 8b, and 9b, are established by linear  
interpolation between $22.66 and $50, and $12.83 and  
$35, respectively. The applicable dollar amounts are as  
follows.  
Subject to the section 45Q(f)(3)(B) election (discussed  
later), section 45Q(a)(1) allows a credit of $20 per metric  
ton of qualified carbon oxide captured by you using  
equipment that’s (1) originally placed in service at a facility  
before February 9, 2018, (2) disposed of by you in secure  
geological storage, and (3) not used by you as a tertiary  
injectant in an enhanced oil recovery (EOR) or natural gas  
recovery project or utilized by you in a manner described  
in section 45Q(f)(5).  
Line 7b: $40.89 per metric ton.  
Line 8b: $27.61 per metric ton.  
Line 9b: $27.61 per metric ton.  
Section 45Q(a)(2) allows a credit of $10 per metric ton  
of qualified carbon oxide (1) captured by you using  
equipment that’s originally placed in service at a facility  
before February 9, 2018; and (2) either (a) used by you as  
a tertiary injectant in an EOR or natural gas recovery  
project and disposed of by you in secure geological  
storage, or (b) utilized by you in a manner described in  
section 45Q(f)(5).  
Section 45Q(a)(3) allows a credit of the applicable  
dollar amount (as determined under section 45Q(b)(1))  
per metric ton of qualified carbon oxide (1) captured by  
you using equipment that’s originally placed in service at a  
facility on or after February 9, 2018, during the 12-year  
period beginning on the date the equipment was originally  
placed in service, (2) disposed of by you in secure  
geological storage, and (3) neither used as a tertiary  
injectant in an EOR or natural gas recovery project nor  
utilized in a manner described in section 45Q(f)(5).  
See Notice 2018-93, 2018-51 I.R.B. 1041, available at  
For any tax year after 2022, the section 45Q(b)(1)(A)  
applicable dollar amounts are as follows.  
Line 10b: $17 per metric ton.  
Line 11b: $12 per metric ton.  
Line 12b: $12 per metric ton.  
For any tax year after 2022, the section 45Q(b)(1)(B)  
applicable dollar amounts for DAC facilities are as follows.  
Line 13b: $36 per metric ton.  
Line 14b: $26 per metric ton.  
Line 15b: $26 per metric ton.  
Facilities or any equipment installed at a facility and  
placed in service after 2022 that satisfy certain  
requirements may claim an increased credit amount. See  
the specific instructions for lines 4–6 and lines 10–15,  
later.  
Section 45Q(a)(4) allows a credit of the applicable  
dollar amount (as determined under section 45Q(b)(1))  
per metric ton of qualified carbon oxide (1) captured by  
you using equipment that’s originally placed in service at a  
facility on or after February 9, 2018, during the 12-year  
period beginning on the date the equipment was originally  
placed in service; and (2) either (a) used by you as a  
tertiary injectant in an EOR or natural gas recovery project  
and disposed of by you in secure geological storage, or  
(b) utilized in a manner described in section 45Q(f)(5).  
For purposes of determining the credit, you may elect  
under section 45Q(b)(3) to have the dollar amounts  
applicable under section 45Q(a)(1) or (2) apply in lieu of  
the dollar amounts applicable under section 45Q(a)(3) or  
(4) for each metric ton of qualified carbon oxide that’s  
captured by you using equipment that’s originally placed  
in service at a facility on or after February 9, 2018.  
Amount captured by additional carbon capture  
equipment on existing facility. For a qualified facility  
placed in service before February 9, 2018, for which  
additional carbon capture equipment is placed in service  
on or after February 9, 2018, the amount of qualified  
carbon oxide that’s captured by you is the following.  
For purposes of lines 1 through 6, equal to the lesser of  
(a) the total amount of qualified carbon oxide captured at  
such facility for the tax year, or (b) the total amount of the  
carbon dioxide capture capacity of the carbon capture  
equipment in service at such facility on the day before  
February 9, 2018.  
For purposes of lines 7 through 15, an amount (not less  
than zero) equal to the excess of (a) the total amount of  
qualified carbon oxide captured at such facility for the tax  
year, over (b) the total amount of the carbon dioxide  
capture capacity of the carbon capture equipment in  
service at such facility on the day before February 9, 2018.  
For the purpose of calculating the credit, a metric ton of  
carbon oxide includes only the contained weight of the  
carbon oxide. The weight of any other substances, such  
as water or impurities, isn’t included in the calculation.  
Applicable entities. For tax years beginning after 2022,  
applicable entities as defined under section 6417(d)(1)(A)  
that generally don't benefit from income tax credits can  
elect to treat the credit for a facility or equipment installed  
in a facility and placed in service after 2022 as a payment  
of income tax. Resulting overpayments may result in  
refunds.  
2023 inflation adjusted credit rates and applicable  
dollar amounts. The credit rates for Part III, lines 1b, 2b,  
3b, 4b, 5b, and 6b are increased by the adjustment for  
inflation. The rates are as follows.  
Line 1b: $26.94 per metric ton.  
2
Instructions for Form 8933 (Rev. 12-2023)  
   
Applicable entities making the elective payment  
election for the credit must file the following.  
transfer of credits. See Pub. 5884, Inflation Reduction Act  
(IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing  
Registration Tool. Also see Registering for and Making  
Elective Payment and Transfer Elections in the  
Instructions for Form 3800.  
Form 8933, with all required statements.  
Form 3800, General Business Credit.  
Form 990-T, Exempt Organization Business Income Tax  
Return, or other applicable income tax return.  
Definitions  
For a discussion of who is considered an applicable  
entity, see Applicable entity making an elective payment  
election on IRA 2022 credits in the Instructions for Form  
3800. For more information on elective payment elections  
under section 6417, see Elective Payment of Certain  
Business Credits Under Section 6417 or Section 48D in  
the Instructions for Form 3800.  
Qualified carbon oxide. This is (a) any carbon dioxide  
captured from an industrial source by equipment originally  
placed in service before February 9, 2018, which would  
otherwise be released into the atmosphere as industrial  
emission of greenhouse gas or lead to such release, and  
is measured at the source of capture and verified at the  
point of disposal, injection, or utilization; (b) any carbon  
dioxide or other carbon oxide that’s captured from an  
industrial source by equipment originally placed in service  
on or after February 9, 2018, which would otherwise be  
released into the atmosphere as industrial emission of  
greenhouse gas or lead to such release, and is measured  
at the source of capture and verified at the point of  
disposal, injection, or utilization; or (c) in the case of a  
DAC facility, any carbon dioxide that’s captured directly  
from the ambient air, and is measured at the source of  
capture and verified at the point of disposal, injection, or  
utilization.  
If you’re an applicable entity, your election to treat the  
credit as a payment generally applies to 2023 and any  
subsequent year during the 12-year period described in  
section 45Q(3)(A) or (4)(A) for such equipment. You must  
obtain an IRS-issued registration number for the  
equipment in 2023 and each of the succeeding years.  
Taxpayers electing to be treated as applicable enti-  
ties. If you aren’t an applicable entity, you can also elect  
to treat the credit as a payment of taxes on your return.  
Section 6417(d)(1)(C) allows an electing taxpayer,  
including partnership and S corporation under section  
6417(c), to treat the credit for a facility or equipment  
installed in a facility and placed in service after 2022 as a  
payment or deemed payment of taxes.  
For a discussion of who is considered an electing  
taxpayer, see the Instructions for Form 3800. For more  
information on elective payment elections under section  
6417, see Elective Payment of Certain Business Credits  
Under Section 6417 or Section 48D in the Instructions for  
Form 3800.  
Qualified carbon oxide includes the initial deposit of  
captured carbon oxide used as a tertiary injectant. It  
doesn’t include carbon oxide that’s recaptured, recycled,  
and re-injected as part of the EOR and natural gas  
recovery process.  
Carbon capture equipment. This includes all  
components of property that are used to capture or  
process carbon oxide until the carbon oxide is transported  
for disposal, injection, or utilization. Carbon capture  
equipment is equipment used for the purpose of (1)  
separating, purifying, drying, and/or capturing carbon  
oxide that would otherwise be released into the  
If you make a section 6417(d)(1)(C) election, the  
election generally applies to 2023 and the 4 succeeding  
years (unless you revoke your election).  
If you’re a partnership or an S corporation that  
atmosphere from an industrial facility; (2) removing carbon  
oxide from the atmosphere via DAC; or (3) compressing or  
otherwise increasing the pressure of carbon oxide.  
elected to treat the credit for a new facility or  
!
CAUTION  
equipment as a payment of taxes, you must report  
the total credit amount on Form 3800. See the specific  
All components that make up an independently  
instructions for line 21 of Part III.  
functioning process train capable of capturing,  
processing, and preparing carbon oxide for transport will  
be treated as a single unit of equipment (single process  
train). See Rev. Rul. 2021-13, 2021-30 I.R.B. 152,  
Credit transfers. For tax years beginning after 2022,  
under section 6418, eligible taxpayers, partnerships, and  
S corporations can elect to transfer all or part of the credit  
for a new or existing facility or equipment to an unrelated  
third-party buyer in exchange for cash. For more  
information on credit transfers, see Transfer of Eligible  
Credits Under Section 6418 in the Instructions for Form  
3800.  
Applicable electric generating unit. An applicable  
electric generating unit is the principal electric generating  
unit for which the equipment is originally planned and  
designed.  
Baseline carbon oxide production. A baseline carbon  
If you’re a partnership or S corporation electing to  
oxide production means either of the following.  
transfer the credit (or portion thereof), you must  
!
In the case of an applicable electric generating unit that  
CAUTION  
report the total credit amount on Form 3800. See  
was originally placed in service more than 1 year prior to  
the date on which construction of the equipment begins,  
the average annual carbon oxide production, by mass,  
from such unit during (i) in the case of an applicable  
electric generating unit that was originally placed in  
service more than 1 year prior to the date on which  
construction of the equipment begins and on or after the  
date that’s 3 years prior to the date on which construction  
specific instructions for line 21 of Part III.  
Pre-filing registration requirement for payments or  
transfers. Before you file your tax return, if you intend to  
make an elective payment election or transfer election on  
Form 3800 for the credit figured in Part III, you must  
complete a pre-filing registration for each facility. To  
Instructions for Form 8933 (Rev. 12-2023)  
3
             
of such equipment begins, the period beginning on the  
date such unit was placed in service and ending on the  
date on which construction of such equipment began; and  
(ii) in the case of an applicable electric generating unit that  
was originally placed in service more than 3 years prior to  
the date on which construction of the equipment begins,  
the 3 years with the highest annual carbon oxide  
1. In the case of a DAC facility, captures not less than  
1,000 metric tons of qualified carbon oxide during the tax  
year;  
2. In the case of an electricity generating facility that (i)  
captures not less than 18,750 metric tons of qualified  
carbon oxide during the tax year; and (ii) for any carbon  
capture equipment for the applicable electric generating  
unit at such facility, has a capture design capacity of not  
less than 75% of the baseline carbon oxide production of  
such unit; or  
production during the 12-year period preceding the date  
on which construction of such equipment began.  
In the case of an applicable electric generating unit that  
(i) as of the date on which construction of the equipment  
begins, is not yet placed in service; or (ii) was placed in  
service during the 1-year period prior to the date on which  
construction of the equipment begins, the designed  
annual carbon oxide production, by mass, as determined  
based on an assumed capacity factor of 60%.  
3. In the case of any other facility, captures not less  
than 12,500 metric tons of qualified carbon oxide during  
the tax year.  
Qualified EOR or natural gas recovery project. An  
EOR or natural gas recovery project means any project  
located in the United States involving the application of  
one or more tertiary recovery methods defined in section  
193(b)(3) that can reasonably be expected to result in  
more than an insignificant increase in the amount of crude  
oil or natural gas that will ultimately be recovered and for  
which the first injection of liquids, gases, or other matter  
begins after 1990.  
Natural gas. Natural gas means any product (other than  
crude oil) of an oil or gas well if a deduction for depletion is  
allowable under section 611 for such product.  
Tertiary injectant. An injectant (other than a  
hydrocarbon injectant that’s recoverable) that’s used as  
part of a tertiary recovery method. For more details, see  
section 193(b).  
Capacity factor. Capacity factor means the ratio  
(expressed as a percentage) of the actual electric output  
from the applicable electric generating unit to the potential  
electric output from such unit.  
Industrial facility. An industrial facility is a facility that  
produces a carbon oxide stream from a fuel combustion  
source or fuel cell, a manufacturing process, or a fugitive  
carbon oxide emission source that, absent capture and  
disposal, would otherwise be released into the  
atmosphere as industrial emission of greenhouse gas or  
lead to such release. An industrial facility doesn’t include a  
facility that produces carbon dioxide from carbon dioxide  
production wells at natural carbon dioxide-bearing  
formations or a naturally occurring subsurface spring.  
Depending on your election to use the June 2020 Notice  
of Proposed Rulemaking (NPRM) or the TD, see section  
3.02(b) of Notice 2009-83 or Proposed Regulations  
section 1.45Q-2(d)(1) or Regulations section 1.45Q-2(d)  
(1) and (d)(2). An Industrial Source is an emission of  
carbon oxide from an industrial facility. A Manufacturing  
Process is a process involving the manufacture of  
products, other than carbon oxide, that are intended to be  
sold at a profit, or are used for a commercial purpose. All  
facts and circumstances for the process and products are  
to be taken into account.  
Electricity generating facility. An electricity generating  
facility is a facility described in section 45Q(d)(2)(A) or (B)  
and is subject to depreciation under MACRS asset class  
49.11 (Electric Utility Hydraulic Production Plant), 49.12  
(Electric Utility Nuclear Production Plant), 49.13 (Electric  
Utility Steam Production Plant), or 49.15 (Electric Utility  
Combustion Turbine Production Plant).  
Direct air capture (DAC) facility. A DAC facility means  
any facility that uses carbon capture equipment to capture  
carbon oxide directly from the ambient air. It doesn’t  
include any facility that captures carbon dioxide (1) that’s  
deliberately released from naturally occurring subsurface  
springs, or (2) using natural photosynthesis.  
Facility. Any industrial facility or DAC facility (a) the  
construction of which begins before January 1, 2033, and  
the construction of carbon capture equipment begins  
before that date, or the original planning and design for the  
facility includes installation of carbon capture equipment;  
and (b) which captures:  
Secure geological storage. Secure geological storage  
includes, but isn’t limited to, storage at deep saline  
formations, oil and gas reservoirs, and unminable coal  
seams.  
If you’re claiming a credit for a facility placed in service  
before February 9, 2018, the following applies.  
Secure geological storage requires approval by the U.S.  
Environmental Protection Agency (EPA) of a Monitoring,  
Reporting, and Verification Plan (MRV Plan) submitted by  
the operator of the storage facility or tertiary injection  
project.  
The annual amount of carbon oxide claimed for the  
credit must be consistent with amounts reported to the  
EPA under its Greenhouse Gas Reporting Program,  
subpart RR.  
See Sections 6 through 8 of Notice 2009-83, 2009-44  
I.R.B. 588, available at IRS.gov/irb/  
2009-44_IRB#NOT-2009-83 for reporting and  
recordkeeping requirements associated with the limitation  
on credits available under former section 45Q(a) (as in  
effect before February 9, 2018) and sections 45Q(a)(1)  
and (2). Sections 1 through 5 of Notice 2009-83 were  
obsoleted by REG-112339-19, 85 F.R. 34050-34075. After  
the end of the calendar year in which the Secretary, in  
consultation with the Administrator of the EPA, certifies  
that a total of 75,000,000 metric tons of qualified carbon  
oxide have been taken into account under former section  
45Q(a) (as in effect before February 9, 2018) and sections  
45Q(a)(1) and (2), the remaining sections of Notice  
2009-83 will be obsoleted. Also see Notice 2022-38,  
4
Instructions for Form 8933 (Rev. 12-2023)  
     
2022-39 I.R.B. 239, available at IRS.gov/irb/  
Section 45Q(f)(6) Election  
For purposes of section 45Q, for any tax year in which  
such facility is an applicable facility (a facility placed in  
service before February 9, 2018, and for which no  
taxpayer claimed a section 45Q credit for any tax year  
ending before February 9, 2018) that captures not less  
than 500,000 metric tons of qualified carbon oxide during  
the tax year, you can elect to have the facility, and any  
equipment placed in service at the facility, treated as  
placed in service on February 9, 2018.  
If you’re claiming a credit for a facility that was placed in  
service in tax years beginning on or after February 9,  
2018, qualified carbon oxide is considered disposed of by  
you in secure geological storage such that the qualified  
carbon oxide doesn’t escape into the atmosphere if the  
qualified carbon oxide is:  
Stored, and not used as a tertiary injectant in an EOR or  
natural gas recovery project, in compliance with  
applicable requirements under 40 CFR Part 98 subpart  
RR;  
You can make a section 45Q(f)(6) election by filing a  
statement of election with your income tax return for each  
tax year in which the credit arises. In addition to any  
information required on Form 8933, your statement of  
election must show your name, address, taxpayer  
identification number, location, and the identification  
number(s) assigned to the facility by the EPA's electronic  
Greenhouse Gas Reporting Tool (e-GGRT ID number(s))  
(if available).  
Used as a tertiary injectant in an EOR or natural gas  
recovery project and stored in compliance with applicable  
requirements under 40 CFR Part 98 subpart RR, or the  
International Organization for Standardization (ISO)  
standards endorsed by the American National Standards  
Institute (ANSI) under CSA/ANSI ISO 27916:19, Carbon  
dioxide capture, transportation and geological  
storage—Carbon dioxide storage using enhanced oil  
recovery (CO2-EOR); and  
Note. EPA e-GGRT ID number(s) are identification  
number(s) assigned to the facility by the EPA's electronic  
Greenhouse Gas Reporting Tool.  
Injected into a well that complies with applicable  
Underground Injection Control regulations onshore or  
offshore under submerged lands within the territorial  
jurisdiction of the United States.  
Section 45Q(f)(3)(B) Election  
Utilization of qualified carbon oxide. Utilization of  
qualified carbon oxide means (1) the fixation of such  
qualified carbon oxide through photosynthesis or  
chemosynthesis, such as through the growing of algae or  
bacteria; (2) the chemical conversion of such qualified  
carbon oxide to a material or chemical compound in which  
such qualified carbon oxide is securely stored; or (3) the  
use of such qualified carbon oxide for any other purpose  
for which a commercial market exists (with the exception  
of use as a tertiary injectant in an EOR or natural gas  
recovery project), as determined by the Secretary of the  
Treasury or her delegate.  
United States and U.S. territories. This includes the  
seabed and subsoil of those submarine areas that are  
adjacent to the territorial waters of the United States (or a  
U.S. territory) and over which the United States has  
exclusive rights, in accordance with international law, for  
the exploration and exploitation of natural resources.  
In the case of qualified carbon oxide captured using  
equipment that’s originally placed in service at a facility  
before February 9, 2018, if you’re the person that captures  
and physically or contractually ensures the disposal,  
injection, or utilization of the qualified carbon oxide, the  
credit is attributable to you. You may claim the credit, or  
you may elect to allow the credit to the person that  
disposes of, injects, or utilizes the qualified carbon oxide.  
If you make this election, the amount you elect to allow  
won’t be allowed to you. You can also elect to allow only  
part of the credit to the person that disposes of, injects, or  
utilizes the qualified carbon oxide in a tax year, and to  
claim the remainder yourself.  
In the case of qualified carbon oxide captured using  
equipment that’s originally placed in service at a facility on  
or after February 9, 2018, if you’re the person that owns  
the equipment and physically or contractually ensures the  
capture and disposal, utilization, or use as a tertiary  
injectant of such carbon oxide, you may check the box to  
elect to allow the credit to another person that disposes of,  
injects, or utilizes the qualified carbon oxide. If you make  
this election, the amount you elect to allow won’t be  
allowed to you. You can also elect to allow only part of the  
credit to the person that disposes of, injects, or utilizes the  
qualified carbon oxide in a tax year, and to the claim the  
remainder yourself.  
Who Can Claim the Credit  
The credit is attributable to you in the case of qualified  
carbon oxide captured using equipment that’s originally  
placed in service at a facility on or after February 9, 2018,  
if you’re the person that owns the equipment and  
physically or contractually ensures the disposal, utilization,  
or use as a tertiary injectant of this qualified carbon oxide.  
A new section 45Q(f)(3)(B) election must be made  
annually. You make a section 45Q(f)(3)(B) election by  
filing a statement of election (see Model Certificate  
ELECT, later, and the information below) with the Form  
8933 no later than the time prescribed by law (including  
extensions) for filing your federal income tax return or  
Form 1065, U.S. Return of Partnership Income, for the  
year in which the credit arises. You must make a separate  
election for each facility.  
Elections  
Section 45Q(b)(3) Election  
You can elect to have the credit rates applicable to Part III,  
lines 1b, 2b, 3b, 4b, 5b, and 6b apply instead of the  
applicable dollar amounts applicable to Part III, lines 7b,  
8b, 9b, 10b, 11b, 12b, 13b, 14b, and 15b for each metric  
ton of qualified carbon oxide that’s captured by you using  
equipment that’s originally placed in service at a facility on  
or after February 9, 2018.  
Instructions for Form 8933 (Rev. 12-2023)  
5
   
The election may not be filed with an amended  
federal income tax return, an amended Form  
1065, or an Administrative Adjustment Request  
The dollar amount of credits that each electing taxpayer  
is allowing the credit claimant to claim and the  
corresponding metric tons of carbon oxide; and  
!
CAUTION  
(AAR), as applicable, after the prescribed date (including  
extensions) for filing the original federal income tax return  
or Form 1065 for the year, with the exception of amended  
federal income tax returns, amended Forms 1065, or  
AARs, as applicable, for any tax year ending after  
February 9, 2018, and beginning on or before January 13,  
2021. The amended federal income tax return or the  
amended Form 1065 must be filed, in no event, later than  
the applicable period of limitations on assessment for the  
tax year for which the amended federal income tax return  
or Form 1065 is being filed.  
A copy of the electing taxpayer’s Form 8933.  
Section 45Q(f)(9) Election  
For purposes of section 45Q(a)(3) and (4), a person  
described in section 45Q(f)(3)(A)(ii) may elect, at such  
time and in such manner as the Secretary may prescribe,  
to have the 12-year period begin on the first day of the first  
tax year in which a credit under this section is claimed for  
equipment that’s originally placed in service at a facility on  
or after February 9, 2018, if:  
No one claimed a credit under this section for such  
equipment for any prior tax year;  
Information required to be provided by electing tax-  
payer.  
The facility at which such equipment is placed in  
service is located in an area affected by a federally  
declared disaster (as defined by section 165(i)(5)(A)) after  
the equipment is originally placed in service; and  
Election statement of the electing taxpayer on Form  
8933 must indicate that an election is being made under  
section 45Q(f)(3)(B);  
Such federally declared disaster results in a cessation  
The electing taxpayer must provide each credit claimant  
of the operation of the facility or the equipment after such  
equipment is originally placed in service.  
with a copy of the electing taxpayer’s Form 8933; and  
The electing taxpayer must, in addition to any  
Application of Section 45Q for Certain  
Carbon Capture Equipment  
information required on Form 8933, set forth the following  
information.  
1. The electing taxpayer’s name, address, taxpayer  
identification number, location, and e-GGRT ID number(s)  
(if available) of each facility where carbon oxide was  
captured;  
In the case of any equipment placed in service before  
February 9, 2018, the credit will apply to qualified carbon  
oxide captured using such equipment before the end of  
the calendar year in which the Secretary, in consultation  
with the Administrator of the EPA, certifies that, during the  
period beginning after October 3, 2008, a total of  
75,000,000 metric tons of qualified carbon oxide have  
been taken into account in accordance with section  
45Q(a), as in effect on the day before February 9, 2018,  
and section 45Q(a)(1) and (2).  
2. The full amount of credit attributable to the taxpayer  
prior to the election;  
3. The name, address, and taxpayer identification  
number of each credit claimant, and the location and EPA  
e-GGRT ID number(s) (if available) of each secure  
geological storage facility where the qualified carbon  
oxide is disposed of or injected;  
4. The dollar amount of credits the taxpayer is allowing  
each credit claimant to claim and the corresponding  
metric tons of qualified carbon oxide; and  
Effective August 16, 2022, in the case of any  
equipment placed in service before February 9, 2018, the  
credit will apply to qualified carbon oxide captured using  
such equipment before the earlier of January 1, 2023, and  
the end of the calendar year in which the Secretary, in  
consultation with the Administrator of the EPA, certifies  
that during the period beginning after October 3, 2008, a  
total of 75,000,000 metric tons of qualified carbon oxide  
have been taken into account in accordance with section  
45Q(a), as in effect on the day before February 9, 2018,  
and section 45Q(a)(1) and (2). See section 45Q(g) as  
amended by IRA22 and Notice 2022-38.  
5. The dollar amount of credits retained by the electing  
taxpayer and the corresponding metric tons of qualified  
carbon oxide.  
Information required to be provided by credit claim-  
ant. The credit claimant must include the following  
information on Form 8933 with its timely filed federal  
income tax return or Form 1065 (including extensions).  
The name, address, and taxpayer identification number  
of the credit claimant;  
When Construction Begins  
The name, address, and taxpayer identification number  
Two methods can be used to establish that construction of  
a facility or equipment has begun.  
of each taxpayer making an election under section 45Q(f)  
(3)(B) to allow the credit to the credit claimant;  
1. Physical Work Test is satisfied when physical work  
of a significant nature begins and other requirements  
provided in Section 5 of Notice 2020-12, 2020-11 I.R.B.  
are met.  
2. Five Percent Safe Harbor is satisfied when you  
pay or incur (within the meaning of Regulations section  
1.461-1(a)(1) and (2)) 5% or more of the total cost of a  
facility or equipment and meets other requirements  
provided in Notice 2020-12, Section 6.  
The location and EPA e-GGRT ID number(s) (if  
available) of each facility where carbon oxide was  
captured;  
The location and EPA e-GGRT ID number(s) (if  
available) of each secure geological storage facility where  
the qualified carbon oxide is disposed of or injected;  
The full dollar amount of credits attributable to each  
electing taxpayer prior to the election and the  
corresponding metric tons of carbon oxide;  
6
Instructions for Form 8933 (Rev. 12-2023)  
   
Although both methods can be used, only one method  
is needed to establish that construction of a facility or  
equipment has begun. If you began construction on a  
facility or equipment by satisfying either the Physical Work  
Test or the Five Percent Safe Harbor, or both, before the  
effective date of Notice 2020-12 (March 9, 2020), you may  
use March 9, 2020, as the date that construction began on  
such facility or equipment. Additionally, if you began  
construction on a facility or equipment before March 9,  
2020, under both the Physical Work Test and the Five  
Percent Safe Harbor, you may choose either method (but  
not both) for the purpose of applying the beginning of  
construction rules. If you began construction on a facility  
or equipment on or after March 9, 2020, construction will  
be deemed to have begun on the date you first satisfy  
either the Physical Work Test or the Five Percent Safe  
Harbor. If you fail to satisfy the Five Percent Safe Harbor in  
one year due to cost overruns (as defined in Section 6.03  
of Notice 2020-12), you won’t be prevented from using the  
Physical Work Test in a later year to establish beginning of  
construction, provided that occurs before January 1, 2033.  
The number of workers who received correction  
payments.  
The wages paid and hours worked by qualified  
apprentices for each of the laborer or mechanic  
classifications engaged in the construction (alteration or  
repairs) of the facility or equipment.  
The total labor hours for the construction (alteration or  
repairs) of the facility or equipment installed at a facility by  
any laborer or mechanic employed by the taxpayer or any  
contractor or subcontractor.  
4. A declaration, applicable to the statement and any  
accompanying documents, signed by you, or signed by a  
person currently authorized to bind you in such matters, in  
the following form: “Under penalties of perjury, I declare  
that I have examined this statement, including  
accompanying documents, and to the best of my  
knowledge and belief, the facts presented in support of  
this statement are true, correct, and complete.”  
Applicable wage determinations mean the wage  
listed for a particular classification of laborer or mechanic  
on the applicable wage determination for the type of  
construction and the geographic area or other applicable  
wage as determined by the Secretary of Labor. See  
Notice 2022-61 for more information.  
Increased Credit Amount for Facilities  
and Equipment  
Notice 2022-61 explains how claimants, including  
taxpayers, tax-exempt and government entities, and  
non-taxable pass-through entities, receive increased  
credit amount for any facility or equipment placed in  
service after 2022, by satisfying certain requirements. In  
the case of any facility or equipment installed in any  
facility, the amount of the credit rates as adjusted for  
inflation or applicable dollar amounts are multiplied by 5 if  
any one of the following requirements are met.  
Prevailing Wage Requirements  
For any facility and any equipment placed in service at  
such facility, you must ensure that any laborers and  
mechanics employed by you or any contractor or  
subcontractor in (i) the construction of such facility or  
equipment, and (ii) for any tax year, for any portion of such  
tax year that’s within the period described in section  
45Q(a)(3)(A) or (4)(A), the alteration or repair of such  
facility or such equipment, must be paid wages at rates  
not less than the prevailing rates for construction,  
alteration, or repair of a similar character in the locality in  
which such facility and equipment are located as most  
recently determined by the Secretary of Labor, in  
accordance with subchapter IV of chapter 31 of title 40,  
United States Code. See Notice 2022-61 for details.  
A facility the construction of which began prior to  
January 29, 2023;  
Carbon equipment the construction of which began  
prior to January 29, 2023, and installed in a facility; or  
A facility or equipment that satisfies the prevailing wage  
and apprenticeship requirements.  
Additional information. If you checked the box and  
claimed an increased credit amount on lines 4a, 5a, 6a,  
10a, 11a, 12a, 13a, 14a, or 15a in Part III, you must attach  
a statement to Form 8933 that includes the following  
information.  
1. Your name and taxpayer identification number and  
the facility or equipment description and IRS-issued  
registration number (if applicable) from Part II.  
2. If construction began before January 29, 2023, as  
shown on Part II, line 5, a statement that you met the  
Continuity Requirement under the Physical Work Test or  
the Five Percent Safe Harbor to establish the beginning of  
construction (alteration or repairs).  
For information on how to correct a failure to satisfy the  
prevailing wage requirements, and the penalty related to  
the failure, see section 45(b)(7)(B) and Section 3 of Notice  
2022-61.  
Apprenticeship Requirements  
To meet the apprenticeship requirements, you must  
ensure that, for the construction of any qualified facility,  
not less than the applicable percentage of the total labor  
hours of the construction, alteration, or repair work  
(including such work performed by any contractor or  
subcontractor) for such facility is, subject to section 45(b)  
(8)(B), performed by qualified apprentices (apprenticeship  
labor hour requirements). The apprenticeship  
requirements include three components: a labor-hours  
requirement, a ratio requirement, and a participation  
requirement.  
3. If construction began on or after January 29, 2023,  
include the following.  
The applicable wage determinations (as defined  
below).  
The wages paid (including any correction payments as  
You must ensure that, depending on when construction  
defined in section 45(b)(7)(B)(i)(I)) and hours worked for  
each of the laborer or mechanic classifications engaged in  
the construction (alteration or repairs) of the facility or  
equipment.  
began, 12.5% or 15% of the total labor-hours performed in  
the construction, alteration, or repair of the facility are  
performed by qualified apprentices from a registered  
apprenticeship program.  
Instructions for Form 8933 (Rev. 12-2023)  
7
   
You must ensure that the applicable ratio of apprentices  
project for any tax year is reduced by the amount that's the  
product of the credit for such tax year and the lesser of  
50% or a fraction, the numerator of which is the sum, for  
the tax year and all prior tax years, of the proceeds from  
an issue described in section 142(a)(17) used to provide  
financing for the project the interest on which is exempt  
from tax under section 103, and the denominator of which  
is the aggregate amount of additions to the capital  
to journeyworkers established by the registered  
apprenticeship program are met for apprentices working  
on the facility each day.  
Any taxpayer (or contractor or subcontractor) that  
employs 4 or more laborers or mechanics in the  
construction, alteration, or repair of the facility must also  
hire at least one qualified apprentice.  
account for the project for the tax year and all prior tax  
years. The amounts under the preceding sentence for any  
tax year are determined as of the close of the tax year.  
Beginning of construction. See Sections 2 and 5 of  
Notice 2022-61 and When Construction Begins, earlier, to  
establish whether construction of a facility or equipment at  
a facility began before January 29, 2023.  
Note. For purposes of the above, there’re no prior tax  
years before January 1, 2022.  
Recapture  
A recapture event occurs when qualified carbon oxide for  
which a credit has been claimed ceases to be captured,  
disposed of, or used as a tertiary injectant during the  
recapture period. Recapture events are determined  
separately for each project involving capture, disposal, or  
use of qualified carbon oxide as a tertiary injectant.  
Reporting Requirements  
General Requirements  
If you’re claiming the credit, you must provide the name  
and location of the facilities at which the qualified carbon  
oxide was captured.  
Qualified carbon oxide ceases to be captured,  
disposed of, or used as a tertiary injectant if the leaked  
amount of qualified carbon oxide in the tax year exceeds  
the amount of qualified carbon oxide disposed of in  
secure geological storage or used as a tertiary injectant in  
that same tax year.  
If you’re claiming the credit on an amended federal  
income tax return, an amended Form 1065, or an  
!
CAUTION  
AAR, as applicable, you must state “AMENDED  
RETURN FOR SECTION 45Q CREDIT” at the top of your  
amended federal income tax return, amended Form 1065,  
or AAR, as applicable. Your amended federal income tax  
return or the amended Form 1065 must be filed, in no  
event, later than the applicable period of limitations on  
assessment for the tax year for which your amended  
federal income tax return or Form 1065 is being filed.  
If a recapture event occurs during a project’s recapture  
period and you have claimed a credit for that project, you  
must report the following information on a Form 8933 filed  
with your federal income tax return or Form 1065 for the  
tax year for which the recapture event occurred.  
Contractually Ensuring Disposal, Injection, or  
Utilization of Qualified Carbon Oxide  
The recapture amount (as defined in Regulations  
section 1.45Q-5(e));  
The quantity of leaked qualified carbon oxide (in metric  
If you enter into a contract with another party to ensure  
disposal, injection, or utilization of qualified carbon oxide,  
you must report the existence of each contract, and the  
parties involved annually on Form 8933 by each party to  
the contract, regardless of the party claiming the credit. In  
addition to any information stated as required on Form  
8933, the report must include the following information.  
tons) (as defined in Regulations section 1.45Q-5(c));  
The statutory credit rate at which the credits were  
originally calculated; and  
A statement that describes how you became aware of  
the recapture event, how the leaked amount was  
determined, and the identity and involvement of any  
regulatory agencies.  
Your name and identifying number;  
The name and taxpayer identification number of each  
Credit Reduced for Tax-Exempt Bond  
Financing  
party with whom you have entered into a contract to  
ensure the disposal, injection, or utilization of qualified  
carbon oxide;  
For facilities or equipment placed in service after 2022,  
the credit is reduced by an amount that is the product of  
the credit amount otherwise determined for the tax year  
and the lesser of 15% or a fraction determined for the tax  
year. The numerator of the fraction is the sum, for the tax  
year and all prior tax years, of the proceeds from an issue  
of any obligations the interest of which is exempt from tax  
under section 103 and that is used to provide financing for  
the facility as of the close of the tax year. The denominator  
of the fraction is the aggregate amount of additions to the  
capital account for the facility for the tax year and all prior  
tax years as of the close of the tax year.  
The date on which each contract was executed;  
The number of metric tons of qualified carbon oxide  
each contracting party disposes of, injects, or utilizes on  
behalf of you each tax year for reporting to the IRS; and  
For contracts for the disposal of qualified carbon oxide  
in secure geological storage or the use of qualified carbon  
oxide as a tertiary injectant in EOR or natural gas  
recovery, identifying information (the name of the operator,  
field, unit, and reservoir), location by county and state,  
and EPA e-GGRT ID number(s) (if available) for  
submission of the facility’s 40 CFR Part 98 (subpart RR)  
annual reports.  
Coordination With Section 142 Bond  
Financing  
Secure Geological Storage  
Certifications must be made annually.  
For facilities or equipment placed in service before 2023  
and obligations issued after 2021, the credit for any  
8
Instructions for Form 8933 (Rev. 12-2023)  
   
For purposes of a natural gas project, a petroleum  
engineer's certification as required under Regulations  
section 1.43-3(a)(3) and an operator's continued  
certification of a project as required under Regulations  
section 1.43-3(b)(3) must include an additional statement  
that the certification is for purposes of the credit.  
Reporting Based on 40 CFR Part 98 (Subpart RR)  
For an EOR or natural gas recovery project in which you  
reported volumes to the EPA pursuant to 40 CFR Part 98  
subpart RR, you may self-certify the volume of carbon  
oxide claimed for purposes of the credit.  
Reporting Based on CSA/ANSI ISO 27916:19  
Petroleum Engineer’s Certification  
For an EOR or natural gas recovery project in which you  
determined volumes pursuant to CSA/ANSI ISO  
27916:19, you may prepare documentation as outlined in  
CSA/ANSI ISO 27916:19 internally, but such  
The petroleum engineer's certification must be attached to  
a Form 8933 and filed no later than the last date  
prescribed by law (including extensions) for filing the  
operator's or designated owner's federal income tax return  
or Form 1065 for the first tax year in which qualified  
carbon oxide is injected into the reservoir.  
documentation must be provided to a qualified  
independent engineer or geologist, who then must certify  
that the documentation provided, including the mass  
balance calculations as well as information regarding  
monitoring and containment assurance, is accurate and  
complete. For any leaked amount of qualified carbon  
oxide that’s determined pursuant to CSA/ANSI ISO  
27916:19, the certification must also include a statement  
that the quantity was determined in accordance with  
sound engineering principles.  
If a credit is claimed on an amended federal  
income tax return, an amended Form 1065, or an  
!
CAUTION  
AAR, as applicable, the petroleum engineer's  
certification will be treated as filed timely if it’s attached to  
a Form 8933 that’s submitted with such amended federal  
income tax return, amended Form 1065, or AAR. For a  
credit that’s claimed on a timely filed federal income tax  
return or Form 1065 for a tax year ending after February 9,  
2018, and beginning on or before January 13, 2021, for  
which the petroleum engineer's certification wasn’t  
If you capture qualified carbon oxide to get the credit,  
you must file Form 8933 with your timely filed federal  
income tax return or Form 1065, including extensions, or  
for the purpose of this rule, your amendments to federal  
income tax returns, Forms 1065, or on AARs, as  
submitted, the petroleum engineer's certification will be  
treated as filed timely if it’s attached to an amended Form  
8933 for any tax year ending after February 9, 2018, but  
not for tax years beginning on or before January 13, 2021.  
applicable. Similarly, if you dispose of, inject, or utilize  
qualified carbon oxide, you must also file Form 8933 with  
your timely filed federal income tax return or Form 1065,  
including extensions, or for the purpose of this rule, your  
amendments to federal income tax returns, Forms 1065,  
or on AARs, as applicable. If the volume of carbon oxide  
certified and reported is a negative amount, see  
Operator’s Continued Certification  
The operator's continued certification of a project must be  
attached to a Form 8933 and filed no later than the last  
date prescribed by law (including extensions) for filing the  
operator's or designated owner's federal income tax return  
or Form 1065 for tax years after the tax year for which the  
petroleum engineer's certification is filed but not after the  
tax year in which injection activity ceases and all injection  
wells are plugged and abandoned.  
Regulations section 1.45Q-5 for rules regarding recapture.  
No credit is allowed for any tax year for which you  
(including credit claimants) have failed to timely  
!
CAUTION  
submit complete documentation, including the  
required certifications. The credit will be allowed only for a  
tax year for which complete documentation and  
Utilization  
certification has been timely submitted. Certifications for  
each tax year must be submitted by the due date of your  
federal income tax return or Form 1065 on which the credit  
is claimed, including extensions. If your credit is claimed  
on your amended federal income tax return, amended  
Form 1065, or AAR, as applicable, certifications may also  
be submitted with your amended federal income tax  
return, amended Form 1065, or AAR. If a credit was  
claimed on your timely filed federal income tax return or  
Form 1065 for a tax year ending after February 9, 2018,  
and beginning on or before January 13, 2021, for which  
certifications weren’t submitted, such certifications may be  
submitted with your amended federal income tax return,  
amended Form 1065, or AAR, as applicable, for the tax  
year in which the credit was claimed.  
The amount of qualified carbon oxide utilized by you is  
equal to the metric tons of qualified carbon oxide that you  
demonstrate, based upon an analysis of lifecycle  
greenhouse gas emissions (LCA), that were captured and  
permanently isolated from the atmosphere (isolated), or  
displaced from being emitted into the atmosphere  
(displaced).  
Lifecycle greenhouse gas emissions and lifecycle  
analysis. The term “lifecycle greenhouse gas emissions”  
means the aggregate quantity of greenhouse gas  
emissions (including direct emissions and significant  
indirect emissions such as significant emissions from land  
use changes) related to the full product lifecycle, including  
all stages of product and feedstock production and  
distribution, from feedstock generation or extraction  
through the distribution and delivery and use of the  
finished product to the ultimate consumer, where the  
mass values for all greenhouse gases are adjusted to  
account for their relative global warming potential  
according to Table A-1 of 40 CFR Part 98 subpart A. The  
Qualified EOR or Natural Gas Recovery Project  
Each qualified EOR or natural gas recovery project must  
be certified under Regulations section 1.43-3.  
Instructions for Form 8933 (Rev. 12-2023)  
9
 
amount of lifecycle greenhouse gas emissions measured  
by a lifecycle greenhouse gas analysis (LCA) is expressed  
in carbon dioxide equivalents (CO2-e).  
of carbon oxide must be measured at the source of  
capture and verified either at the point of disposal in  
secure geological storage or at the point of injection as a  
tertiary injectant in an EOR or natural gas recovery  
project. The amount of qualified carbon oxide is presumed  
to be the lesser of the amount measured at capture and  
the amount verified at disposal or injection unless it can  
be established to the satisfaction of the IRS that the  
greater amount is the correct amount.  
Measurement. The measurement and written LCA report  
must be performed by or verified by an independent third  
party. The LCA report must be prepared in conformance  
with, and contain documentation that conforms to, the  
International Organization for Standardization (ISO)  
14040:2006, Environmental Management—Life Cycle  
Assessment—Principles and Framework, and ISO  
14044:2006, Environmental Management—Life Cycle  
Assessment—Requirements and Guidelines, as well as a  
statement documenting the qualifications of the  
To claim the credit for utilization of carbon oxide, the  
amount of qualified carbon oxide utilized by you is equal to  
the metric tons of qualified carbon oxide that you  
demonstrate, based upon an analysis of lifecycle  
greenhouse gas emissions (LCA), were (1) captured and  
permanently isolated from the atmosphere, or (2)  
displaced from being emitted into the atmosphere. The  
amount of qualified carbon oxide utilized by you for  
purposes of the credit can't exceed the amount of  
qualified carbon oxide measured at the source of capture.  
independent third party, including proof of appropriate  
U.S. or foreign professional license, and an affidavit from  
the third party stating that it's independent from you.  
Approval of the LCA. You must submit the written LCA  
report and independent third-party statement to the IRS  
and the Department of Energy (DOE). The LCA will be  
subject to a technical review by the DOE, and the IRS will  
determine whether to approve the LCA.  
You should fax a copy of your LCA report, including the  
independent third-party statement specified in  
Regulations section 1.45Q-4(c)(4), to the IRS at  
844-255-4817. The submission should include a cover  
letter with:  
Part I. Information About You  
lifecycle analysis, earlier.  
Line 2. See Qualified carbon oxide, earlier.  
Lines 4 and 5. See Section 45Q(f)(3)(B) Election, earlier.  
1. Name of the facility where the qualified carbon  
Part II. Information About Facility  
oxide is utilized (“utilization facility”);  
If you’re claiming the credit for a facility or equipment in  
Part III, you must complete Part II.  
2. Name of the operator of the utilization facility,  
including operator’s TIN/EIN;  
Note. You must also provide information about specific  
industrial facility and equipment in Part I of your model  
certificate or version of model certificate. See Model  
3. Name of the taxpayer(s) claiming the credit based  
on the LCA, including each taxpayer's TIN/EIN;  
4. Name of a corporate officer in charge of the LCA  
report submission (or a designated representative) with a  
written power of attorney (POA on Form 2848, Power of  
Attorney and Declaration of Representative) and that  
person's contact information, including official corporate  
mailing address;  
Line 1. If applicable, enter your pre-filing registration  
number for the facility that you received from the IRS.  
Line 3. Enter the type and technical description of the  
facility or equipment that captured carbon oxide, disposed  
of carbon oxide, or used carbon oxide as a tertiary  
injectant.  
5. Tax year in which the credit is claimed; and  
6. Reserved for future use.  
Line 4. Enter the address of the facility. If the facility  
doesn’t have an address, enter the coordinates of the  
facility or property (longitude and latitude) on line 4b.  
You should also mail (1) the items above, and (2) the  
model, if the LCA wasn’t verified by an independent  
third-party review, on a USB thumb drive, to:  
Line 5. Enter the date construction began. See Beginning  
of construction, earlier, for more information.  
Internal Revenue Service  
Office of Associate Chief Counsel (PSI)  
1111 Constitution Ave. NW  
Branch 6 (CC:PSI:6), Room 5114  
Washington, DC 20224  
Part III. Credit Calculations  
Section A—Facilities at Which Qualified Carbon  
Oxide Qualifies for a Credit Under Section  
45Q(a)(1) or (2) for Which an Election Was Made  
Under Section 45Q(b)(3)  
You should also send the DOE an email at  
LCA45Q@hq.doe.gov, and the DOE will respond with  
instructions for submitting the LCA application to the DOE.  
Line 1b. Enter $26.94.  
Specific Instructions  
To claim the credit for disposal of carbon oxide in secure  
geological storage or for use of carbon oxide as a tertiary  
injectant in an EOR or natural gas recovery project, prior  
to disposal in secure geological sequestration, the amount  
Line 1c. To see model versions of necessary  
credit amount on line 1c should be equal to the credit  
10  
Instructions for Form 8933 (Rev. 12-2023)  
 
amount shown on Model Certificate CF, Part III, Section A,  
line 1f.  
amount shown on Model Certificate CF, Part III, Section B,  
line 7f.  
Line 2b. Enter $13.47.  
Line 8b. Enter $27.61.  
Line 2c. To see model versions of necessary  
credit amount on line 2c should be equal to the credit  
amount shown on Model Certificate CF, Part III, Section A,  
line 2f.  
Line 8. To see model versions of necessary attachments,  
credit amount on line 8c should be equal to the credit  
amount shown on Model Certificate CF, Part III, Section B,  
line 8f.  
Line 3b. Enter $13.47.  
Line 9b. Enter $27.61.  
Line 3c. To see model versions of necessary  
attachments, see Model Certificate CF and Model  
Certificate UTZ. The credit amount on line 3c should be  
equal to the credit amount shown on Model Certificate CF,  
Part III, Section A, line 3f.  
Line 9c. To see model versions of necessary  
attachments, see Model Certificate CF and Model  
Certificate UTZ. The credit amount on line 9c should be  
equal to the credit amount shown on Model Certificate CF,  
Part III, Section B, line 9f.  
Line 4. If you checked the box on line 4a, enter $134.70  
($26.94 multiplied by 5). See Additional information,  
earlier, to claim the increased credit amount.  
Line 10. If you checked the box on line 10a, see  
Line 10c. Enter the credit amount from line 10a or 10b,  
whichever is applicable. To see model versions of  
necessary attachments, see Model Certificate CF, Model  
DISP-Owner. The credit amount on line 10c should be  
equal to the credit amount shown on Model Certificate CF,  
Part III, Section B, line 10f.  
If you checked the box on line 4b, enter $26.94.  
Line 4c. Enter the credit amount from line 4a or 4b,  
whichever is applicable. To see model versions of  
necessary attachments, see Model Certificate CF, Model  
DISP-Owner. The credit amount on line 4c should be  
equal to the credit amount shown on Model Certificate CF,  
Part III, Section A, line 4f.  
Line 11. If you checked the box on line 11a, see  
Line 5. If you checked the box on line 5a, enter $67.35  
($13.47 multiplied by 5). See Additional information,  
earlier, to claim the increased credit amount.  
Line 11c. Enter the credit amount from line 11a or 11b,  
whichever is applicable. To see model versions of  
necessary attachments, see Model Certificate CF, Model  
EOR-Owner. The credit amount on line 11c should be  
equal to the credit amount shown on Model Certificate CF,  
Part III, Section B, line 11f.  
If you checked the box on line 5b, enter $13.47.  
Line 5c. Enter the credit amount from line 5a or 5b,  
whichever is applicable. To see model versions of  
necessary attachments, see Model Certificate CF, Model  
EOR-Owner. The credit amount on line 5c should be  
equal to the credit amount shown on Model Certificate CF,  
Part III, Section A, line 5f.  
Line 6. If you checked the box on line 6a, enter $67.35  
($13.47 multiplied by 5). See Additional information,  
earlier, to claim the increased credit amount.  
Line 12. If you checked the box on line 12a, see  
Line 12c. Enter the credit amount from line 12a or 12b,  
whichever is applicable. To see model versions of  
necessary attachments, see Model Certificate CF and  
Model Certificate UTZ. The credit amount on line 12c  
should be equal to the credit amount shown on Model  
Certificate CF, Part III, Section B, line 12f.  
If you checked the box on line 6b, enter $13.47.  
Line 6c. Enter the credit amount from line 6a or 6b,  
whichever is applicable. To see model versions of  
necessary attachments, see Model Certificate CF and  
Model Certificate UTZ. The credit amount on line 6c  
should be equal to the credit amount shown on Model  
Certificate CF, Part III, Section A, line 6f.  
Section C—Qualified Direct Air Capture (DAC)  
Facilities Under Section 45Q(d)(2)(A) Placed in  
Service After 2022  
Line 13. If you checked the box on line 13a, see  
Line 13c. Enter the credit amount from line 13a or 13b,  
whichever is applicable. To see model versions of  
necessary attachments, see Model Certificate CF, Model  
DISP-Owner. The credit amount on line 13c should be  
equal to the credit amount shown on Model Certificate CF,  
Part III, Section C, line 13f.  
Section B. Qualified Facilities Under Section  
45Q(a)(3) or (4) for Which No Election Was  
Made Under Section 45Q(b)(3)  
Line 7b. Enter $40.89.  
Line 7c. To see model versions of necessary  
credit amount on line 7c should be equal to the credit  
Line 14. If you checked the box on line 14a, see  
Instructions for Form 8933 (Rev. 12-2023)  
11  
attachments substantially similar to model certificates  
shown below.  
Model Certificate CF. Use Model Certificate CF if you’re  
the owner of a capture facility (may not be the same entity  
as the owner of the industrial facility) that emits carbon  
oxide. Model Certificate CF will help show your share of  
the credit.  
Line 14c. Enter the credit amount from line 14a or 14b,  
whichever is applicable. To see model versions of  
necessary attachments, see Model Certificate CF, Model  
EOR-Owner. The credit amount on line 14c should be  
equal to the credit amount shown on Model Certificate CF,  
Part III, Section C, line 14f.  
Line 15. If you checked the box on line 15a, see  
Model Certificate DISP-Operator. Use Model  
Certificate DISP-Operator if you’re the operator (or  
designated operator) of a geologic disposal site at which  
captured qualified carbon oxide was injected during the  
calendar year. Don’t use this model certificate if carbon  
oxide was injected for enhanced oil or natural gas  
recovery. Provide a copy of your signed Model Certificate  
DISP-Operator to each owner of the disposal site project.  
Line 15c. Enter the credit amount from line 15a or 15b,  
whichever is applicable. To see model versions of  
necessary attachments, see Model Certificate CF and  
Model Certificate UTZ. The credit amount on line 15c  
should be equal to the credit amount shown on Model  
Certificate CF, Part III, Section C, line 15f.  
Model Certificate DISP-Owner. Use Model Certificate  
DISP-Owner if you’re the owner (or one of the owners) of  
the geologic disposal site at which captured qualified  
carbon oxide was injected during the calendar year. The  
operator of the disposal site prepares Table 3 of Model  
Certificate DISP-Operator. Report the amounts from that  
Table 3 on lines 11, 12, and 14 through 16.  
Section D—Other Information  
Line 19e  
Subtract line 19d from the total credit reported to you on a  
statement substantially similar to Model Certificate(s)  
ELECT, Part II, line 6; enter amount on line 19e.  
Model Certificate EOR-Operator. Use Model Certificate  
EOR-Operator 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 calendar year. Provide a copy of your  
signed Model Certificate EOR-Operator to each owner of  
the EOR project.  
Model Certificate EOR-Owner. Use Model Certificate  
EOR-Owner if you’re the owner (or one of the owners) of  
the EOR project at which captured qualified carbon oxide  
was injected during the calendar year. The operator of the  
EOR project prepares Table 3 of Model Certificate  
EOR-Operator. Report the amounts from that Table 3 on  
lines 11, 12, and 14 through 16.  
Attach the applicable model certificates. See Model  
Complete a statement substantially similar to  
Model Certificate ELECT if you elect under  
section 45Q(f)(3)(B) to allow another person to  
TIP  
claim your credit. See Model Certificate ELECT, later.  
Line 20. Enter the total credits on a separate Form 8933  
to report your distributive or pro rata share from:  
Schedule K-1 (Form 1065), Partner's Share of Income,  
Deductions, Credits, etc., box 15 (code AW); and  
Schedule K-1 (Form 1120-S), Shareholder's Share of  
Income, Deductions, Credits, etc., box 13 (code AW).  
Enter “Credit from partnerships and S corporations” on  
Form 8933, Part II, line 3. All others not using earlier lines  
to figure a separate credit can report the above credits  
directly on Form 3800, Part III, line 1x.  
Model Certificate UTZ. Use Model Certificate UTZ if  
you’re the owner of the utilization facility who utilized  
qualified carbon oxide during the calendar year. Don’t  
combine information from separate utilization facilities on  
the same Model Certificate UTZ. Provide a copy of your  
signed Model Certificate UTZ to each supplier that  
supplied qualified captured carbon oxide to inform the  
suppliers of the amount of their qualified carbon oxide that  
was utilized.  
Line 21. If you’re a partnership or S corporation electing  
payment or transfer for the credit for a facility or  
equipment, you must report the total credit amount for  
your facility or equipment on Form 3800, Part III, line 1x.  
Don’t report the total credit amount on Schedule K.  
Model Certificate ELECT. Use Model Certificate ELECT  
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. You must make a separate election for  
each facility.  
Model Certificate RECAPTURE. Use Model Certificate  
RECAPTURE if you’re the operator or owner of the  
geologic disposal site or EOR project to report a recapture  
event.  
Line 22. Enter the credit recaptured. Attach a statement  
substantially similar to Model Certificate(s) RECAPTURE  
to Form 8933. Report the credit recapture amount on the  
appropriate line of your return.  
Model Certificates  
Per the TD and the NPRM that preceded it, if you’re a  
large section 45Q project filer, you’ll likely have to use  
multiple legal contracts with multiple parties for the  
capture, utilization, or disposal of carbon oxides and,  
generally to claim the credit, the existence of each  
contract and the parties involved must be reported on  
Form 8933 annually. For this reporting, filers should use  
12  
Instructions for Form 8933 (Rev. 12-2023)  
 
Model Certificate CF  
Capture Facility Certification  
2023  
Name(s) shown on return:  
Identifying number:  
Part I. Information About Industrial Facility, Carbon Capture Equipment, Carbon Oxide Sequestration Credit, and Elections  
Yes No  
Section 1—Industrial facility information:  
1
2
Name of facility  
Location (county and state)  
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3a IRS-issued registration number(s) for the facility  
3b Facility's EPA e-GGRT ID number(s)*  
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4
5
6
Is the facility an electricity-generating facility?  
Is the facility a direct air capture (DAC) facility? If “Yes,skip to line 12  
If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility  
(for example, ethanol production, cement manufacturing, etc.)  
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7
8
What is the placed-in-service date of the facility (MM/DD/YYYY)?  
Does the facility described above process carbon dioxide or any other gas from underground deposits?  
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8a If you answered “Yes” to line 8, was any gas obtained from a carbon dioxide production well at natural carbon dioxide-bearing  
formations or at a naturally occurring subsurface spring, which means a well that contains 90% or greater carbon dioxide by  
volume?  
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8b If you answered “Yes” to line 8a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas  
described in line 8a during the tax year. See line 8c.  
8c If you answered “Yes” to line 8a, do you attest that you meet the exception for a deposit that contains a product, other than carbon  
oxide, that’s commercially viable to extract and sell without taking into account the availability of a commercial market for the  
carbon oxide that’s extracted or any credit that might be available?  
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8d If you answered “Yes” to line 8c, have you attached an attestment letter from an independent registered engineer? Don’t treat the  
facility as a industrial facility unless you answered “Yes” to both lines 8c and 8d. See instructions  
What were the emissions of carbon oxide during the calendar year (amount released to  
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9
the atmosphere plus amount captured)?  
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9a Of the amount listed on line 9, what amount was carbon dioxide?  
9b Of the amount listed on line 9, what amount was carbon monoxide?  
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10 Was annualization of first-year carbon oxide emissions required for this calendar year?  
10a If you answered “Yes” to line 10, state the annualized carbon oxide emissions and attach  
a statement that shows how you determined the annualized carbon oxide emissions  
11 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds?  
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11a If you answered “Yes” to line 11, attach a statement that lists the facilities and describes the appropriateness of their aggregation.  
Section 2—Carbon capture equipment and DAC facility information:  
12 Is carbon captured by a DAC facility?  
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13 State the location of the equipment or DAC facility (county and state)  
14 Was any equipment placed in service prior to February 9, 2018? See instructions  
15 What was the placed-in-service date (MM/DD/YYYY) of the equipment or DAC facility  
described on line 13? See instructions  
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16 Are you the owner of the equipment described on line 13?  
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16a If you answered “No” to line 16, state your basis for claiming the credit  
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17 For equipment placed in service after February 9, 2018, do you attest that, to the best of your knowledge, you’re the only person  
who will claim the credit for carbon oxide captured by each single train of equipment during the tax year (irrespective of any  
election you make to allow a contracting disposer, injector, or utilizer to claim the credit)? Don’t claim the credit unless you can  
answer “Yes.See instructions  
18 For the equipment described on line 13, what was the carbon capture capacity on or after  
February 8, 2018?  
* If available.  
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Model Certificate CF  
Instructions for Form 8933 (Rev. 12-2023)  
13  
 
Page 2  
Part I. Information About Industrial Facility, Carbon Capture Equipment, Carbon Oxide Sequestration Credit, and Elections  
(continued)  
Yes No  
19 Was additional equipment installed on or after February 9, 2018?  
19a For equipment described on line 19, what was the beginning of construction date  
(MM/DD/YYYY)?  
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19b For equipment described on line 19, what was the placed-in-service date (MM/DD/  
YYYY)?  
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19c Is the placed-in-service date of the equipment described on line 19 determined pursuant to the 80/20 rule?  
19d If you answered “Yes” to line 19c, state your investment in new equipment and the fair  
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market value of pre-existing equipment  
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19e If the placed-in-service date of the equipment was determined pursuant to the 80/20 rule, did you include its investment in a  
transportation pipeline as new equipment?  
19f If you answered “Yes” to line 19e, state your investment in a transportation  
pipeline  
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20 What was the total amount of carbon oxide captured during the calendar year (in metric  
tons)?  
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20a Of the amount listed on line 20, what amount was carbon dioxide?  
20b Of the amount listed on line 20, what amount was carbon monoxide?  
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21 Was annualization of first-year captured carbon oxide required for this calendar year?  
21a If you answered “Yes” to line 21, state the annualized carbon oxide emissions  
Section 3—Information about carbon oxide sequestration credit and your elections:  
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22 During the calendar year, are other parties contractually ensuring disposal, injection, or utilization of qualified carbon oxide captured  
at this facility?  
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23 For this calendar year, do you elect to allow any of the parties described on line 22 to claim some or all of the credit?  
24 If you answered “No” to line 14, do you elect to apply the $10 and $20 rates (adjusted for inflation) in lieu of the applicable dollar  
amounts?  
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25 If you answered “Yes” to line 24, determine the credit using lines 1 through 6 in Part III.  
26 If you answered “No” to line 24, determine the credit using lines 7 through 15 in Part III.  
27 Is the facility described in Part I an applicable facility and are you making the election under section 45Q(f)(6)? See  
instructions  
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27a If you answered “Yes” to both parts of line 27, determine the credit using lines 7, 8, or 9 in Part III. See instructions.  
Part II. Reserved for future use.  
Part III. Credit Calculation  
Section A—Facilities at Which Qualified Carbon Oxide Qualifies for a Credit Under Section 45Q(a)(1) or (2) for Which an Election Was  
Made Under Section 45Q(b)(3)  
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility on or after February 9, 2018, and  
before 2023, disposed of in secure geological storage, and not used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project,  
nor utilized as described in section 45Q(f)(5).  
(c) Carbon oxide  
sequestration  
(a) Metric tons  
(b) Rate  
credit. Multiply  
column (a) by  
column (b).  
1a Metric tons captured and measured at the point of disposal  
1b Metric tons captured and securely stored by you. Attach Model Certificates  
DISP-Operator and DISP-Owner for each disposal site  
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1c Metric tons captured and securely stored (physically disposed) by another person.  
Attach Model Certificates DISP-Operator and DISP-Owner for each disposal site  
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1d Add lines 1b and 1c  
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$26.94  
$26.94  
$26.94  
1e Metric tons captured and securely stored (physically disposed) by another person and  
for which you allow that person to claim the resulting carbon oxide sequestration credit.  
Attach Model Certificate ELECT for each disposal site  
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1f  
Your carbon oxide sequestration credit. Subtract line 1e from line 1d  
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Model Certificate CF  
14  
Instructions for Form 8933 (Rev. 12-2023)  
Page 3  
Section A—Facilities at Which Qualified Carbon Oxide Qualifies for a Credit Under Section 45Q(a)(1) or (2) for Which an Election Was  
Made Under Section 45Q(b)(3) (continued)  
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility on or after February 9, 2018, and  
before 2023, disposed of in secure geological storage, and used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project.  
(c) Carbon oxide  
sequestration credit.  
Multiply column (a)  
by column (b).  
(a) Metric tons  
(b) Rate  
2a Metric tons captured and measured at the point of injection  
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2b Metric tons captured and injected by you. Attach Model Certificates EOR-Operator and  
EOR-Owner for each recovery project  
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2c Metric tons captured and injected by another person. Attach Model Certificates  
EOR-Operator and EOR-Owner for each recovery project  
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2d Add lines 2b and 2c  
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$13.47  
$13.47  
$13.47  
2e Metric tons captured and injected by another person and for which you allow that  
person to claim the resulting carbon oxide sequestration credit. Attach Model  
Certificate ELECT for each recovery project  
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2f Your carbon oxide sequestration credit. Subtract line 2e from line 2d  
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Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility on or after February 9, 2018, and  
before 2023, and utilized as described in section 45Q(f)(5).  
(c) Carbon oxide  
sequestration credit.  
Multiply column (a)  
by column (b).  
(a) Metric tons  
(b) Rate  
3a Metric tons captured and measured at the point of utilization  
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3b Metric tons captured and physically utilized by you. Attach Model Certificate UTZ for  
each utilization facility. Expressed as carbon dioxide equivalents that were determined  
pursuant to an approved Life Cycle Assessment (LCA). See instructions  
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3c Metric tons captured and physically utilized by another person. Attach Model  
Certificate UTZ for each utilization facility. Expressed as carbon dioxide equivalents  
that were determined pursuant to an approved LCA. See instructions  
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3d Add lines 3b and 3c  
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$13.47  
$13.47  
$13.47  
3e Metric tons captured and physically utilized by another person and for which you elect  
to allow that person to claim the resulting carbon oxide sequestration credit. Expressed  
as carbon dioxide equivalents that were determined pursuant to an approved LCA. See  
instructions. Attach Model Certificate ELECT for each utilization facility  
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3f Your carbon oxide sequestration credit. Subtract line 3e from line 3d  
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Model Certificate CF  
Instructions for Form 8933 (Rev. 12-2023)  
15  
Page 4  
Section A—Facilities at Which Qualified Carbon Oxide Qualifies for a Credit Under Section 45Q(a)(1) or (2) for Which an Election Was  
Made Under Section 45Q(b)(3) (continued)  
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility after 2022, disposed of in secure  
geological storage, and not used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, nor utilized as described in section  
45Q(f)(5).  
(c) Carbon oxide  
sequestration credit.  
Multiply column (a)  
by column (b).  
(a) Metric tons  
(b) Rate  
4a Metric tons captured and measured at the point of disposal  
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4b Metric tons captured and securely stored (physically disposed) by you. Attach Model  
Certificates DISP-Operator and DISP-Owner for each disposal site  
4c Metric tons captured and securely stored (physically disposed) by another person.  
Attach Model Certificates DISP-Operator and DISP-Owner for each disposal site  
4d Add lines 4b and 4c  
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$134.70  
$134.70  
$134.70  
4e Metric tons captured and securely stored (physically disposed) by another person and  
for which you allow that person to claim the resulting carbon oxide sequestration credit.  
Attach Model Certificate ELECT for each disposal site  
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4f Your carbon oxide sequestration credit. Subtract line 4e from line 4d  
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Note. Enter $26.94 in column (b) for lines 4d, 4e, and 4f if prevailing wage and apprenticeship requirements aren't met.  
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility after 2022, disposed of in secure  
geological storage, and used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project.  
(c) Carbon oxide  
sequestration credit.  
Multiply column (a)  
by column (b).  
(a) Metric tons  
(b) Rate  
5a Metric tons captured and measured at the point of injection  
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5b Metric tons captured and injected by you. Attach Model Certificates EOR-Operator and  
EOR-Owner for each recovery project  
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5c Metric tons captured and injected by another person. Attach Model Certificates  
EOR-Operator and EOR-Owner for each recovery project  
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5d Add lines 5b and 5c  
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$67.35  
$67.35  
$67.35  
5e Metric tons captured and injected by another person and for which you allow that  
person to claim the resulting carbon oxide sequestration credit. Attach Model  
Certificate ELECT for each recovery project  
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5f Your carbon oxide sequestration credit. Subtract line 5e from line 5d  
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Note. Enter $13.47 in column (b) for lines 5d, 5e, and 5f if prevailing wage and apprenticeship requirements aren't met.  
Model Certificate CF  
16  
Instructions for Form 8933 (Rev. 12-2023)  
Page 5  
Section A—Facilities at Which Qualified Carbon Oxide Qualifies for a Credit Under Section 45Q(a)(1) or (2) for Which an Election Was  
Made Under Section 45Q(b)(3) (continued)  
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility after 2022, and utilized as  
described in section 45Q(f)(5).  
(c) Carbon oxide  
sequestration credit.  
Multiply column (a)  
by column (b).  
(a) Metric tons  
(b) Rate  
6a Metric tons captured and measured at the point of utilization  
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6b Metric tons captured and physically utilized by you. Attach Model Certificate UTZ for  
each utilization facility. Expressed as carbon dioxide equivalents that were determined  
pursuant to an approved Life Cycle Assessment (LCA). See instructions  
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6c Metric tons captured and physically utilized by another person. Attach Model  
Certificate UTZ for each utilization facility. Expressed as carbon dioxide equivalents  
that were determined pursuant to an approved LCA. See instructions  
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6d Add lines 6b and 6c  
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$67.35  
$67.35  
$67.35  
6e Metric tons captured and physically utilized by another person and for which you elect  
to allow that person to claim the resulting carbon oxide sequestration credit. Expressed  
as carbon dioxide equivalents that were determined pursuant to an approved LCA. See  
instructions. Attach Model Certificate ELECT for each utilization facility  
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6f Your carbon oxide sequestration credit. Subtract line 6e from line 6d  
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Note. Enter $13.47 in column (b) for lines 6d, 6e, and 6f if prevailing wage and apprenticeship requirements aren't met.  
Section B—Qualified Facilities Under Section 45Q(a)(3) or (4) for Which No Election Was Made Under Section 45Q(b)(3)  
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility on or after February 9, 2018, and  
before 2023, during the 12-year period beginning on the date the equipment was originally placed in service, disposed of in secure geological  
storage, and not used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, nor utilized as described in section 45Q(f)(5).  
(c) Carbon oxide  
sequestration credit.  
Multiply column (a)  
by column (b).  
(a) Metric tons  
(b) Rate  
7a Metric tons captured and measured at the point of disposal  
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7b Metric tons captured and securely stored (physically disposed) by you. Attach Model  
Certificates DISP-Operator and DISP-Owner for each disposal site  
7c Metric tons captured and securely stored (physically disposed) by another person.  
Attach Model Certificates DISP-Operator and DISP-Owner for each disposal site  
7d Add lines 7b and 7c  
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$40.89  
$40.89  
$40.89  
7e Metric tons captured and securely stored (physically disposed) by another person and  
for which you allow that person to claim the resulting carbon oxide sequestration credit.  
Attach Model Certificate ELECT for each disposal site  
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7f Your carbon oxide sequestration credit. Subtract line 7e from line 7d  
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Model Certificate CF  
Instructions for Form 8933 (Rev. 12-2023)  
17  
Page 6  
Section B—Qualified Facilities Under Section 45Q(a)(3) or (4) for Which No Election Was Made Under Section 45Q(b)(3) (continued)  
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility on or after February 9, 2018, and  
before 2023, during the 12-year period beginning on the date the equipment was originally placed in service, disposed of in secure geological  
storage, and used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project.  
(c) Carbon oxide  
sequestration credit.  
Multiply column (a)  
by column (b).  
(a) Metric tons  
(b) Rate  
8a Metric tons captured and measured at the point of injection  
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8b Metric tons captured and injected by you. Attach Model Certificates EOR-Operator  
and EOR-Owner for each recovery project  
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8c Metric tons captured and injected by another person. Attach Model Certificates  
EOR-Operator and EOR-Owner for each recovery project  
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8d Add lines 8b and 8c .  
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$27.61  
$27.61  
8e Metric tons captured and injected by another person and for which you allow that  
person to claim the resulting carbon oxide sequestration credit. Attach Model  
Certificate ELECT for each recovery project  
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8f  
Your carbon oxide sequestration credit. Subtract line 8e from line 8d  
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$27.61  
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility on or after February 9, 2018, and  
before 2023, during the 12-year period beginning on the date the equipment was originally placed in service, and utilized as described in section  
45Q(f)(5).  
(c) Carbon oxide  
sequestration credit.  
Multiply column (a)  
by column (b).  
(a) Metric tons  
(b) Rate  
9a Metric tons captured and measured at the point of utilization  
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9b Metric tons captured and physically utilized by you. Attach Model Certificate UTZ for  
each utilization facility. Expressed as carbon dioxide equivalents that were determined  
pursuant to an approved Life Cycle Assessment (LCA). See instructions  
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9c Metric tons captured and physically utilized by another person. Attach Model  
Certificate UTZ for each utilization facility. Expressed as carbon dioxide equivalents  
that were determined pursuant to an approved LCA. See instructions  
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9d Add lines 9b and 9c  
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$27.61  
$27.61  
$27.61  
9e Metric tons captured and physically utilized by another person and for which you elect  
to allow that person to claim the resulting carbon oxide sequestration credit.  
Expressed as carbon dioxide equivalents that were determined pursuant to an  
approved LCA. See instructions. Attach Model Certificate ELECT for each utilization  
project  
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9f Your carbon oxide sequestration credit. Subtract line 9e from line 9d  
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.
Model Certificate CF  
18  
Instructions for Form 8933 (Rev. 12-2023)  
Page 7  
Section B—Qualified Facilities Under Section 45Q(a)(3) or (4) for Which No Election Was Made Under Section 45Q(b)(3) (continued)  
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility after 2022, during the 12-year  
period beginning on the date the equipment was originally placed in service, disposed of in secure geological storage, and not used as a tertiary  
injectant in a qualified enhanced oil or natural gas recovery project, nor utilized as described in section 45Q(f)(5).  
(c) Carbon oxide  
sequestration credit.  
Multiply column (a)  
by column (b).  
(a) Metric tons  
(b) Rate  
10a Metric tons captured and measured at the point of disposal  
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10b Metric tons captured and securely stored (physically disposed) by you. Attach Model  
Certificates DISP-Operator and DISP-Owner for each disposal site  
10c Metric tons captured and securely stored (physically disposed) by another person.  
Attach Model Certificates DISP-Operator and DISP-Owner for each disposal site  
10d Add lines 10b and 10c  
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$85  
$85  
$85  
10e Metric tons captured and securely stored (physically disposed) by another person and  
for which you allow that person to claim the resulting carbon oxide sequestration.  
Attach Model Certificate ELECT for each disposal site  
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10f Your carbon oxide sequestration credit. Subtract line 10e from line 10d  
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.
Note. Enter $17 in column (b) for lines 10d, 10e, and 10f if prevailing wage and apprenticeship requirements aren't met.  
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility after 2022, during the 12-year  
period beginning on the date the equipment was originally placed in service, disposed of in secure geological storage, and used as a tertiary  
injectant in a qualified enhanced oil or natural gas recovery project.  
(c) Carbon oxide  
sequestration credit.  
Multiply column (a)  
by column (b).  
(a) Metric tons  
(b) Rate  
11a Metric tons captured and measured at the point of injection  
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11b Metric tons captured and injected by you. Attach Model Certificates EOR-Operator  
and EOR-Owner for each recovery project  
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11c Metric tons captured and injected by another person. Attach Model Certificates  
EOR-Operator and EOR-Owner for each recovery project  
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11d Add lines 11b and 11c  
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$60  
$60  
$60  
11e Metric tons captured and injected by another person and for which you allow that  
person to claim the resulting carbon oxide sequestration credit. Attach Model  
Certificate ELECT for each recovery project  
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11f Your carbon oxide sequestration credit. Subtract line 11e from line 11d  
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Note. Enter $12 in column (b) for lines 11d, 11e, and 11f if prevailing wage and apprenticeship requirements aren't met.  
Model Certificate CF  
Instructions for Form 8933 (Rev. 12-2023)  
19  
Page 8  
Section B—Qualified Facilities Under Section 45Q(a)(3) or (4) for Which No Election Was Made Under Section 45Q(b)(3) (continued)  
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility after 2022, during the 12-year  
period beginning on the date the equipment was originally placed in service, and utilized as described in section 45Q(f)(5).  
(c) Carbon oxide  
sequestration credit.  
Multiply column (a)  
by column (b).  
(a) Metric tons  
(b) Rate  
12a Metric tons captured and measured at the point of utilization  
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12b Metric tons captured and physically utilized by you. Attach Model Certificate UTZ for  
each utilization facility. Expressed as carbon dioxide equivalents that were determined  
pursuant to an approved Life Cycle Assessment (LCA). See instructions  
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12c Metric tons captured and physically utilized by another person. Attach Model  
Certificate UTZ for each utilization facility. Expressed as carbon dioxide equivalents  
that were determined pursuant to an approved LCA. See instructions  
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12d Add lines 12b and 12c  
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$60  
$60  
$60  
12e Metric tons captured and physically utilized by another person and for which you elect  
to allow that person to claim the resulting carbon oxide sequestration credit.  
Expressed as carbon dioxide equivalents that were determined pursuant to an  
approved LCA. See instructions. Attach Model Certificate ELECT for each utilization  
project  
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12f Your carbon oxide sequestration credit. Subtract line 12e from line 12d  
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Note. Enter $12 in column (b) for lines 12d, 12e, and 12f if prevailing wage and apprenticeship requirements aren't met.  
Section C—Qualified DAC Facilities Under Section 45Q(d) Placed in Service After 2022  
Qualified carbon oxide captured using DAC equipment originally placed in service at a qualified DAC facility after 2022, during the 12-year period  
beginning on the date the equipment was originally placed in service, disposed of in secure geological storage, and not used as a tertiary injectant in  
a qualified enhanced oil or natural gas recovery project, nor utilized as described in section 45Q(f)(5).  
(c) Carbon oxide  
sequestration credit.  
Multiply column (a)  
by column (b).  
(a) Metric tons  
(b) Rate  
13a Metric tons captured and measured at the point of disposal  
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13b Metric tons captured and securely stored (physically disposed) by you. Attach Model  
Certificates DISP-Operator and DISP-Owner for each disposal site  
13c Metric tons captured and securely stored (physically disposed) by another person.  
Attach Model Certificates DISP-Operator and DISP-Owner for each disposal site  
13d Sum of 13b and 13c  
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$180  
$180  
$180  
13e Metric tons captured and securely stored (physically disposed) by another person and  
for which you allow that person to claim the resulting carbon oxide sequestration  
credit. Attach Model Certificate ELECT for each disposal site  
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13f Your carbon oxide sequestration credit. Subtract line 13e from line 13d  
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Note. Enter $36 in column (b) for lines 13d, 13e, and 13f if prevailing wage and apprenticeship requirements aren't met.  
Model Certificate CF  
20  
Instructions for Form 8933 (Rev. 12-2023)  
Page 9  
Section C—Qualified DAC Facilities Under Section 45Q(d) Placed in Service After 2022 (continued)  
Qualified carbon oxide captured using DAC equipment originally placed in service at a qualified DAC facility after 2022, during the 12-year period  
beginning on the date the equipment was originally placed in service, disposed of in secure geological storage, and used as a tertiary injectant in a  
qualified enhanced oil or natural gas recovery project.  
(c) Carbon oxide  
sequestration credit.  
Multiply column (a)  
by column (b).  
(a) Metric tons  
(b) Rate  
14a Metric tons captured and measured at the point of injection  
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14b Metric tons captured and injected by you. Attach Model Certificates EOR-Operator  
and EOR-Owner for each recovery project  
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14c Metric tons captured and injected by another person. Attach Model Certificates  
EOR-Operator and EOR-Owner for each recovery project  
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14d Add lines 14b and 14c  
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$130  
$130  
$130  
14e Metric tons captured and injected by another person and for which you allow that  
person to claim the resulting carbon oxide sequestration credit. Attach Model  
Certificate ELECT for each recovery project  
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14f Your carbon oxide sequestration credit. Subtract line 14e from line 14d  
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Note. Enter $26 in column (b) for lines 14d, 14e, and 14f if prevailing wage and apprenticeship requirements aren't met.  
Qualified carbon oxide captured using DAC equipment originally placed in service at a qualified DAC facility after 2022, during the 12-year period  
beginning on the date the equipment was originally placed in service, and utilized as described in section 45Q(f)(5).  
(c) Carbon oxide  
sequestration credit.  
Multiply column (a)  
by column (b).  
(a) Metric tons  
(b) Rate  
15a Metric tons captured and measured at the point of utilization  
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15b Metric tons captured and physically utilized by you. Attach Model Certificate UTZ for  
each utilization facility. Expressed as carbon dioxide equivalents that were determined  
pursuant to an approved Life Cycle Assessment (LCA). See instructions  
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15c Metric tons captured and physically utilized by another person. Attach Model  
Certificate UTZ for each utilization facility. Expressed as carbon dioxide equivalents  
that were determined pursuant to an approved LCA. See instructions  
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15d Sum of 15b and 15c  
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$130  
$130  
$130  
15e Metric tons captured and physically utilized by another person and for which you elect  
to allow that person to claim the resulting carbon oxide sequestration credit.  
Expressed as carbon dioxide equivalents that were determined pursuant to an  
approved LCA. See instructions. Attach Model Certificate ELECT for each utilization  
project  
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15f Your carbon oxide sequestration credit. Subtract line 15e from line 15d  
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Note. Enter $26 in column (b) for lines 15d, 15e, and 15f if prevailing wage and apprenticeship requirements aren't met.  
Model Certificate CF  
Instructions for Form 8933 (Rev. 12-2023)  
21  
Page 10  
Capture Facility Certification (continued)  
Under penalties of perjury, I attest that I am an officer of the company that’s the owner of the subject capture facility. I further attest that the above  
information is true and correct.  
Signature and date signed  
Printed or typed name of person signing this report  
Title  
Company's name and EIN  
Model Certificate CF  
22  
Instructions for Form 8933 (Rev. 12-2023)  
Model Certificate DISP-Operator  
Disposal Operator Certification  
2023  
Name(s) shown on return:  
Information about the owners of the geologic disposal site:  
Identifying number:  
1
In Table 1 below, list information about each owner of the disposal site during the calendar year. If there’re more than four owners, prepare a  
separate table with all the owner information and attach it to this model certificate.  
If one or more of the owners is a partnership or S corporation, provide information for the pass-through entity, not partners or shareholders.  
If one or more of the owners is part of a joint venture that has elected out of subchapter K of the Code, provide information for all such owners.  
Table 1 — Information About the Owner(s) of the Disposal Site  
Disposal site  
owner  
Operating  
interest (%)  
Name  
Address  
EIN  
1
2
3
4
Information about the geologic disposal site:  
2
3
4
Name and location (county and state, or offshore tract)  
List the name and EIN of the operator of the site  
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List any other companies that are identified as the operator of the project for any other  
purpose(s) and the nature of the purpose  
5a IRS-issued registration number(s) for the geologic disposal facility  
5b Geologic disposal site’s EPA e-GGRT ID number(s)*  
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6
7
When did injection of captured qualified carbon oxide begin (MM/YYYY)?  
Check here to declare that all figures of stored carbon oxide on this certificate are for carbon oxide consistent with figures reported to the  
EPA pursuant to the applicable MRV plan and subpart RR of the EPA's Greenhouse Gas Reporting Program  
Attach a copy of the approved MRV plan or provide the URL where it can be viewed on the EPA website.  
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8
Information about the qualified carbon oxide supplied to the geologic disposal site and securely stored:  
9
In Table 2, provide information about all suppliers of qualified carbon oxide during the calendar year. “Qualified” carbon oxide means carbon  
oxide from a supplier who attests that the carbon oxide was captured at one of its section 45Q facilities. For qualified carbon oxide, “supplier”  
means the person who captured the qualified carbon oxide, which may differ from the company that sold the qualified carbon oxide or  
physically delivered the qualified carbon oxide to the owner of the geologic disposal site.  
Table 2 — Information About Suppliers of Qualified Carbon Oxide  
Check if supplier  
Name and location  
of capture facility  
(county, state)  
IRS-issued  
registration  
number  
supplied any  
nonqualified  
Qualified carbon  
oxide supplier  
EPA's  
e-GGRT ID*  
Name  
EIN  
carbon oxide  
from any source  
1
2
3
* If available.  
Model Certificate DISP-Operator  
Instructions for Form 8933 (Rev. 12-2023)  
23  
 
Page 2  
Disposal Operator Certification (continued)  
10 Complete Table 3 below using information that’s consistent with all applicable EPA filings. If there’re more than four owners of the geologic  
disposal site or suppliers of qualified carbon oxide, prepare a separate table with all the supplier information and attach it to this model  
certificate.  
11  
Check here to attest that all figures in Table 3 conform to all applicable EPA filings  
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Table 3 — Information About Disposal  
Qualified carbon Qualified carbon Qualified carbon  
Total qualified  
oxide supplier carbon oxide from all  
number 3 suppliers  
All other suppliers  
of nonqualified  
carbon oxide  
Total metric tons for all  
carbon oxide suppliers  
oxide supplier  
number 1  
oxide supplier  
number 2  
(H)  
(I) Metric  
tons  
Metric  
tons  
(L) Metric  
(M) Metric  
tons  
(A)  
Geologic  
disposal  
(B)  
Metric Metric Metric  
tons tons tons  
(C)  
(D)  
(E)  
Metric  
tons  
(F)  
(G)  
(K)  
stored (J) Metric  
tons stored  
delivered  
(add  
Metric Metric delivered  
Metric  
tons  
(add  
tons  
tons  
tons  
(add  
(add  
columns delivered  
(C), (E),  
columns (I)  
columns  
and (K))  
site owner delivered stored delivered stored delivered stored columns  
stored  
(B), (D),  
and (F))  
(H) and (J))  
and (G))  
1
2
3
4
5
Total  
(add lines  
1 through  
4)  
Under penalties of perjury, I attest that I am an officer of the company that’s the operator of the subject geologic disposal site or that I have been  
designated by the operating interest owners to prepare and submit this certificate to the IRS on their behalf. I further attest that the above information  
is true and correct.  
Signature and date signed  
Printed or typed name of person signing this report  
Title  
Company’s name and EIN  
Model Certificate DISP-Operator  
24  
Instructions for Form 8933 (Rev. 12-2023)  
Model Certificate DISP-Owner  
Disposal Owner Certification  
2023  
Name(s) shown on return:  
Information about you, the owner of the geologic disposal site:  
Identifying number:  
1
2
3
Name  
Address  
EIN  
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Information about your suppliers of qualified carbon oxide. Complete a separate Model Certificate DISP-Owner for each of your  
suppliers of qualified carbon oxide:  
4
5
6
7
8
Name  
EIN  
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Name and location of facility (if supplier supplied any qualified carbon oxide)  
Type of industrial facility at which the supplier captured its qualified carbon oxide  
Check here if you were one of the suppliers. Don’t check unless the EIN of the supplier of the qualified carbon oxide is the same  
as the EIN of the entity that’s an owner of the geologic disposal site. If the EINs aren’t the same, there must be a binding written  
contract between the entities  
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9
Unless line 8 is checked, do you attest that a binding written contract between you and the supplier exists that ensures that you  
Yes  
No  
will securely store the qualified carbon oxide in the manner required under section 45Q and the underlying regulations?  
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10 Provide the date (MM/DD/YYYY) of the contract referenced in the line above or the date of the most  
recent amendment  
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11 Metric tons of qualified carbon oxide received from the supplier during the calendar year (metric tons  
should agree with the figure reported for you for this supplier by the project's operator in Model  
Certificate DISP-Operator, Table 3)  
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12 Metric tons of qualified carbon oxide received from the supplier and stored by you during the  
calendar year (metric tons should agree with the figure reported for you for this supplier by the  
disposal site's operator in Model Certificate DISP-Operator, Table 3)  
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13 Metric tons of nonqualified carbon oxide received by you during the calendar year  
14 Metric tons of nonqualified carbon oxide stored by you during the calendar year (metric tons should  
be from Model Certificate DISP-Operator, Table 3)  
15 Add lines 11 and 13. Total amount of qualified carbon oxide injected (amount should agree with the  
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figure reported for you in Model Certificate DISP-Operator, Table 3)  
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16 Add lines 12 and 14. Total amount of qualified carbon oxide stored (amount should agree with the  
figure for you in Model Certificate DISP-Operator, Table 3)  
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17 Reserved for future use.  
18 Check here if you attest that the supplier of qualified carbon oxide elected to allow you to claim some or all of the carbon oxide  
sequestration credit attributable to their qualified carbon oxide. If you checked the box, attach a copy of Model Certificate  
ELECT signed by the supplier for this calendar year  
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Under penalties of perjury, I attest that I am an officer of the company that’s the owner of the subject DISP project. I further attest that the above  
information is true and correct and that I have provided a signed copy of this completed certificate to each person who supplied qualified carbon  
oxide to my company for use at the subject DISP project during this calendar year.  
Signature and date signed  
Printed or typed name of person signing this report  
Title  
Company's name and EIN  
Model Certificate DISP-Owner  
Instructions for Form 8933 (Rev. 12-2023)  
25  
 
Model Certificate EOR-Operator  
Enhanced Oil Recovery Operator Certification  
2023  
Name(s) shown on return:  
Information about the owners of the EOR project:  
Identifying number:  
1
In Table 1 below, list information about each owner of the EOR project during the calendar year. If there’re more than four owners, prepare a  
separate table with all the owner information and attach it to this model certificate.  
If one or more of the owners is a partnership or S corporation, provide information for the pass-through entity, not partners or shareholders.  
If one or more of the owners is part of a joint venture that has elected out of subchapter K of the Code, provide the information for all such  
owners.  
Table 1 — Information About the Owner(s) of the EOR Project  
EOR project  
owner  
Name  
Address  
EIN  
Operating  
interest (%)  
1
2
3
4
Information about the EOR project:  
2
Name and location (county and state)  
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3
List the name and EIN of the person who, for purposes of Regulations section 1.45Q-2(h), is  
the operator of the project  
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4
List any other companies that are identified as the operator of the project for any other  
purpose(s) and the nature of the purpose  
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5a IRS-issued registration number(s) for the EOR project  
5b EPA e-GGRT ID number(s)*  
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6
7
Date (MM/YYYY) on which the injection of captured qualified carbon oxide began  
If the project was previously certified under section 43, state the name of the certified project  
and date (MM/DD/YYYY) of the petroleum engineer's certification  
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8
If the project wasn’t previously certified under section 43, attach a copy of a valid petroleum engineer's certification to this Model Certificate  
EOR-Operator.  
Yes No  
9
Is this project an enhanced natural gas recovery project?  
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10 Are all injection wells appropriately permitted? See Secure geological storage, earlier  
11 If you answered “No” to line 10, the credit can’t be claimed.  
12 Are any of the wells in the project EPA Class VI?  
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13 If you answered “Yes” to line 12, check here to declare that all figures of stored qualified carbon oxide on this model  
certificate are consistent with figures reported to the EPA pursuant to the applicable MRV plan and subpart RR of  
EPA’s Greenhouse Gas Reporting Program  
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14 If you answered “Yes” to line 12, provide the EPA approval date (MM/DD/YYYY) of the MRV  
plan, and attach a copy of the approved MRV plan or its URL on the EPA's website  
15 If you answered “Yes” to line 10 and “No” to line 12, are you relying on subpart RR of the  
Greenhouse Gas Reporting Program or ISO 27916 to demonstrate secure storage (check  
which one)?  
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Subpart RR  
ISO 27916  
16 If line 15 is subpart RR, provide the EPA approval date (MM/DD/YYYY) of the MRV plan, and  
attach a copy of the approved MRV plan or its URL on the EPA's website  
17 If line 15 is ISO 27916, attach a copy of the ISO 27916 documentation for the year.  
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18 If line 15 is ISO 27916, attach a copy of the certification completed by a qualified independent engineer or geologist.  
Information about the qualified carbon oxide supplied to the EOR project and securely stored:  
19 In Table 2, provide information about all suppliers of qualified carbon oxide during the calendar year. “Qualified” carbon oxide means carbon  
oxide from a supplier who attests that the carbon oxide was captured at one of its 45Q facilities. For qualified carbon oxide, “supplier” means  
the person who captured the qualified carbon oxide, who may differ from the company that sold the carbon oxide or physically delivered the  
carbon oxide to the owner of the EOR utilization facility.  
* If available.  
Model Certificate EOR-Operator  
26  
Instructions for Form 8933 (Rev. 12-2023)  
 
Page 2  
Enhanced Oil Recovery Operator Certification (continued)  
Table 2 — Information About Suppliers of Qualified Carbon Oxide  
Check if  
supplier  
provided  
any  
nonqualified  
carbon oxide  
Qualified  
carbon oxide  
supplier  
Location of capture  
facility  
Check if supplier  
provided any qualified  
carbon oxide  
Name of  
capture facility  
Name  
EIN  
(county, state)  
1
2
3
20  
Complete Table 3 below using information that conforms to all applicable EPA filings and certified ISO 27916 documentation if it was used to  
demonstrate secure storage. If there’re more than four owners of the EOR project or three suppliers of qualified carbon oxide, prepare a  
separate table that includes all relevant information and attach it to this model certificate.  
21 Check here to attest that all figures in Table 3 conform to all applicable EPA filings and certified ISO 27916 documentation  
.
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Table 3 — Information About Enhanced Oil Recovery  
Qualified carbon Qualified carbon Qualified carbon  
Total qualified  
carbon oxide from  
all suppliers  
All other  
Total metric tons for all  
carbon oxide suppliers  
oxide supplier  
number 1  
oxide supplier  
number 2  
oxide supplier  
number 3  
suppliers of  
nonqualified  
carbon oxide  
(I)  
(H)  
Metric  
Metric  
tons  
(L) Metric  
tons  
(M) Metric  
tons stored  
(add  
(B)  
Metric  
tons  
(C)  
Metric  
tons  
(D)  
Metric Metric Metric  
tons tons tons  
(E)  
(F)  
(G)  
tons  
(J)  
(K)  
Metric  
tons  
(A) EOR  
project  
owner  
stored  
Metric delivered  
Metric  
tons  
(add  
columns  
(C),  
delivered  
tons  
(add  
(add columns columns (I)  
(H) and (J))  
delivered stored delivered stored delivered stored columns  
delivered stored  
and (K))  
(B), (D),  
and (F))  
(E), and  
(G))  
1
2
3
4
5
Total (add  
lines 1  
through 4)  
Under penalties of perjury, I attest that I am an officer of the company that’s the operator of the subject EOR project or that I have been designated  
by the operating interest owners to prepare and submit this certificate to the IRS on their behalf. I further attest that the above information is true and  
correct.  
Signature and date signed  
Printed or typed name of person signing this report  
Title  
Company's name and EIN  
Model Certificate EOR-Operator  
Instructions for Form 8933 (Rev. 12-2023)  
27  
Model Certificate EOR-Owner  
Enhanced Oil Recovery Owner Certification  
2023  
Name(s) shown on return:  
Information about you, the owner of the EOR project:  
Identifying number:  
1
2
3
Name  
Address  
EIN  
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