Form 8933 Utasítások
8933 formanyomtatvány, Carbon Oxide Sequestration Credit
Rev. december 2023
Kapcsolódó űrlapok
- Form 8933 - Carbon Oxide keresési kredit
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
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from 2026 to 2033.
Changed the base rate for section 45Q(b)(1)(A)(i)(I)
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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
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(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
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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
(IRA22). See 2023 inflation adjusted credit rates and
applicable dollar amounts, later.
for a qualified electric generating facility, a qualified DAC
Changed the credit reduction percentage to 15%. See
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Added definitions for new terms, including Applicable
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Allows the section 45Q(f)(9) election for carbon oxide
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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
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
treated as applicable entities, later.
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
of the credit. See Pre-filing registration requirement for
payments or transfers, later.
Made prevailing wage and apprenticeship
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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
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
Information About Facility, later.
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.
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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.
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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.
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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.
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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
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(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
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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.
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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.
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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
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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
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
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In the case of an applicable electric generating unit that
CAUTION
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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
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
register, go to IRS.gov/Register for elective payment or
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
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(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.
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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
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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/
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,
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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
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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
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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
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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
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is allowing the credit claimant to claim and the
corresponding metric tons of carbon oxide; and
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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.
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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
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equipment for any prior tax year;
Information required to be provided by electing tax-
payer.
The facility at which such equipment is placed in
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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
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.
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:
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
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
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
earlier, to claim the increased credit amount.
Line 10. If you checked the box on line 10a, see
Additional information, earlier.
Line 10c. Enter the credit amount from line 10a or 10b,
whichever is applicable. To see model versions of
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
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
Additional information, earlier.
Line 5. If you checked the box on line 5a, enter $67.35
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
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
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
earlier, to claim the increased credit amount.
Line 12. If you checked the box on line 12a, see
Additional information, earlier.
Line 12c. Enter the credit amount from line 12a or 12b,
whichever is applicable. To see model versions of
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
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
Additional information, earlier.
Line 13c. Enter the credit amount from line 13a or 13b,
whichever is applicable. To see model versions of
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
Additional information, earlier.
Instructions for Form 8933 (Rev. 12-2023)
11
attachments substantially similar to model certificates
shown below.
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
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
Additional information, earlier.
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
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.
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.
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.
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
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.
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.
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.
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
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
3d Add lines 3b and 3c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$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
.
.
.
.
.
.
.
.
3f Your carbon oxide sequestration credit. Subtract line 3e from line 3d
.
.
.
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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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.
.
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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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4f Your carbon oxide sequestration credit. Subtract line 4e from line 4d
.
.
.
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5b Metric tons captured and injected by you. Attach Model Certificates EOR-Operator and
EOR-Owner for each recovery project
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5c Metric tons captured and injected by another person. Attach Model Certificates
EOR-Operator and EOR-Owner for each recovery project
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5d Add lines 5b and 5c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5f Your carbon oxide sequestration credit. Subtract line 5e from line 5d
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
6d Add lines 6b and 6c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$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
.
.
.
.
.
.
.
.
6f Your carbon oxide sequestration credit. Subtract line 6e from line 6d
.
.
.
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7f Your carbon oxide sequestration credit. Subtract line 7e from line 7d
.
.
.
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8b Metric tons captured and injected by you. Attach Model Certificates EOR-Operator
and EOR-Owner for each recovery project
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8c Metric tons captured and injected by another person. Attach Model Certificates
EOR-Operator and EOR-Owner for each recovery project
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8d Add lines 8b and 8c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8f
Your carbon oxide sequestration credit. Subtract line 8e from line 8d
.
.
.
.
.
$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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
9d Add lines 9b and 9c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9f Your carbon oxide sequestration credit. Subtract line 9e from line 9d
.
.
.
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10f Your carbon oxide sequestration credit. Subtract line 10e from line 10d
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11b Metric tons captured and injected by you. Attach Model Certificates EOR-Operator
and EOR-Owner for each recovery project
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11c Metric tons captured and injected by another person. Attach Model Certificates
EOR-Operator and EOR-Owner for each recovery project
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11d Add lines 11b and 11c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11f Your carbon oxide sequestration credit. Subtract line 11e from line 11d
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
12d Add lines 12b and 12c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12f Your carbon oxide sequestration credit. Subtract line 12e from line 12d
.
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13f Your carbon oxide sequestration credit. Subtract line 13e from line 13d
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14b Metric tons captured and injected by you. Attach Model Certificates EOR-Operator
and EOR-Owner for each recovery project
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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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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
.
.
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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Information about all suppliers of qualified carbon oxide to you. Complete multiple model certificates if you had more than one supplier
of qualified carbon oxide:
4
5
6
7
8
Name
EIN
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Name and location (county, state) of qualified carbon oxide capture facility
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 will securely store the qualified carbon oxide in the manner required under section 45Q and the underlying regulations?
Yes
No
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 EOR-Operator, Table 3)
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12 Metric tons of qualified carbon oxide stored by you during the year (metric tons should agree
with the figure reported for you for this supplier by the disposal site's operator in Model
Certificate EOR-Operator, Table 3)
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13 Metric tons of nonqualified carbon oxide received by you during the year
14 Metric tons of nonqualified carbon oxide utilized as a tertiary injectant stored by you during the
calendar year (metric tons should be from Model Certificate EOR-Operator, Table 3)
15 Add lines 11 and 13. Total amount of qualified carbon oxide injected (amount should agree with
the figure for you in Model Certificate EOR-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 EOR-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 both you and 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 EOR 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 EOR project during this year.
Signature and date signed
Printed or typed name and title of person signing this report
Title
Company's name and EIN
Model Certificate EOR-Owner
28
Instructions for Form 8933 (Rev. 12-2023)
Model Certificate UTZ
Utilization Certification
2023
Name(s) shown on return:
Part I. Information About the Qualified Carbon Utilization Facility and Utilization of Carbon Oxide
Section 1—Information about owner or lessee(s) of the carbon utilization facility and utilization of qualified carbon oxide at this facility:
Identifying number:
1
In Table 1 below, list information about each owner or lessee of the carbon oxide utilization facility during the calendar year. If there’re more than
four owners or lessees, prepare a separate table with all the owner or lessee information and attach it to this model certificate.
Note. If one or more of the owners is a partnership or S corporation, provide information for the pass-through entity, not partners or shareholders.
Table 1 — Information About the Owner(s) or Lessee(s) of the Qualified Carbon Utilization Facility
Owner/Lessee
Name
Address
EIN
Operating interest (%)
1
2
3
4
Total
2
3
4
5
Name of the utilization facility
Location of the utilization facility (street, county, and state)
Registered owner or operator
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Provide information about utilization of qualified carbon oxide at this facility below.
Check all that apply
Describe in more detail how the qualified carbon oxide is utilized
a
b
c
Fixation through photosynthesis or
chemosynthesis, such as through the growing of
algae or bacteria.
Chemical conversion to a material or chemical
compound in which qualified carbon oxide is
securely stored.
For any other purpose for which a commercial
market exists (with the exception of use as a
tertiary injectant in a qualified enhanced oil or
natural gas recovery project), as determined by
regulations or other official guidance.
Yes No
5.1 Do you attest that a commercial market exists for your particular product, process, or service?
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5.2 Have you attached a statement substantiating that a commercial market exists? Don’t complete this model certificate unless you
answered “Yes” to the questions on lines 5.1 and 5.2. See instructions
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Model Certificate UTZ
Instructions for Form 8933 (Rev. 12-2023)
29
30
Instructions for Form 8933 (Rev. 12-2023)
Instructions for Form 8933 (Rev. 12-2023)
31
32
Instructions for Form 8933 (Rev. 12-2023)
Instructions for Form 8933 (Rev. 12-2023)
33
Model Certificate ELECT
Election Certification
2023
Name(s) shown on return:
Identifying number:
Part I. Information About Electing Taxpayer and Credit Claimant
Section 1—Electing taxpayer's information from Model Certificate CF:
1
2
3
4
5
6
Name
Address
TIN
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Location of capture facility
Placed-in-service date of carbon capture equipment. See Rev. Rul. 2021-13, 2021-30 I.R.B. 152
Type of industrial facility
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7a IRS-issued registration number for each facility where carbon oxide was captured
7b EPA e-GGRT ID number(s)* of each facility where carbon oxide was captured
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Section 2—Information about the credit claimant. Complete a separate Model Certificate ELECT for each credit claimant (see
instructions):
8
9
Name
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Address
10 TIN
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11 Do you attest that the credit claimant isn’t a subcontractor? If you can’t answer “Yes,” you can’t elect to allow the credit claimant to
claim any of your credit
Yes No
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12 Check which statement applies:
a
b
c
Credit claimant disposed of qualified carbon oxide in secure geological storage and didn’t use it as a tertiary injectant in a qualified
enhanced oil or natural gas recovery project, nor utilized it in a way described in section 45Q(f)(5).
Credit claimant disposed of qualified carbon oxide in secure geological storage and used it as a tertiary injectant in a qualified
enhanced oil or natural gas recovery project.
Credit claimant utilized qualified carbon oxide in a way described in section 45Q(f)(5).
13 Location of disposal site if box 12a or 12b was checked
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14a IRS-issued registration number for each disposal site if box 12a or 12b was checked
14b EPA e-GGRT ID number(s)* of each disposal site if box 12a or 12b was checked
15 Check which statement applies:
.
.
.
a
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a 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 in a way described in section 45Q(f)(5).
b
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a 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
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a facility on or after February 9, 2018,
and before 2023, and utilized as described in section 45Q(f)(5).
d
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a 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).
e
f
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a 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.
Qualified carbon oxide captured using carbon capture equipment originally placed in service at a 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).
16
If box 15a, 15b, or 15c was checked, check here if you elect to claim the credit rates for equipment placed in service prior to the
enactment of the Bipartisan Budget Act of 2018.
Model Certificate ELECT
34
Instructions for Form 8933 (Rev. 12-2023)
Page 2
Election Certification (continued)
Section 2—Information about the credit claimant. Complete a separate Model Certificate ELECT for each credit claimant (see
instructions): (continued)
17 Check the correct credit rate that applies to 2023 based on the boxes checked for lines 12, 15, and 16.
a
b
c
d
$26.94 ($20 plus inflation for old equipment)
$13.47 ($10 plus inflation for old equipment)
$26.94 ($134.70**) for new equipment and qualified carbon oxide disposed of in secure storage and not used in EOR
$13.47 ($67.35**) for new equipment and qualified carbon oxide disposed of in secure storage and used in EOR or utilized in a manner
described in section 45Q(f)(5)
e
f
$40.89 for new equipment and qualified carbon oxide disposed of in secure storage and not used in EOR
$27.61 for new equipment and qualified carbon oxide disposed of in secure storage and used in EOR or utilized in a manner described
in section 45Q(f)(5)
g
h
$17 ($85**) for equipment placed in service after 2022 and qualified carbon oxide disposed of in secure storage and not used in EOR
$12 ($60**) for equipment placed in service after 2022 and qualified carbon oxide disposed of in secure storage and used in EOR or
utilized in a manner described in section 45Q(f)(5)
i.
$36 ($180**) for DAC equipment placed in service after 2022 and qualified carbon oxide disposed of in secure storage and not used in
EOR
j
$26 ($130**) for DAC equipment placed in service after 2022 and qualified carbon oxide disposed of in secure storage and used in
EOR or utilized in a manner described in section 45Q(f)(5)
* If available.
** If prevailing wage and apprenticeship requirement are met.
Part II. Election Information
1
If box 12a was checked, metric tons of qualified carbon oxide captured by the Electing Taxpayer and
disposed of in secure geological storage by the Credit Claimant and not used as a tertiary injectant in a
qualified enhanced oil or natural gas recovery project, nor utilized it in a way described in section 45Q(f)
(5) (metric tons should agree with the amount on Model Certificate DISP-Owner, line 12)
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2
If box 12b was checked, metric tons of qualified carbon oxide captured by the Electing Taxpayer and
disposed of in secure geological storage by the Credit Claimant and used as a tertiary injectant in a
qualified enhanced oil or natural gas recovery project (metric tons should agree with the amount on
Model Certificate EOR-Owner, line 12)
If box 12c was checked, metric tons of the Electing Taxpayer's qualified carbon oxide, expressed as
carbon dioxide equivalent, utilized in the Credit Claimant's facility and determined by an LCA (metric tons
should agree with the amount in Model Certificate UTZ, Part III, line 12)
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3
4
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Metric tons of qualified carbon oxide listed on line 1, 2, or 3, allowed by electing taxpayer to be claimed
by the credit claimant. Based upon the box checked in Part I, line 15, electing taxpayer adds this amount
to Model Certificate CF, Part III, column (a) of lines 1e, 2e, 3e, 4e, 5e, 6e, 7e, 8e, 9e, 10e, 11e, 12e, 13e,
14e, or 15e
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5
6
2023 credit rate from line 17 of Part I
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Multiply line 4 by line 5. Carbon oxide sequestration credit allowed by electing taxpayer to be claimed by
the credit claimant. Credit claimant adds this amount to its Form 8933, line 19
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7
8
Subtract line 4 from amount listed on lines 1, 2, or 3. Metric tons of qualified carbon oxide not allowed by
electing taxpayer to be claimed by the credit claimant
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Multiply line 7 by line 5. Carbon oxide sequestration credit retained by the electing taxpayer
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Model Certificate ELECT
Page 3
Instructions for Form 8933 (Rev. 12-2023)
35
Election Certification (continued)
Under penalties of perjury, I attest that I am an officer of the company that’s the owner of carbon capture equipment described in Part I, lines 1
through 7. 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
Under penalties of perjury, I attest that I am an officer of the company that’s the owner of the carbon oxide disposal, use, or utilization site described
in Part I, lines 8 through 12. 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 ELECT
36
Instructions for Form 8933 (Rev. 12-2023)
Model Certificate RECAPTURE
Recapture Certification
2023
Name(s) shown on return:
Identifying number:
Part I. Information About the Geologic Disposal Site
Section 1—Information about the owner(s) of the geologic disposal site:
Table 1 — Information About the Owner(s) of the Geologic Disposal Site
2023 2022
Name, EIN,
and address
1
2021
Name, EIN,
and address
2020
Operating
Name, EIN,
Operating
Operating
interest (%)
Name, EIN,
and address
Operating
interest (%) and address
interest (%)
interest (%)
Owner A
Owner B
Owner C
Owner D
All other
owners.
Attach a
complete
table on
a
separate
sheet.
Section 2—Information about the geologic disposal site or EOR project for 2023:
2
3
4
Indicate if the project is a geologic disposal site (without EOR) or an EOR project
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Name and location (county and state)
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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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5
List any other companies that are identified as the operator of the project for any other purpose(s) and the
nature of the purpose(s)
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6a IRS-issued registration number(s) for geologic disposal site
6b EPA e-GGRT ID number(s)*
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7
8
When did injection of captured carbon oxide begin (MM/YYYY)?
If the EOR project was previously certified under section 43, state the name of the certified project and the
date (MM/DD/YYYY) of the petroleum engineer's certification
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9
If the EOR project wasn’t previously certified under section 43, attach a copy of a valid petroleum engineer's certification to this Model
Certificate RECAPTURE.
Yes
No
10 Is this EOR project an enhanced natural gas recovery project?
11–15 Reserved for future use.
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16 If the amount of sequestered carbon oxide has been determined pursuant to 40 CFR Part 98 subpart RR, attach a copy of the approved
MRV plan or provide the URL of it on the EPA's website.
17 If the amount of sequestered carbon oxide has been determined pursuant to ISO 27916, attach a copy of the ISO 27916 documentation for
the calendar year. Also attach a copy of the certification by a qualified independent engineer or geologist.
* If available.
Model Certificate RECAPTURE
Instructions for Form 8933 (Rev. 12-2023)
37
Page 2
Part II. Determination of Recaptured Qualified Carbon Oxide
1
2
3
List the total metric tons of qualified carbon oxide securely stored in the geologic disposal site or EOR project during
2023
Metric tons of qualified carbon oxide that, during 2023, the owner, operator, or regulatory agency determined has leaked
from the containment area of the reservoir during 2023 or previous calendar years if not previously accounted for .
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Metric tons of qualified carbon oxide that, during 2023, the owner, operator, or regulatory agency determined has leaked
from the containment area of the reservoir during 2023 or previous calendar years if not previously accounted for, and will
eventually migrate to the atmosphere
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4
5
If line 3 is less than line 2, attach a statement explaining how you determined that the qualified carbon oxide won’t eventually
migrate to the atmosphere.
Subtract line 1 from line 3. If greater than zero, a recapture event has occurred. This is the qualified carbon oxide subject to
recapture. See Regulations section 1.45Q-5(d). Complete the remainder of Part II. Don’t complete this model certificate if a
recapture event didn’t occur
Attach a statement describing the cause of the leakage of qualified carbon oxide.
Which regulatory agencies were made aware of the leakage of qualified carbon oxide?
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6
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8
Attach a copy of Model Certificate DISP-Operator or Model Certificate EOR-Operator for this disposal site for each of the previous THREE
calendar years.
9
Complete Table 2 below.
10 In column (C), list the amount of total carbon oxide stored in each of the THREE calendar years prior to the current calendar year. This would be
from Model Certificate EOR-Operator, Table 3, column (M), row (5), for each year.
11 In columns (E), (F), (G), (H), and (I), allocate the amount in column (D) to each owner of the geologic disposal site or EOR project for each year.
Check the box if the carbon oxide was qualified. Use two columns for any owner that stored both qualified and nonqualified carbon oxide. If
more columns are needed, attach a separate table that shows the allocation for all owners. You should allocate the amount of stored carbon
oxide on a pro rata basis, using figures from Model Certificate EOR-Operator, Table 3, of each year, unless there is a sound engineering basis to
do otherwise.
12 Check here if the allocation of the amounts in column (D) were done in a manner other than pro rata and attach an explanatory
statement
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Table 2 — Information About Stored Carbon Oxide Subject to Recapture
(C)
Metric
Allocation of stored carbon oxide subject to recapture
(F) (G) (H) (I) (J)
(E)
(K)
tons of
stored
Owner
name
Reserved
for future
use
Total. Add
columns (E)
through (I)
carbon
oxide
from
Table 3 of
the
applicable
Operator
Certificate
for the
indicated
year
and EIN
(D) Stored
carbon oxide
subject to
(A)
Year
prior
Check if
carbon
oxide
(B)
Year
recapture*
was
qualified
carbon
oxide
(1) 1st
2022
2021
2020
(2) 2nd
(3) 3rd
(4) Total. Add
rows (1)
through (3).
(5) Subtract Part II, line 5,
from column (D), row (4).
Metric tons of carbon
oxide not subject to
recapture due to
look-back being limited
to THREE calendar
years.
13
Provide a copy of Parts I and II to each owner of the disposal site or EOR project during the current and THREE previous calendar years.
Model Certificate RECAPTURE
38
Instructions for Form 8933 (Rev. 12-2023)
Page 3
Recapture Certification (continued)
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 the subject EOR
project or 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 qualified carbon oxide sequestration credit recapture information is true and correct.
Signature and date signed
Printed or typed name of person signing this report
Title
Company's name and EIN
Part III. Determination of Recaptured Qualified Carbon Oxide for Supplier
Part III will be prepared by each owner of the disposal site or EOR project during the current and THREE previous calendar years. Part III will be
used to determine the amount of qualified carbon oxide sequestration credit that needs to be recaptured. A separate Part III should be completed for
each supplier of qualified carbon oxide during the current and THREE previous calendar years and a copy should be given to each supplier.
Information about you, the owner of the EOR project:
1
2
3
Name
Address
EIN
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Information about suppliers who supplied carbon oxide during any of the THREE previous calendar years. COMPLETE A PART III FOR
EACH SUPPLIER:
4
5
6
7
8
Name
EIN
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Name and location of carbon oxide capture facility (if supplier supplied any qualified carbon oxide)
Type of industrial facility at which the supplier captured its qualified carbon oxide .
Complete Table 5 using information from Table 3 of Model Certificate EOR for the previous THREE calendar years. Complete a separate Table
5 for each supplier of qualified carbon oxide during the previous THREE calendar years. If one supplier supplied qualified carbon oxide from
multiple facilities, complete a Table 5 for each facility.
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Model Certificate RECAPTURE
Instructions for Form 8933 (Rev. 12-2023)
39
Page 4
Recapture Certification (continued)
Table 5 — Information About Carbon Oxide Sequestration Credit Subject to Recapture by Supplier
Supplier Name:
(H) Amount
of carbon
oxide
(I) Metric tons
(J) Amount of
of carbon oxide carbon oxide
sequestration
for which the
supplier didn’t credit for which
sequestration
(G) Metric tons of
carbon oxide for
which the
credit for
which the
supplier
elected to
allow you to
claim the
carbon oxide
sequestration
credit ($).
Multiply
(C) Total
metric
(E) Your
amount of
qualified
carbon
elect to allow
you to claim
the carbon
oxide
sequestration
credit (MT).
Subtract
column (G)
from column
(E).
the supplier
didn’t elect to
allow you to
claim the
carbon oxide
sequestration
credit ($).
Multiply
column (I) by
column (F).
(D) Total
(F) Rate of
tons of
stored
(A)
Year
prior
metric tons of
stored carbon
oxide subject
to recapture
carbon oxide supplier elected
sequestration to allow you to
(B)
Year carbon
oxide
oxide
credit for the claim the carbon
subject to
recapture
year ($/MT)
oxide
from
Table 2
sequestration
credit (MT)
column (G)
by column
(F).
(1) 1st 2022
(2) 2nd 2021
(3) 3rd 2020
(4) Total metric tons. Add rows (1) through (3)
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(5) Amount of carbon oxide sequestration credit you must recapture this year for carbon oxide
supplied by this supplier. Add rows (1) through (3). Add to your Form 8933, Part III,
line 22
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(6) Total metric tons. Add rows (1) through (3)
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(7) Amount of carbon oxide sequestration credit the supplier of carbon oxide must recapture this year. Add rows (1) through
(3). The supplier must add this amount to its Form 8933, Part III, line 22
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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 geologic disposal site or the subject EOR
project. I further attest that the above information is true and correct and that I have provided a signed copy of this completed recapture certificate to
each person.
Signature and date signed
Printed or typed name of person signing this report
Title
Company's name and EIN
Model Certificate RECAPTURE
40
Instructions for Form 8933 (Rev. 12-2023)
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the
United States. You are required to give us the information. We need it to ensure that you are complying with these laws
and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden
for individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123
and is included in the estimates shown in the instructions for their individual and business income tax return. The
estimated burden for all other taxpayers who file this form is shown below.
Recordkeeping. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 hr., 43 min.
Learning about the law or the form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 hr., 9 min.
Preparing and sending the form to the IRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 hr., 39 min.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,
we would be happy to hear from you. See the instructions for the tax return with which this form is filed.
Instructions for Form 8933 (Rev. 12-2023)
41