8933 Carbon Dioxide Sequestration Credit

Form

8933

Department of the Treasury
Internal Revenue Service

Carbon Oxide Sequestration Credit
▶ Go

OMB No. 1545-0123

2020

▶ Attach to your tax return.
to www.irs.gov/Form8933 for instructions and the latest information.

Attachment
Sequence No.
Identifying number

Name(s) shown on return

Qualified carbon oxide captured using carbon capture equipment originally placed in service
at a qualified facility before February 9, 2018, disposed of in secure geological storage and not
used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, or
utilized in a way described in section 45Q(f)(5).
1a Metric tons captured and disposed of . . . . . . . . . . . .
b Inflation-adjusted credit rate . . . . . . . . . . . . . . . .
$23.82
c Multiply line 1a by line 1b . . . . . . . . . . . . . . . . . . . . . . . . . .

1c

Qualified carbon oxide captured using carbon capture equipment originally placed in service
at a qualified facility before February 9, 2018, used as a tertiary injectant in a qualified enhanced
oil or natural gas recovery project and disposed of in secure geological storage, or utilized in a
way described in section 45Q(f)(5).
2a Metric tons captured and used or utilized . . . . . . . . . . .
b Inflation-adjusted credit rate . . . . . . . . . . . . . . . .
$11.91
c Multiply line 2a by line 2b . . . . . . . . . . . . . . . . . . . . . . . . . .

2c

Qualified carbon oxide captured using carbon capture equipment originally placed in service
at a qualified facility on or after February 9, 2018, 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,
or utilized in a way described in section 45Q(f)(5).
3a Metric tons captured and disposed of . . . . . . . . . . . .
b Section 45Q(a)(3) applicable dollar amount . . . . . . . . . . .
$31.77
c Multiply line 3a by line 3b . . . . . . . . . . . . . . . . . . . . . . . . . .

3c

Qualified carbon oxide captured using carbon capture equipment originally placed in service
at a qualified facility on or after February 9, 2018, during the 12-year period beginning on the
date the equipment was originally placed in service, used as a tertiary injectant in a qualified
enhanced oil or natural gas recovery project and disposed of in secure geological storage, or
utilized in a way described in section 45Q(f)(5).
4a Metric tons captured and used or utilized . . . . . . . . . . .
b Section 45Q(a)(4) applicable dollar amount . . . . . . . . . . .
$20.22
c Multiply line 4a by line 4b . . . . . . . . . . . . . . . . . . . . . . . . . .

4c

5

Section 45Q(b)(3) election. Check the box if you’re making the election under section 45Q(b)(3)

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6

Section 45Q(f)(6) election. Check the box if you’re making the election under section 45Q(f)(6) .

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7

Section 45Q(f)(3)(B) election. Check the box if you’re making the election under section 45Q(f)(3)(B)

8

Carbon oxide sequestration credit from partnerships and S corporations (see instructions) .

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Add lines 1c, 2c, 3c, 4c, and 8. Partnerships and S corporations, report this amount on Schedule K.
All others, report this amount on Form 3800, Part III, line 1x . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37748H

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165

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Form 8933 (2020)