8933 Carbon Dioxide Sequestration Credit

Form

8933

Department of the Treasury
Internal Revenue Service

Carbon Oxide Sequestration Credit
▶ Go

OMB No. 1545-0123

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

Name(s) shown on return

Part I

2021

Attachment
Sequence No.
Identifying number

165

Information About You

Check the applicable box(es). See instructions before completing this form.
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Captured qualified carbon oxide during the tax year . . . . . . . . . . . . . . . . . . . . . .
Physically disposed, used, or utilized captured qualified carbon oxide during the tax year . . . . . . . . .
Elected to allow another taxpayer to claim the carbon oxide sequestration credit that you would’ve otherwise
entitled to . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Another taxpayer elected to allow you to claim the carbon oxide sequestration credit that they would’ve otherwise
entitled to . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Part II
1

. .
. .
been
. .
been
. .
. .
. .
. .
. .

Facilities at Which Qualified Carbon Oxide Qualifies for a Credit Under Section 45Q(a)(1) or (2), or 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 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, nor
utilized as described in section 45Q(f)(5).
a

Metric tons captured and disposed of and for which you didn’t elect for another
taxpayer to claim the carbon oxide sequestration credit. See instructions for
attaching Model Certificates CF, DISP-Operator, and DISP-Owner . . . .
1a
b Inflation-adjusted credit rate
. . . . . . . . . . . . . . . .
1b
c Multiply line 1a by line 1b
. . . . . . . . . . . . . . . . . . . .
2

.

$24.10
. . . .

1c

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 used
as a tertiary injectant in a qualified enhanced oil or natural gas recovery project.
a

Metric tons captured and disposed of and for which you didn’t elect for another
taxpayer to claim the carbon oxide sequestration credit. See instructions for
attaching Model Certificates CF, EOR-Operator, and EOR-Owner . . . .
2a
b Inflation-adjusted credit rate
. . . . . . . . . . . . . . . .
2b
c Multiply line 2a by line 2b
. . . . . . . . . . . . . . . . . . . .
3

.

$12.05
. . . .

2c

Qualified carbon oxide captured using carbon capture equipment originally placed in service at
a qualified facility before February 9, 2018, and utilized as described in section 45Q(f)(5).
a

Metric tons captured and utilized and for which you didn’t elect for another
taxpayer to claim the carbon oxide sequestration credit. See instructions for
attaching Model Certificates CF and UTZ . . . . . . . . . . . .
3a
b Inflation-adjusted credit rate
. . . . . . . . . . . . . . . .
3b
c Multiply line 3a by line 3b
. . . . . . . . . . . . . . . . . . . .

Part III
4

.

$12.05
. . . .

3c

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, 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).
a

Metric tons captured and disposed of and for which you didn’t elect for another
taxpayer to claim the carbon oxide sequestration credit. See instructions for
attaching Model Certificates CF, DISP-Operator, and DISP-Owner . . . .
4a
b Section 45Q(a)(3) applicable dollar amount . . . . . . . . . . . .
4b
c Multiply line 4a by line 4b
. . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see separate instructions.

.

Cat. No. 37748H

$34.81
. . . .

4c
Form 8933 (2021)

Page 2

Form 8933 (2021)

Part III
5

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, 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.
a

Metric tons captured and disposed of and for which you didn’t elect for another
taxpayer to claim the carbon oxide sequestration credit. See instructions for
attaching Model Certificates CF, EOR-Operator, and EOR-Owner . . . .
5a
b Section 45Q(a)(4) applicable dollar amount . . . . . . . . . . . .
5b
c Multiply line 5a by line 5b
. . . . . . . . . . . . . . . . . . . .
6

.

$22.68
. . . .

5c

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, and utilized as described in section 45Q(f)(5).
a

Metric tons captured and utilized and for which you didn’t elect for another
taxpayer to claim the carbon oxide sequestration credit. See instructions for
attaching Model Certificates CF and UTZ . . . . . . . . . . . .
6a
b Section 45Q(a)(4) applicable dollar amount . . . . . . . . . . . .
6b
c Multiply line 6a by line 6b . . . . . . . . . . . . . . . . . . . . .

Part IV
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$22.68
. . . .

6c

Other Information

Check the box if you’re making the election under section 45Q(b)(3) . . . . . . . . . .
Check the box if you’re making the election under section 45Q(f)(6) . . . . . . . . . . .
Carbon oxide sequestration credit for which another taxpayer elected under section 45Q(f)(3)(B) to
allow you to claim. See instructions for attaching Model Certificates ELECT, EOR-Owner, DISP-Owner,
and UTZ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Carbon oxide sequestration credit from partnerships and S corporations (see instructions) . . . .
Add lines 1c, 2c, 3c, 4c, 5c, 6c, 9, and 10. Partnerships and S corporations, report this amount on
Schedule K. All others, report this amount on Form 3800, Part III, line 1x . . . . . . . . . .
Carbon oxide sequestration credit recaptured. See instructions for attaching Model Certificate
RECAPTURE
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Form 8933 (2021)