Sch D (8933) Recapture Certification

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Schedule D
(Form 8933)
(December 2024)
Department of the Treasury
Internal Revenue Service
Name(s) shown on return

Part I

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 22, 2024
DO NOT FILE
Recapture Certification

Attach to Form 8933.
Go to www.irs.gov/Form8933 for instructions and the latest information.

OMB No. 1545-2132

Identifying number

Information About the Geological Disposal Site

Section 1—Information about the owner(s) of the geological disposal site
1
Provide information about owner(s) of the geological disposal site.
• If there are more than four owners, prepare a separate schedule with all the owner information and attach it to this schedule.
(a) Current calendar year

A

(i) Owner’s name
(ii) Employer
identification
number (EIN)
(iii) Address

.

(iv) Operating
interest (%)
B

(i) Owner’s name
(ii) EIN . . .
(iii) Address

.

(b) 1st previous calendar year

(c) 2nd previous calendar year

(d) 3rd previous calendar year

(iv) Operating
interest (%)
C

(i) Owner’s name
(ii) EIN . . .
(iii) Address

.

(iv) Operating
interest (%)
D

(i) Owner’s name
(ii) EIN . . .
(iii) Address

.

(iv) Operating
interest (%)
For Paperwork Reduction Act Notice, see the Instructions for Form 8933.

Cat. No. 94875N

Schedule D (Form 8933) (12-2024)

Schedule D (Form 8933) (12-2024)

Part I

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 22, 2024
DO NOT FILE

Section 2—Information about the geological disposal site or enhanced oil recovery (EOR) project for the year
2
Check if the project is:
Geological disposal site
(ii)
EOR
(i)
3
Name and location (county and state)
4a For purpose of Regulations section 1.45Q-2(h), enter project operator’s name
5

Other company(ies) identified as the operator of the project for any other purpose(s) and the nature of the purpose

6a

IRS-issued registration number(s) for the geological
disposal site

8a

If the EOR project was previously certified under section 43, state the name of the certified project

9
10
11
12
13
14
15
16
17

3
4
5
6
7
8

6b

EPA e-GGRT ID number(s), if available

8b

7

4b

And EIN

Date (MM/YYYY) on which the injection
of captured carbon oxide began

And the date (MM/YYYY) of the petroleum engineer’s certification

If the EOR project wasn’t previously certified under section 43, attach a copy of a valid petroleum engineer’s certification to this schedule.
Is this EOR project an enhanced natural gas recovery project? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Reserved for future use.
Reserved for future use.
Reserved for future use.
Reserved for future use.
Reserved for future use.
If the amount of sequestered carbon oxide has been determined pursuant to 40 CFR Part 98 subpart RR, attach a copy of the approved Monitoring, Reporting, and
Verification (MRV) plan or provide the URL of it on the EPA’s website.
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.

Part II
1
2

Page 2

Information About the Geological Disposal Site (continued)

Determination of Recaptured Qualified Carbon Oxide

List the total metric tons of qualified carbon oxide securely stored in the geological disposal site or EOR project during the year . . . .
Metric tons of qualified carbon oxide that, during the year, the owner, operator, or regulatory agency determined has leaked from the
containment area of the reservoir during the year or previous calendar years if not previously accounted for . . . . . . . . . . .
Metric tons of qualified carbon oxide that, during the year, the owner, operator, or regulatory agency determined has leaked from the containment
area of the reservoir during the year or previous calendar years if not previously accounted for, and will eventually migrate to the atmosphere .
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.
Qualified carbon oxide subject to recapture. Subtract line 1 from line 3. If greater than zero, a recapture event has occurred. See Regulations
section 1.45Q-5(d). Complete the remainder of Part II. Don’t complete this schedule 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?
Attach a copy of Schedule B (Form 8933) or Schedule C (Form 8933) for this disposal site for each of the previous THREE calendar years.

1
2
3

5

Schedule D (Form 8933) (12-2024)

Schedule D (Form 8933) (12-2024)

Part II
9

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 22, 2024
DO NOT FILE

Page 3

Determination of Recaptured Qualified Carbon Oxide (continued)

List information about stored carbon oxide subject to recapture.

Allocation of stored carbon oxide subject to recapture

(a)
Year
prior

A 1st
previous
calendar
year .
B 2nd
previous
calendar
year .
C 3rd
previous
calendar
year .
D Total.
Add
rows A
through
C . .

(b) Metric tons
of stored
carbon oxide
for the
indicated year

(c) Stored
carbon oxide
subject to
recapture

(d) Geological
disposal site or
EOR project

(e) Geological
disposal site or
EOR project

(f) Geological
disposal site or
EOR project

(g) Geological
disposal site or
EOR project

(h) Geological
disposal site or
EOR project

(i) Owner’s name

(i) Owner’s name

(i) Owner’s name

(i) Owner’s name

(i) Owner’s name

(ii) EIN
(iii) Check if
carbon oxide
was qualified
carbon oxide

(ii) EIN
(iii) Check if
carbon oxide
was qualified
carbon oxide

(ii) EIN
(iii) Check if
carbon oxide
was qualified
carbon oxide

(ii) EIN
(iii) Check if
carbon oxide
was qualified
carbon oxide

(ii) EIN
(iii) Check if
carbon oxide
was qualified
carbon oxide

(i) Total.
Add columns (d)
through (h)

E Metric tons of carbon oxide not
subject to recapture due to lookback being limited to THREE
calendar years. Subtract Part II,
line 5, from row D, column (c) . .
10
11

12
13

In column (b), 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 Schedule C (Form
8933), line 20, column (m), for each year.
In columns (d) through (h), allocate the amount in column (c) to each owner of the geological 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 schedule that shows
the allocation for all owners. You should allocate the amount of stored carbon oxide on a pro rata basis, using figures from Schedule C (Form 8933), line 20, of each year,
unless there is a sound engineering basis to do otherwise.
Check here if the allocation of the amounts in column (c) were done in a manner other than pro rata and attach an explanatory statement . . . . . . . . . .
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.
Schedule D (Form 8933) (12-2024)

Schedule D (Form 8933) (12-2024)

Part III

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 22, 2024
DO NOT FILE

Page 4

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.
Section 1—Information about you, the owner of the EOR project
1
Name
3 EIN
2

Address

Section 2—Information about suppliers who supplied carbon oxide during any of the THREE previous calendar years
Note: Complete a Part III for each supplier.
4
Name

EIN

6

Name and location of carbon oxide capture facility (if supplier supplied any
qualified carbon oxide)

8

Complete Part III, line 8, using information from Schedule C (Form 8933), line 20, for the previous THREE calendar years. Complete a separate Part III 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 Part III, line 8, for each facility.
Supplier Name:
(a)
Year

(b) Total
metric tons
of stored
carbon oxide
from
Part II, line 9

(c) Total
metric tons
of stored
carbon oxide
subject to
recapture

(d) Your amount
of qualified
carbon oxide
subject to
recapture

7

5

Type of industrial facility at which the supplier captured its qualified carbon oxide

(g) Amount of
(h) Metric tons
carbon oxide
of carbon oxide
(e) Rate of
(f) Metric tons
sequestration credit
for which the
carbon oxide
of carbon oxide
for which the
supplier didn’t elect
sequestration credit
for which the
supplier elected
to allow you to claim
for the year
supplier elected
the carbon oxide
($/MT)
to allow you to claim to allow you to claim
the carbon oxide
sequestration credit
the carbon oxide
(MT). Subtract
sequestration credit sequestration credit ($).
Multiply column (f)
column (f) from
(MT)
by column (e).
column (d).

(i) Amount of
carbon oxide
sequestration credit
for which the
supplier didn’t elect
to allow you to claim
the carbon oxide
sequestration credit ($).
Multiply column (h)
by column (e).

A 1st
previous
calendar
year .
B 2nd
previous
calendar
year .
C 3rd
previous
calendar
year .
D Total metric tons. Add rows A through C . . . . . . . . . . . . . . . . .
E Amount of carbon oxide sequestration credit you must recapture this year for carbon oxide supplied by this
supplier. Add rows A through C. Add to your Form 8933, Part III, line 7 . . . . . . . . . . . . . .
F Total metric tons. Add rows A through C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
G Amount of carbon oxide sequestration credit the supplier of carbon oxide must recapture this year. Add rows A through C. The supplier must add this
amount to its Form 8933, Part III, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule D (Form 8933) (12-2024)