1225 Form 8933 (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8933.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

8933¶

(Rev. December 2025)

Department of the Treasury Internal Revenue Service

Exceptions & meaning →

Carbon Oxide Sequestration Credit¶

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

OMB No. 1545-0123

Attachment Sequence No. 165

Name(s) shown on return Identifying number

Part I Information About Facility, Carbon Capture Equipment, DAC Facility, Carbon Oxide Sequestration Types, Credit Calculation, and Your Elections Section 1—Facility Information

1 If making an elective payment election or transfer election, enter the IRS-issued registration number for the facility:

2 Facility’s EPA e-GGRT ID number(s), if available:

3 Facility type. Enter GEO, EOR, and/or UTZ (see instructions):

4a If different than filer, enter (i) owner’s name: and (ii) owner’s TIN:

b Address of the facility (if applicable):

c Coordinates. (i) Latitude:

. (ii) Longitude:

Enter a “+” (plus) or “-” (minus) sign in the first box.

5 Date construction began (MM/DD/YYYY):

6 Date placed in service (MM/DD/YYYY):

7 Total metric tons of carbon oxide captured during the tax year:

Section 2—Industrial Facility Information

8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.	Yes	No
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.
8 Reserved for future use. 9 Is the facility an electricity-generating facility? . . . . . . . . . . . . . . . . . . . . . . . 10 Is the facility a direct air capture (DAC) facility? If “Yes,” skip to line 16 . . . . . . . . . . . . . . 11 If the facility isn’t an electricity-generating or DAC facility, state the nature of the facility (for example, ethanol production, cement manufacturing, etc.): 12 Does the facility described above process carbon dioxide or any other gas from underground deposits? . . . a If you answered “Yes” to line 12, 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? . . . . . . . . . . . . . . . . . . . . . . . . . . b If you answered “Yes” to line 12a, you can’t treat the facility as a qualified industrial facility to the extent that it processed gas described on line 12a during the tax year. See line 12c. c If you answered “Yes” to line 12a, 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 carbon oxide sequestration credit (credit) that might be available? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If you answered “Yes” to line 12c, have you attached an attestment letter from an independent registered engineer? Don’t treat the facility as a qualified industrial facility unless you answered “Yes” to both lines 12c and 12d. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 What were the emissions of carbon oxide during the tax year (amount released to the atmosphere plus amount captured)? a Of the amount listed on line 13, what amount was carbon dioxide? b Of the amount listed on line 13, what amount was carbon monoxide? 14 Were first-year carbon oxide emissions annualized for this tax year? . . . . . . . . . . . . . . . a If you answered “Yes” to line 14, state the annualized carbon oxide emissions and attach a statement that shows how you determined the annualized carbon oxide emissions: 15 Was aggregation of multiple facilities required to achieve the requisite carbon capture thresholds? . . . . . a If you answered “Yes” to line 15, attach a statement that lists the facilities and describes the appropriateness of their aggregation.

Form 8933 (Rev. 12-2025) Page 2 Section 3—Carbon Capture Equipment and DAC Facility Information

Form 8933 (Rev. 12-2025)

Form 8933 (Rev. 12-2025) Page 3 Part II Information About You Check the applicable box(es).

1 You have obtained an analysis of lifecycle greenhouse gas emissions (LCA) approved by the IRS . . . . . . . . . 2 You physically or contractually ensured the capture of qualified carbon oxide during the tax year . . . . . . . . . 3 You physically or contractually ensured the disposal, usage as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, or utilization of captured qualified carbon oxide during the tax year . . . . . . . . . . . . . 4 You elected to allow another taxpayer to claim the carbon oxide sequestration credit that you would’ve otherwise been entitled to . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Another taxpayer elected to allow you to claim the carbon oxide sequestration credit that they would’ve otherwise been entitled to . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 You’re making the election under section 45Q(b)(3) . . . . . . . . . . . . . . . . . . . . . . . . 7 You’re making the election under section 45Q(f)(6) . . . . . . . . . . . . . . . . . . . . . . . . 8 You’re making the election under section 45Q(f)(9) . . . . . . . . . . . . . . . . . . . . . . . . Part III Credit Calculations Caution: See instructions to determine your qualification for the increased credit amounts by meeting certain requirements. Note: Enter the applicable inflation-adjusted credit rate or applicable dollar amount on line 1g, 2g, or 3i (see instructions).

1 Qualified carbon oxide captured using carbon capture equipment or DAC facility, 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 measured at the point of disposal . . . . . . 1a b Metric tons captured and securely stored (physically disposed) by you . . . . . . . . . . . . 1b c Metric tons captured and securely stored (physically disposed) by another person . . . . . . . . 1c d Add lines 1b and 1c . . . . . . . . . . . . . . . . . . . 1d e 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. See instructions for attaching Schedule E (Form 8933) for each disposal site . . . 1e f Subtract line 1e from line 1d . . . . . . . . . . . . . . . . 1f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 1g h Multiply line 1f by line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 1h by 5.0. Otherwise, enter the amount from line 1h. See instructions for attaching Schedule A (Form 8933) and Schedule B (Form 8933) . . . . . . . . . . . . . 2 Qualified carbon oxide captured using carbon capture equipment or DAC facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, and disposed of in secure geological storage. a Metric tons captured and measured at the point of injection . . . . . . 2a b Metric tons captured and injected by you . . . . 2b c Metric tons captured and injected by another person 2c d Add lines 2b and 2c . . . . . . . . . . . . . . . . . . . 2d e Metric tons captured and injected by another person and for which you allow that person to claim the resulting carbon oxide sequestration credit. See instructions for attaching Schedule E (Form 8933) for each recovery project . . . . . . . . . . . 2e f Subtract line 2e from line 2d . . . . . . . . . . . . . . . . 2f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 2g h Multiply line 2f by line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 2h by 5.0. Otherwise, enter the amount from line 2h. See instructions for attaching Schedule A (Form 8933) and Schedule C (Form 8933) . . . . . . . . . . . . .	1a		1h
1 Qualified carbon oxide captured using carbon capture equipment or DAC facility, 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 measured at the point of disposal . . . . . . 1a b Metric tons captured and securely stored (physically disposed) by you . . . . . . . . . . . . 1b c Metric tons captured and securely stored (physically disposed) by another person . . . . . . . . 1c d Add lines 1b and 1c . . . . . . . . . . . . . . . . . . . 1d e 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. See instructions for attaching Schedule E (Form 8933) for each disposal site . . . 1e f Subtract line 1e from line 1d . . . . . . . . . . . . . . . . 1f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 1g h Multiply line 1f by line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 1h by 5.0. Otherwise, enter the amount from line 1h. See instructions for attaching Schedule A (Form 8933) and Schedule B (Form 8933) . . . . . . . . . . . . . 2 Qualified carbon oxide captured using carbon capture equipment or DAC facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, and disposed of in secure geological storage. a Metric tons captured and measured at the point of injection . . . . . . 2a b Metric tons captured and injected by you . . . . 2b c Metric tons captured and injected by another person 2c d Add lines 2b and 2c . . . . . . . . . . . . . . . . . . . 2d e Metric tons captured and injected by another person and for which you allow that person to claim the resulting carbon oxide sequestration credit. See instructions for attaching Schedule E (Form 8933) for each recovery project . . . . . . . . . . . 2e f Subtract line 2e from line 2d . . . . . . . . . . . . . . . . 2f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 2g h
Multiply line 2f by line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 2h by 5.0. Otherwise, enter the amount from line 2h. See instructions for attaching Schedule A (Form 8933) and Schedule C (Form 8933) . . . . . . . . . . . . .	1d

1 Qualified carbon oxide captured using carbon capture equipment or DAC facility, 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 measured at the point of disposal . . . . . . 1a b Metric tons captured and securely stored (physically disposed) by you . . . . . . . . . . . . 1b c Metric tons captured and securely stored (physically disposed) by another person . . . . . . . . 1c d Add lines 1b and 1c . . . . . . . . . . . . . . . . . . . 1d e 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. See instructions for attaching Schedule E (Form 8933) for each disposal site . . . 1e f Subtract line 1e from line 1d . . . . . . . . . . . . . . . . 1f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 1g h Multiply line 1f by line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 1h by 5.0. Otherwise, enter the amount from line 1h. See instructions for attaching Schedule A (Form 8933) and Schedule B (Form 8933) . . . . . . . . . . . . . 2 Qualified carbon oxide captured using carbon capture equipment or DAC facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, and disposed of in secure geological storage. a Metric tons captured and measured at the point of injection . . . . . . 2a b Metric tons captured and injected by you . . . . 2b c Metric tons captured and injected by another person 2c d Add lines 2b and 2c . . . . . . . . . . . . . . . . . . . 2d e Metric tons captured and injected by another person and for which you allow that person to claim the resulting carbon oxide sequestration credit. See instructions for attaching Schedule E (Form 8933) for each recovery project . . . . . . . . . . . 2e f Subtract line 2e from line 2d . . . . . . . . . . . . . . . . 2f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 2g h Multiply line 2f by line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 2h by 5.0. Otherwise, enter the amount from line 2h. See instructions for attaching Schedule A (Form 8933) and Schedule C (Form 8933) . . . . . . . . . . . . .	1a		1h
1 Qualified carbon oxide captured using carbon capture equipment or DAC facility, 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 measured at the point of disposal . . . . . . 1a b Metric tons captured and securely stored (physically disposed) by you . . . . . . . . . . . . 1b c Metric tons captured and securely stored (physically disposed) by another person . . . . . . . . 1c d Add lines 1b and 1c . . . . . . . . . . . . . . . . . . . 1d e 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. See instructions for attaching Schedule E (Form 8933) for each disposal site . . . 1e f Subtract line 1e from line 1d . . . . . . . . . . . . . . . . 1f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 1g h Multiply line 1f by line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 1h by 5.0. Otherwise, enter the amount from line 1h. See instructions for attaching Schedule A (Form 8933) and Schedule B (Form 8933) . . . . . . . . . . . . . 2 Qualified carbon oxide captured using carbon capture equipment or DAC facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, and disposed of in secure geological storage. a Metric tons captured and measured at the point of injection . . . . . . 2a b Metric tons captured and injected by you . . . . 2b c Metric tons captured and injected by another person 2c d Add lines 2b and 2c . . . . . . . . . . . . . . . . . . . 2d e Metric tons captured and injected by another person and for which you allow that person to claim the resulting carbon oxide sequestration credit. See instructions for attaching Schedule E (Form 8933) for each recovery project . . . . . . . . . . . 2e f Subtract line 2e from line 2d . . . . . . . . . . . . . . . . 2f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 2g h
Multiply line 2f by line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 2h by 5.0. Otherwise, enter the amount from line 2h. See instructions for attaching Schedule A (Form 8933) and Schedule C (Form 8933) . . . . . . . . . . . . .	1f

1 Qualified carbon oxide captured using carbon capture equipment or DAC facility, 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 measured at the point of disposal . . . . . . 1a b Metric tons captured and securely stored (physically disposed) by you . . . . . . . . . . . . 1b c Metric tons captured and securely stored (physically disposed) by another person . . . . . . . . 1c d Add lines 1b and 1c . . . . . . . . . . . . . . . . . . . 1d e 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. See instructions for attaching Schedule E (Form 8933) for each disposal site . . . 1e f Subtract line 1e from line 1d . . . . . . . . . . . . . . . . 1f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 1g h Multiply line 1f by line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 1h by 5.0. Otherwise, enter the amount from line 1h. See instructions for attaching Schedule A (Form 8933) and Schedule B (Form 8933) . . . . . . . . . . . . . 2 Qualified carbon oxide captured using carbon capture equipment or DAC facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, and disposed of in secure geological storage. a Metric tons captured and measured at the point of injection . . . . . . 2a b Metric tons captured and injected by you . . . . 2b c Metric tons captured and injected by another person 2c d Add lines 2b and 2c . . . . . . . . . . . . . . . . . . . 2d e Metric tons captured and injected by another person and for which you allow that person to claim the resulting carbon oxide sequestration credit. See instructions for attaching Schedule E (Form 8933) for each recovery project . . . . . . . . . . . 2e f Subtract line 2e from line 2d . . . . . . . . . . . . . . . . 2f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 2g h Multiply line 2f by line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 2h by 5.0. Otherwise, enter the amount from line 2h. See instructions for attaching Schedule A (Form 8933) and Schedule C (Form 8933) . . . . . . . . . . . . .	1a		1h
1 Qualified carbon oxide captured using carbon capture equipment or DAC facility, 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 measured at the point of disposal . . . . . . 1a b Metric tons captured and securely stored (physically disposed) by you . . . . . . . . . . . . 1b c Metric tons captured and securely stored (physically disposed) by another person . . . . . . . . 1c d Add lines 1b and 1c . . . . . . . . . . . . . . . . . . . 1d e 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. See instructions for attaching Schedule E (Form 8933) for each disposal site . . . 1e f Subtract line 1e from line 1d . . . . . . . . . . . . . . . . 1f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 1g h Multiply line 1f by line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 1h by 5.0. Otherwise, enter the amount from line 1h. See instructions for attaching Schedule A (Form 8933) and Schedule B (Form 8933) . . . . . . . . . . . . . 2 Qualified carbon oxide captured using carbon capture equipment or DAC facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, and disposed of in secure geological storage. a Metric tons captured and measured at the point of injection . . . . . . 2a b Metric tons captured and injected by you . . . . 2b c Metric tons captured and injected by another person 2c d Add lines 2b and 2c . . . . . . . . . . . . . . . . . . . 2d e Metric tons captured and injected by another person and for which you allow that person to claim the resulting carbon oxide sequestration credit. See instructions for attaching Schedule E (Form 8933) for each recovery project . . . . . . . . . . . 2e f Subtract line 2e from line 2d . . . . . . . . . . . . . . . . 2f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 2g h
Multiply line 2f by line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 2h by 5.0. Otherwise, enter the amount from line 2h. See instructions for attaching Schedule A (Form 8933) and Schedule C (Form 8933) . . . . . . . . . . . . .	1g

1 Qualified carbon oxide captured using carbon capture equipment or DAC facility, 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 measured at the point of disposal . . . . . . 1a b Metric tons captured and securely stored (physically disposed) by you . . . . . . . . . . . . 1b c Metric tons captured and securely stored (physically disposed) by another person . . . . . . . . 1c d Add lines 1b and 1c . . . . . . . . . . . . . . . . . . . 1d e 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. See instructions for attaching Schedule E (Form 8933) for each disposal site . . . 1e f Subtract line 1e from line 1d . . . . . . . . . . . . . . . . 1f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 1g h Multiply line 1f by line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 1h by 5.0. Otherwise, enter the amount from line 1h. See instructions for attaching Schedule A (Form 8933) and Schedule B (Form 8933) . . . . . . . . . . . . . 2 Qualified carbon oxide captured using carbon capture equipment or DAC facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, and disposed of in secure geological storage. a Metric tons captured and measured at the point of injection . . . . . . 2a b Metric tons captured and injected by you . . . . 2b c Metric tons captured and injected by another person 2c d Add lines 2b and 2c . . . . . . . . . . . . . . . . . . . 2d e Metric tons captured and injected by another person and for which you allow that person to claim the resulting carbon oxide sequestration credit. See instructions for attaching Schedule E (Form 8933) for each recovery project . . . . . . . . . . . 2e f Subtract line 2e from line 2d . . . . . . . . . . . . . . . . 2f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 2g h Multiply line 2f by line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 2h by 5.0. Otherwise, enter the amount from line 2h. See instructions for attaching Schedule A (Form 8933) and Schedule C (Form 8933) . . . . . . . . . . . . .	1a		1h
1 Qualified carbon oxide captured using carbon capture equipment or DAC facility, 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 measured at the point of disposal . . . . . . 1a b Metric tons captured and securely stored (physically disposed) by you . . . . . . . . . . . . 1b c Metric tons captured and securely stored (physically disposed) by another person . . . . . . . . 1c d Add lines 1b and 1c . . . . . . . . . . . . . . . . . . . 1d e 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. See instructions for attaching Schedule E (Form 8933) for each disposal site . . . 1e f Subtract line 1e from line 1d . . . . . . . . . . . . . . . . 1f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 1g h Multiply line 1f by line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 1h by 5.0. Otherwise, enter the amount from line 1h. See instructions for attaching Schedule A (Form 8933) and Schedule B (Form 8933) . . . . . . . . . . . . . 2 Qualified carbon oxide captured using carbon capture equipment or DAC facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, and disposed of in secure geological storage. a Metric tons captured and measured at the point of injection . . . . . . 2a b Metric tons captured and injected by you . . . . 2b c Metric tons captured and injected by another person 2c d Add lines 2b and 2c . . . . . . . . . . . . . . . . . . . 2d e Metric tons captured and injected by another person and for which you allow that person to claim the resulting carbon oxide sequestration credit. See instructions for attaching Schedule E (Form 8933) for each recovery project . . . . . . . . . . . 2e f Subtract line 2e from line 2d . . . . . . . . . . . . . . . . 2f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 2g h
Multiply line 2f by line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 2h by 5.0. Otherwise, enter the amount from line 2h. See instructions for attaching Schedule A (Form 8933) and Schedule C (Form 8933) . . . . . . . . . . . . .	1g		1i

1 Qualified carbon oxide captured using carbon capture equipment or DAC facility, 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 measured at the point of disposal . . . . . . 1a b Metric tons captured and securely stored (physically disposed) by you . . . . . . . . . . . . 1b c Metric tons captured and securely stored (physically disposed) by another person . . . . . . . . 1c d Add lines 1b and 1c . . . . . . . . . . . . . . . . . . . 1d e 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. See instructions for attaching Schedule E (Form 8933) for each disposal site . . . 1e f Subtract line 1e from line 1d . . . . . . . . . . . . . . . . 1f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 1g h Multiply line 1f by line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 1h by 5.0. Otherwise, enter the amount from line 1h. See instructions for attaching Schedule A (Form 8933) and Schedule B (Form 8933) . . . . . . . . . . . . . 2 Qualified carbon oxide captured using carbon capture equipment or DAC facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, and disposed of in secure geological storage. a Metric tons captured and measured at the point of injection . . . . . . 2a b Metric tons captured and injected by you . . . . 2b c Metric tons captured and injected by another person 2c d Add lines 2b and 2c . . . . . . . . . . . . . . . . . . . 2d e Metric tons captured and injected by another person and for which you allow that person to claim the resulting carbon oxide sequestration credit. See instructions for attaching Schedule E (Form 8933) for each recovery project . . . . . . . . . . . 2e f Subtract line 2e from line 2d . . . . . . . . . . . . . . . . 2f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 2g h Multiply line 2f by line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 2h by 5.0. Otherwise, enter the amount from line 2h. See instructions for attaching Schedule A (Form 8933) and Schedule C (Form 8933) . . . . . . . . . . . . .	1a		1h
1 Qualified carbon oxide captured using carbon capture equipment or DAC facility, 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 measured at the point of disposal . . . . . . 1a b Metric tons captured and securely stored (physically disposed) by you . . . . . . . . . . . . 1b c Metric tons captured and securely stored (physically disposed) by another person . . . . . . . . 1c d Add lines 1b and 1c . . . . . . . . . . . . . . . . . . . 1d e 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. See instructions for attaching Schedule E (Form 8933) for each disposal site . . . 1e f Subtract line 1e from line 1d . . . . . . . . . . . . . . . . 1f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 1g h Multiply line 1f by line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 1h by 5.0. Otherwise, enter the amount from line 1h. See instructions for attaching Schedule A (Form 8933) and Schedule B (Form 8933) . . . . . . . . . . . . . 2 Qualified carbon oxide captured using carbon capture equipment or DAC facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, and disposed of in secure geological storage. a Metric tons captured and measured at the point of injection . . . . . . 2a b Metric tons captured and injected by you . . . . 2b c Metric tons captured and injected by another person 2c d Add lines 2b and 2c . . . . . . . . . . . . . . . . . . . 2d e Metric tons captured and injected by another person and for which you allow that person to claim the resulting carbon oxide sequestration credit. See instructions for attaching Schedule E (Form 8933) for each recovery project . . . . . . . . . . . 2e f Subtract line 2e from line 2d . . . . . . . . . . . . . . . . 2f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 2g h
Multiply line 2f by line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 2h by 5.0. Otherwise, enter the amount from line 2h. See instructions for attaching Schedule A (Form 8933) and Schedule C (Form 8933) . . . . . . . . . . . . .	1g		2h

1 Qualified carbon oxide captured using carbon capture equipment or DAC facility, 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 measured at the point of disposal . . . . . . 1a b Metric tons captured and securely stored (physically disposed) by you . . . . . . . . . . . . 1b c Metric tons captured and securely stored (physically disposed) by another person . . . . . . . . 1c d Add lines 1b and 1c . . . . . . . . . . . . . . . . . . . 1d e 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. See instructions for attaching Schedule E (Form 8933) for each disposal site . . . 1e f Subtract line 1e from line 1d . . . . . . . . . . . . . . . . 1f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 1g h Multiply line 1f by line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 1h by 5.0. Otherwise, enter the amount from line 1h. See instructions for attaching Schedule A (Form 8933) and Schedule B (Form 8933) . . . . . . . . . . . . . 2 Qualified carbon oxide captured using carbon capture equipment or DAC facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, and disposed of in secure geological storage. a Metric tons captured and measured at the point of injection . . . . . . 2a b Metric tons captured and injected by you . . . . 2b c Metric tons captured and injected by another person 2c d Add lines 2b and 2c . . . . . . . . . . . . . . . . . . . 2d e Metric tons captured and injected by another person and for which you allow that person to claim the resulting carbon oxide sequestration credit. See instructions for attaching Schedule E (Form 8933) for each recovery project . . . . . . . . . . . 2e f Subtract line 2e from line 2d . . . . . . . . . . . . . . . . 2f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 2g h Multiply line 2f by line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 2h by 5.0. Otherwise, enter the amount from line 2h. See instructions for attaching Schedule A (Form 8933) and Schedule C (Form 8933) . . . . . . . . . . . . .	1a		1h
1 Qualified carbon oxide captured using carbon capture equipment or DAC facility, 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 measured at the point of disposal . . . . . . 1a b Metric tons captured and securely stored (physically disposed) by you . . . . . . . . . . . . 1b c Metric tons captured and securely stored (physically disposed) by another person . . . . . . . . 1c d Add lines 1b and 1c . . . . . . . . . . . . . . . . . . . 1d e 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. See instructions for attaching Schedule E (Form 8933) for each disposal site . . . 1e f Subtract line 1e from line 1d . . . . . . . . . . . . . . . . 1f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 1g h Multiply line 1f by line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 1h by 5.0. Otherwise, enter the amount from line 1h. See instructions for attaching Schedule A (Form 8933) and Schedule B (Form 8933) . . . . . . . . . . . . . 2 Qualified carbon oxide captured using carbon capture equipment or DAC facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, and disposed of in secure geological storage. a Metric tons captured and measured at the point of injection . . . . . . 2a b Metric tons captured and injected by you . . . . 2b c Metric tons captured and injected by another person 2c d Add lines 2b and 2c . . . . . . . . . . . . . . . . . . . 2d e Metric tons captured and injected by another person and for which you allow that person to claim the resulting carbon oxide sequestration credit. See instructions for attaching Schedule E (Form 8933) for each recovery project . . . . . . . . . . . 2e f Subtract line 2e from line 2d . . . . . . . . . . . . . . . . 2f g Credit rate or applicable dollar amount (see instructions) . . . . . . . 2g h
Multiply line 2f by line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . i Increased credit amount for qualified facility and equipment. If you answered “Yes” to Part I, line 33, multiply the amount on line 2h by 5.0. Otherwise, enter the amount from line 2h. See instructions for attaching Schedule A (Form 8933) and Schedule C (Form 8933) . . . . . . . . . . . . .	1g		2i

Form 8933 (Rev. 12-2025)

Form 8933 (Rev. 12-2025) Page 4