Form 8933 (Schedule A) — Disposal or Enhanced Oil Recovery Owner Certification

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8933sa.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Schedule A (Form 8933)

(Rev. December 2025)

Department of the Treasury Internal Revenue Service

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

OMB No. 1545-0123

Name(s) shown on return Identifying number

A Check if you are filing this as a: (i) Geological disposal site owner (ii) Enhanced oil recovery project owner Part I Information About You, the Owner of the Geological Disposal Site, or the Enhanced Oil Recovery (EOR) Project 1 Name 2 Employer identification number (EIN)

3 Address

Part II Information About Your Suppliers of Qualified Carbon Oxide Complete a separate Schedule A (Form 8933) for each of your suppliers of qualified carbon oxide.

4 Name 5 EIN

6 Name and location (county and state) of facility (if supplier supplied any qualified carbon oxide)

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

8

9

Check here if you were one of the suppliers. Don’t check unless the EIN of the supplier of the qualified carbon oxide is the same as the EIN of the entity that’s an owner of the geological disposal site. If the EINs aren’t the same, there must be a binding written contract between the entities . . . . . . . . . . . . . . . . . . . . . . . . . .

Unless line 8 is checked, do you attest that a binding written contract between you and the supplier exists that ensures that you will securely store the qualified carbon oxide in the manner required under section 45Q and the underlying regulations? . . . . . . . . . . . . . . . . . . . . . . . . Yes No

10 Provide the date (MM/DD/YYYY) of the contract referenced on line 9 or the date of the most recent amendment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11

12

Metric tons of qualified carbon oxide received from the supplier during the tax year (metric tons should agree with the figure reported for you for this supplier by the project’s operator on Schedule B (Form 8933), Part III, line 10; or Schedule C (Form 8933), Part III, line 20) . . . . . 11

Metric tons of qualified carbon oxide received from the supplier and stored by you during the tax year (metric tons should agree with the figure reported for you for this supplier by the disposal site’s operator on Schedule B (Form 8933), Part III, line 10; or Schedule C (Form 8933), Part III, line 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 Metric tons of nonqualified carbon oxide received by you during the tax year . . . . . . . 13

14

15

16

Add lines 11 and 13. Total amount of qualified carbon oxide injected (amount should agree with the figure reported for you on Schedule B (Form 8933), Part III, line 10; or Schedule C (Form 8933), Part III, line 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Add lines 12 and 14. Total amount of qualified carbon oxide stored (amount should agree with the figure reported for you on Schedule B (Form 8933), Part III, line 10; or Schedule C (Form 8933), Part III, line 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Metric tons of nonqualified carbon oxide stored or utilized as a tertiary injectant stored by you during the tax year (metric tons should be from Schedule B (Form 8933), Part III, line 10; or Schedule C (Form 8933), Part III, line 20) . . . . . . . . . . . . . . . . . . .

14

17 Check here if you attest that the supplier of qualified carbon oxide elected to allow you to claim some or all of the carbon oxide sequestration credit attributable to their qualified carbon oxide. If you checked the box, attach Schedule E (Form 8933)

For Paperwork Reduction Act Notice, see the Instructions for Form 8933. Cat. No. 94872G Schedule A (Form 8933) (Rev. 12-2025) Created 4/11/25