Form 8933 (Schedule C) — Enhanced Oil Recovery Operator Certification

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8933sc.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Schedule C (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

Part I Information About the Owner(s) of the Enhanced Oil Recovery (EOR) Project 1 Provide information about each owner of the EOR project during the tax year. See instructions.

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

5a IRS-issued registration number(s) for the EOR project 5b EPA e-GGRT ID number(s), if available 6 Date (MM/YYYY) on which the injection of captured qualified carbon oxide began

7 If the project was previously certified under section 43, name of the certified project and date (MM/DD/YYYY) of the petroleum engineer’s certification

8 If the project wasn’t previously certified under section 43, attach a copy of a valid petroleum engineer’s certification to this schedule. 9 Is this project an enhanced natural gas recovery project? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 10 Are all injection wells appropriately permitted? If you answered “No,” you can’t claim the credit . . . . . . . . . . . . . . . . . . . Yes No 11 Reserved for future use. 12 Are any of the wells in the project EPA Class VI? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 13 If you answered “Yes” to line 12, check here to declare that all figures of stored qualified carbon oxide on this schedule are consistent with figures reported to the EPA pursuant to the applicable MRV plan and subpart RR of EPA’s Greenhouse Gas Reporting Program . . . . . . . . . . . . . . . . . . . . . . . 14 If you answered “Yes” to line 12, provide the EPA approval date (MM/DD/YYYY) of the MRV plan, and attach a copy of the approved MRV plan or its URL on the EPA’s website . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 If you answered “Yes” to line 10 and “No” to line 12, are you relying on subpart RR of the Greenhouse Gas Reporting Program or ISO 27916 to demonstrate secure storage (check which one)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Subpart RR ISO 27916 16 If line 15 is subpart RR, provide the EPA approval date (MM/DD/YYYY) of the MRV plan, and attach a copy of the approved MRV plan or its URL on the EPA’s website . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 If line 15 is ISO 27916, attach a copy of the ISO 27916 documentation for the year. 18 If line 15 is ISO 27916, attach a copy of the certification completed by a qualified independent engineer or geologist.

For Paperwork Reduction Act Notice, see the Instructions for Form 8933. Cat. No. 94874C Schedule C (Form 8933) (Rev. 12-2025) Created 4/11/25

Schedule C (Form 8933) (Rev. 12-2025) Page 2 Part III Information About the Qualified Carbon Oxide Supplied to the EOR Project and Securely Stored 19 Provide information about all suppliers of qualified carbon oxide during the tax year. See instructions.

20 Provide enhanced oil recovery information consistent with all applicable EPA filings and certified ISO 27916 documentation if it was used to demonstrate secure storage. See instructions.

21 Check here to attest that all information provided on line 20 conforms to all applicable EPA filings and certified ISO 27916 documentation . . . . . . . . . .

Schedule C (Form 8933) (Rev. 12-2025)