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1225 Form 8933 (Schedule D) (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8933sd.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Schedule D (Form 8933)

(Rev. December 2025)

Department of the Treasury Internal Revenue Service

Recapture Certification

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 Geological Disposal Site Section 1—Information about the owner(s) of the geological disposal site

1 Provide inform mation about owner(s) of the geological d disposal site. See instructions.
(a) Current tax year (b) 1st previous tax year (c) 2nd previous tax year (d) 3rd previous tax year
A
(i) Owner’s name
(ii) Employer
identification
number (EIN)
(iii) Address
(iv) Operating
interest (%)
A
(i) Owner’s name
(ii) Employer
identification
number (EIN)
(iii) Address
(iv) Operating
interest (%)
A
(i) Owner’s name
(ii) Employer
identification
number (EIN)
(iii) Address
(iv) Operating
interest (%)
A
(i) Owner’s name
(ii) Employer
identification
number (EIN)
(iii) Address
(iv) Operating
interest (%)
B
(i) Owner’s name
(ii) EIN
(iii) Address
(iv) Operating
interest (%)
B
(i) Owner’s name
(ii) EIN
(iii) Address
(iv) Operating
interest (%)
B
(i) Owner’s name
(ii) EIN
(iii) Address
(iv) Operating
interest (%)
B
(i) Owner’s name
(ii) EIN
(iii) Address
(iv) Operating
interest (%)
C
(i) Owner’s name
(ii) EIN
(iii) Address
(iv) Operating
interest (%)
C
(i) Owner’s name
(ii) EIN
(iii) Address
(iv) Operating
interest (%)
C
(i) Owner’s name
(ii) EIN
(iii) Address
(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 (%)
D
(i) Owner’s name
(ii) EIN
(iii) Address
(iv) Operating
interest (%)
D
(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) (Rev. 12-2025) Created 4/14/25

Schedule D (Form 8933) (Rev. 12-2025) Page 2 Part I Information About the Geological Disposal Site (continued) Section 2—Information about the geological disposal site or enhanced oil recovery (EOR) project for the year

2 Check if the project is: (i) Geological disposal site (ii) EOR 3 Name and location (county and state) 4a EOR project operator’s name 4b EOR project operator’s EIN

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

6b EPA e-GGRT ID number(s), if available 7 Date (MM/YYYY) on which the injection of captured carbon oxide began

8a If the EOR project was previously certified under section 43, state the name of the certified project 8b Date (MM/YYYY) of the petroleum engineer’s certification

9 If the EOR project wasn’t previously certified under section 43, attach a copy of a valid petroleum engineer’s certification to this schedule. 10 Is this EOR project an enhanced natural gas recovery project? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 11 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. 12 If the amount of sequestered carbon oxide has been determined pursuant to ISO 27916, attach a copy of the ISO 27916 documentation for the tax year. Also attach a copy of the certification by a qualified independent engineer or geologist.

7 Which regulatory agencies were made aware of the leakage of qualified carbon oxide? 8 Attach a copy of Schedule B (Form 8933) or Schedule C (Form 8933) for this disposal site for each of the previous THREE tax years.

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

Schedule D (Form 8933) (Rev. 12-2025) Page 3 Part II Determination of Recaptured Qualified Carbon Oxide (continued)

9 List info ormation n about stored carbo on oxide subject to recapture.
(a)
Year
prior
 (b) Metric tons
of stored
carbon oxide
for the
indicated year
 (c) Stored
carbon oxide
subject to
recapture
 Allocation of stored carbon oxide subject to recapture Allocation of stored carbon oxide subject to recapture Allocation of stored carbon oxide subject to recapture Allocation of stored carbon oxide subject to recapture Allocation of stored carbon oxide subject to recapture Allocation of stored carbon oxide subject to recapture Allocation of stored carbon oxide subject to recapture Allocation of stored carbon oxide subject to recapture Allocation of stored carbon oxide subject to recapture Allocation of stored carbon oxide subject to recapture Allocation of stored carbon oxide subject to recapture
(a)
Year
prior
 (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		 (d) Geological
disposal site or
EOR project		 (e) Geological
disposal site or
EOR project		 (e) Geological
disposal site or
EOR project		 (f) Geological
disposal site or
EOR project		 (f) Geological
disposal site or
EOR project		 (g) Geological
disposal site or
EOR project		 (g) Geological
disposal site or
EOR project		 (h) Geological
disposal site or
EOR project		 (h) Geological
disposal site or
EOR project		 (i) Total.
Add columns (d)
through (h)
(a)
Year
prior
 (b) Metric tons
of stored
carbon oxide
for the
indicated year
 (c) Stored
carbon oxide
subject to
recapture
 (i) Owner’s name (i) Owner’s name (i) Owner’s name (i) Owner’s name (i) Owner’s name (i) Owner’s name (i) Owner’s name (i) Owner’s name (i) Owner’s name (i) Owner’s name (i) Owner’s name
(a)
Year
prior
 (b) Metric tons
of stored
carbon oxide
for the
indicated year
 (c) Stored
carbon oxide
subject to
recapture
(a)
Year
prior
 (b) Metric tons
of stored
carbon oxide
for the
indicated year
 (c) Stored
carbon oxide
subject to
recapture
 (ii) EIN (ii) EIN (ii) EIN (ii) EIN (ii) EIN (ii) EIN (ii) EIN (ii) EIN (ii) EIN (ii) EIN (ii) EIN
(a)
Year
prior
 (b) Metric tons
of stored
carbon oxide
for the
indicated year
 (c) Stored
carbon oxide
subject to
recapture
 (iii) Check if
carbon oxide
was qualified
carbon oxide
 (iii) Check if
carbon oxide
was qualified
carbon oxide
 (iii) Check if
carbon oxide
was qualified
carbon oxide
 (iii) Check if
carbon oxide
was qualified
carbon oxide
 (iii) Check if
carbon oxide
was qualified
carbon oxide
 (iii) Check if
carbon oxide
was qualified
carbon oxide
 (iii) Check if
carbon oxide
was qualified
carbon oxide
 (iii) Check if
carbon oxide
was qualified
carbon oxide
 (iii) Check if
carbon oxide
was qualified
carbon oxide
 (iii) Check if
carbon oxide
was qualified
carbon oxide
 (iii) Check if
carbon oxide
was qualified
carbon oxide
(a)
Year
prior
 (b) Metric tons
of stored
carbon oxide
for the
indicated year
 (c) Stored
carbon oxide
subject to
recapture
 (iii) Check if
carbon oxide
was qualified
carbon oxide
**A **

1st
previous
tax year
**B **

2nd
previous
tax year
**C **

3rd
previous
tax year
**D **



Total.
Add
lines 9A
through
9C .
.
**E **



Metric tons of carbon oxide not
subject to recapture due to look-
back being limited to THREE tax
years. Subtract Part II, line 5, from
line 9D, column (c) .
.
.
.
.
.

10 In column (b), list the amount of total carbon oxide stored in each of the THREE tax years prior to the current tax year. This would be from Schedule C (Form 8933), line 20, column (m), for each year. 11 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. See instructions. 12 Check here if the allocation of the amounts in column (c) were figured in a manner other than pro rata and attach an explanatory statement . . . . . . . . . . 13 Provide a copy of Parts I and II to each owner of the disposal site or EOR project during the current and THREE previous tax years.

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

Schedule D (Form 8933) (Rev. 12-2025) Page 4 Part III Determination of Recaptured Qualified Carbon Oxide for Supplier Note: Complete a Part III for each supplier. See instructions. Section 1—Information about you, the owner of the EOR project

1 Name 2 EIN

3 Address

Section 2—Information about suppliers who supplied carbon oxide during any of the THREE previous tax years

4 Name 5 EIN

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

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

8 Comple ete Part III, line 8, using inform mation from Schedul le C (Form 8933), line 20, for the previous THREE tax years. See instructions.
(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
 Supplier Name: Supplier Name: Supplier Name: Supplier Name: Supplier Name: 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
 (e) Rate of
carbon oxide
sequestration credit
for the year
($/MT)
 (f) Metric tons
of carbon oxide
for which the
supplier elected
to allow you to claim
the carbon oxide
sequestration credit
(MT)
 (g) Amount of
carbon oxide
sequestration credit
for which the
supplier elected
to allow you to claim
the carbon oxide
sequestration credit ($).
Multiply column (f)
by column (e).
(h) Metric tons
of carbon oxide
for which the
supplier didn’t elect
to allow you to claim
the carbon oxide
sequestration credit
(MT). Subtract
column (f) from
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
tax year
**B **

2nd
previous
tax year
**C **

3rd
previous
tax year
D
Total metric tons. Add lines 8A through 8C, column (f) .
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**E **Amount of carbon oxide sequestration credit you must recapture this year for carbon oxide supplied by this
supplier. Add lines 8A through 8C, column (g). Add to your Form 8933, Part III, line 10
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F
Total metric tons. Add lines 8A through 8C, column (h) .
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**G **Amount of carbon oxide sequestration credit the supplier of carbon oxide must recapture this year. Add lines 8A through 8C, column (i). The supplier
must add this amount to its Form 8933, Part III, line 10 .
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D
Total metric tons. Add lines 8A through 8C, column (f) .
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**E **Amount of carbon oxide sequestration credit you must recapture this year for carbon oxide supplied by this
supplier. Add lines 8A through 8C, column (g). Add to your Form 8933, Part III, line 10
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F
Total metric tons. Add lines 8A through 8C, column (h) .
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**G **Amount of carbon oxide sequestration credit the supplier of carbon oxide must recapture this year. Add lines 8A through 8C, column (i). The supplier
must add this amount to its Form 8933, Part III, line 10 .
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D
Total metric tons. Add lines 8A through 8C, column (f) .
.
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.
.
**E **Amount of carbon oxide sequestration credit you must recapture this year for carbon oxide supplied by this
supplier. Add lines 8A through 8C, column (g). Add to your Form 8933, Part III, line 10
.
.
.
.
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F
Total metric tons. Add lines 8A through 8C, column (h) .
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**G **Amount of carbon oxide sequestration credit the supplier of carbon oxide must recapture this year. Add lines 8A through 8C, column (i). The supplier
must add this amount to its Form 8933, Part III, line 10 .
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D
Total metric tons. Add lines 8A through 8C, column (f) .
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.
.
**E **Amount of carbon oxide sequestration credit you must recapture this year for carbon oxide supplied by this
supplier. Add lines 8A through 8C, column (g). Add to your Form 8933, Part III, line 10
.
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.
.
.
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F
Total metric tons. Add lines 8A through 8C, column (h) .
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**G **Amount of carbon oxide sequestration credit the supplier of carbon oxide must recapture this year. Add lines 8A through 8C, column (i). The supplier
must add this amount to its Form 8933, Part III, line 10 .
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Schedule D (Form 8933) (Rev. 12-2025)

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