Form 8933 (Schedule F) — Utilization Certification

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8933sf.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Schedule F (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 Qualified Carbon Utilization Facility and Utilization of Carbon Oxide Section 1—Information about owner or lessee(s) of the carbon utilization facility and utilization of qualified carbon oxide at this facility

1 Provide information about each owner or lessee of the carbon oxide utilization facility during the tax year. See instructions.

(i) Name (ii) Owner/

Lessee

(iii) Address (iv) Employer

identification number (EIN)

(v) Operating

interest (%)

A B C D

2 Name of the utilization facility

3 Location of the utilization facility (street, county, and state)

4 Registered owner or operator

5 Provide information about utilization of qualified carbon oxide at this facility below.

Check all that apply. Describe in more detail how the qualified carbon oxide is utilized.

a

b

c

Fixation through photosynthesis or chemosynthesis, such as through the growing of algae or bacteria.

Chemical conversion to a material or chemical compound in which qualified carbon oxide is securely stored.

For any other purpose for which a commercial market exists (with the exception of use as a tertiary injectant in a qualified enhanced oil or natural gas recovery project), as determined by regulations or other official guidance.

(1) Do you attest that a commercial market exists for your particular product, process, or service? . . . . . . . . . . . . . . . . . . Yes No

(2) Have you attached a statement substantiating that a commercial market exists? Don’t complete this schedule unless you answered “Yes” to the

questions on lines 5c(1) and 5c(2). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see the Instructions for Form 8933. Cat. No. 94877J Schedule F (Form 8933) (Rev. 12-2025) Created 4/3/25

Schedule F (Form 8933) (Rev. 12-2025) Page 2 Part I Information About the Qualified Carbon Utilization Facility and Utilization of Carbon Oxide (continued) Section 2—Information about the qualified carbon oxide supplied to the utilization facility

6 Provide information about all suppliers of qualified carbon oxide during the tax year. See instructions.

7 List all suppliers of nonqualified carbon oxide

8 Provide utilization information that conforms to the Life Cycle Assessment (LCA) that was approved by the Department of Energy (DOE) and the IRS. See instructions.

10 Attach a copy of the LCA approval letter from the IRS. Don’t file this schedule if you haven’t received the approval letter. 11 If the total for column (h) is less than 25,000 metric tons, have you verified with the supplier that its facility meets the minimum capture requirements? Yes No

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

Schedule F (Form 8933) (Rev. 12-2025) Page 3 Part II Information About the LCA and This Claim 1 Title of the LCA submitted to the DOE 2 Date (MM/DD/YYYY) the LCA was submitted to the DOE

3 LCA control number assigned by the IRS 4 Date (MM/DD/YYYY) approval letter for the utilization facility was received from the IRS

5 Attach a copy of the approval letter from the IRS. 6 State if you’re applying the Treasury Decision 9944 (TD) or the June 2020 Notice of Proposed Rulemaking (NPRM)

Part III Information About You and Each of Your Suppliers of Qualified Carbon Oxide Section 1—Information about you, the owner or lessee of the utilization project

1 Name

2 Address

3 EIN

Section 2—Information about all suppliers of qualified carbon oxide to you. Complete multiple schedules if you had more than one supplier of qualified carbon oxide.

4 Supplier’s name 5 Supplier’s 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 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 your EIN. If the EINs aren’t the same, there must be a binding written contract between the entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9 Unless line 8 is checked, do you attest that a binding written contract between you and the supplier exists that ensures that you will utilize its qualified carbon oxide in the manner required under section 45Q(f)(5) 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 contract amendment . . . . . . . . .

11 Metric tons of qualified carbon oxide received from the supplier during the year and used in the process indicated on line 6 (metric tons should agree with the figure reported on Part I, line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Metric tons of the supplier’s qualified carbon oxide, expressed as carbon dioxide equivalent, utilized in your facility and determined by an LCA (metric tons should agree with the figure reported on Part I, line 8) . . . . . . . . . . . . . . . . . . . . . . . 12

13 Metric tons of the supplier’s nonqualified carbon oxide, expressed as carbon dioxide equivalent, utilized in your facility and determined by an LCA (metric tons should be part of the figure on Part I, line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 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. Attach Schedule E (Form 8933) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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