Notice 2022-61 explains how claimants, including
Instruction 8933 — Instructions to Form 8933, Carbon Oxide Sequestration Credit · 2026-10-03 edition · updated 2026-10-04 · United States
taxpayers, tax-exempt and government entities, and non-taxable pass-through entities, receive increased credit amounts for any facility or equipment placed in service after 2022, by satisfying certain requirements. In the case of any facility or equipment installed in any facility, the amount of the credit rates as adjusted for
6 Instructions for Form 8933 (Rev. 12-2025)
inflation or applicable dollar amounts are multiplied by 5 if any one of the following requirements are met.
A facility the construction of which began prior to January 29, 2023;
Carbon equipment the construction of which began prior to January 29, 2023, and installed in a facility; or
A facility or equipment that satisfies the prevailing wage and apprenticeship requirements. See Notice 2022-61, 2022-52 I.R.B. 560, available at IRS.gov/irb/2022-52_IRB#NOT-2022-61 .
Additional information for claiming the increased credit amount. If you answered “Yes” on Part I, line 33, and claimed an increased credit amount on Part III, line 1i, 2i, or 3k, you must attach a statement to Form 8933 that includes the following information.
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