Reporting — Instruction 8933 — Instructions to Form

General Requirements If you’re claiming the credit, you must provide the name and location of the facilities at which the qualified carbon oxide was captured.

Caution: If you’re claiming the credit on an amended federal income tax return, an amended Form 1065, or an AAR, as applicable, you must state “AMENDED RETURN FOR SECTION 45Q CREDIT” at the top of your amended federal income tax return, amended Form 1065, or AAR, as applicable. Your amended federal income tax return or the amended Form 1065 must be filed, in no event, later than the applicable period of limitations on assessment for the tax year for which your amended federal income tax return or Form 1065 is being filed.

Contractually Ensuring Disposal, Injection, or Utilization of Qualified Carbon Oxide If you enter into a contract with another party to ensure disposal, injection, or utilization of qualified carbon oxide, you must report the existence of each contract, and the parties involved annually on Form 8933 by each party to the contract, regardless of the party claiming the credit. In addition to any information stated as required on Form

8933 and the applicable Schedules A through F (Form 8933), the report must include the following information.

Your name and identifying number;
The name and taxpayer identification number of each party with whom you have entered into a contract to ensure the disposal, injection, or utilization of qualified carbon oxide;
The date on which each contract was executed;
The number of metric tons of qualified carbon oxide each contracting party disposes of, injects, or utilizes on behalf of you each tax year for reporting to the IRS; and
For contracts for the disposal of qualified carbon oxide in secure geological storage or the use of qualified carbon oxide as a tertiary injectant in EOR or natural gas recovery, identifying information (the name of the operator, field, unit, and reservoir), location by county and state, and EPA e-GGRT ID number(s) (if available) for submission of the facility’s 40 CFR Part 98 (subpart RR) annual reports.

Secure Geological Storage Certifications must be made annually.

Reporting Based on 40 CFR Part 98 (Subpart RR)

For an EOR or natural gas recovery project in which you reported volumes to the EPA pursuant to 40 CFR Part 98 subpart RR, you may self-certify the volume of carbon oxide claimed for purposes of the credit.

Reporting Based on CSA/ANSI ISO 27916:19

For an EOR or natural gas recovery project in which you determined volumes pursuant to CSA/ANSI ISO 27916:19, you may prepare documentation as outlined in CSA/ANSI ISO 27916:19 internally, but such documentation must be provided to a qualified independent engineer or geologist, who then must certify that the documentation provided, including the mass balance calculations as well as information regarding monitoring and containment assurance, is accurate and complete. For any leaked amount of qualified carbon oxide that’s determined pursuant to CSA/ANSI ISO 27916:19, the certification must also include a statement that the quantity was determined in accordance with sound engineering principles.

If you capture qualified carbon oxide to get the credit, you must file Form 8933 with your timely filed federal income tax return or Form 1065, including extensions, or for the purpose of this rule, your amendments to federal income tax returns, Forms 1065, or on AARs, as applicable. Similarly, if you dispose of, inject, or utilize qualified carbon oxide, you must also file Form 8933 with your timely filed federal income tax return or Form 1065, including extensions, or for the purpose of this rule, your amendments to federal income tax returns, Forms 1065, or on AARs, as applicable. If the volume of carbon oxide certified and reported is a negative amount, see Regulations section 1.45Q-5 for rules regarding recapture.

Caution: No credit is allowed for any tax year for which you (including credit claimants) have failed to timely submit complete documentation, including the required

8 Instructions for Form 8933 (Rev. 12-2025)

certifications. The credit will be allowed only for a tax year for which complete documentation and certification have been timely submitted. Certifications for each tax year must be submitted by the due date of your federal income tax return or Form 1065 on which the credit is claimed, including extensions. If your credit is claimed on your amended federal income tax return, amended Form 1065, or AAR, as applicable, certifications may also be submitted with your amended federal income tax return, amended Form 1065, or AAR. If a credit was claimed on your timely filed federal income tax return or Form 1065 for a tax year ending after February 9, 2018, and beginning on or before January 13, 2021, for which certifications weren’t submitted, such certifications may be submitted with your amended federal income tax return, amended Form 1065, or AAR, as applicable, for the tax year in which the credit was claimed.

Qualified EOR or Natural Gas Recovery Project Each qualified EOR or natural gas recovery project must be certified under Regulations section 1.43-3.

For purposes of a natural gas project, a petroleum engineer’s certification as required under Regulations section 1.43-3(a)(3) and an operator’s continued certification of a project as required under Regulations section 1.43-3(b)(3) must include an additional statement that the certification is for purposes of the credit.

Petroleum Engineer’s Certification

The petroleum engineer’s certification must be attached to Form 8933 and filed no later than the last date prescribed by law (including extensions) for filing the operator’s or designated owner’s federal income tax return or Form 1065 for the first tax year in which qualified carbon oxide is injected into the reservoir.

Caution: If a credit is claimed on an amended federal income tax return, an amended Form 1065, or an AAR, as applicable, the petroleum engineer’s certification will be treated as filed timely if it’s attached to a Form 8933 that’s submitted with such amended federal income tax return, amended Form 1065, or AAR. For a credit that’s claimed on a timely filed federal income tax return or Form 1065 for a tax year ending after February 9, 2018, and beginning on or before January 13, 2021, for which the petroleum engineer’s certification wasn’t submitted, the petroleum engineer’s certification will be treated as filed timely if it’s attached to an amended Form 8933 for any tax year ending after February 9, 2018, but not for tax years beginning on or before January 13, 2021.

Operator’s Continued Certification

The operator’s continued certification of a project must be attached to a Form 8933 and filed no later than the last date prescribed by law (including extensions) for filing the operator’s or designated owner’s federal income tax return or Form 1065 for tax years after the tax year for which the petroleum engineer’s certification is filed but not after the tax year in which injection activity ceases and all injection wells are plugged and abandoned.