Instructions for Schedules A Through F (Form 8933)

Per the TD and the NPRM that preceded it, if you’re a large section 45Q project filer, you’ll likely have to use multiple legal contracts with multiple parties for the capture, utilization, or disposal of carbon oxides and, generally to claim the credit, the existence of each contract and the parties involved must be reported on Form 8933 annually. For this reporting, filers should also use the applicable Schedules A, B, C, D, E, and F.

If you need to list additional owner(s) or lessee(s) of the geological disposal site, the EOR project, or the utilization facility; or suppliers of qualified carbon oxide, prepare a separate schedule with all the owner or supplier information and attach it to the applicable Schedule B, C, D, or F. See Supplier, earlier.

Schedule A. Disposal or Enhanced Oil Recovery Owner Certification Use Schedule A (Form 8933) if you’re the owner (or one of the owners) of the geological disposal site or the EOR project at which captured qualified carbon oxide was injected during the year. The operator of the disposal site prepares Schedule B (Form 8933). The operator of the EOR project prepares Schedule C (Form 8933). Report the amounts from either Schedule B (Form 8933), line 10; or Schedule C (Form 8933), line 20, on the applicable lines of Schedule A (Form 8933).

Schedule B. Disposal Operator Certification Use Schedule B (Form 8933) if you’re the operator (or designated operator) of a geological disposal site at which captured qualified carbon oxide was injected during the year. Don’t use this schedule if carbon oxide was injected for enhanced oil or natural gas recovery. Provide a copy of your Schedule B (Form 8933) to each owner of the disposal site project.

Owner is a partnership, an S corporation, or a joint venture that has elected out of subchapter K of the Code. If one or more of the owners is a partnership or an S corporation, provide information about the pass-through entity, not about the partners or shareholders.

If one or more of the owners is part of a joint venture that has elected out of subchapter K of the Code, provide information about all such owners.

Schedule C. Enhanced Oil Recovery Operator Certification Use Schedule C (Form 8933) if you’re the operator (or designated operator) of an enhanced oil or gas recovery project (EOR project) at which captured qualified carbon oxide was injected during the year. Provide a copy of your Schedule C (Form 8933) to each owner of the EOR project.

If one or more of the owners is a partnership, an S corporation, or part of a joint venture that has elected out of subchapter K of the Code, see Owner is a partnership, an S corporation, or a joint venture that has elected out of subchapter K of the Code , earlier.

Schedule D. Recapture Certification Use Schedule D (Form 8933) if you’re the operator or owner of the geological disposal site or EOR project to report a recapture event. After you figured the recapture amount using Schedule D (Form 8933), enter the amount on Form 8933, Part III, line 10; and in Form 4255, Part I, line 2a, column (h). Complete Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties, to determine the amount from Form 4255 that will be reported on your tax return. See the Instructions for Form 4255 for details.

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