Part I. — Instruction 8933 — Instructions to Form

If you’re claiming the credit for a facility or equipment in Part III, you must complete Part I.

Section 1—Facility Information

Line 1. If making an EPE or transfer election, enter your pre-filing registration number for the facility that you received from the IRS.

Line 3. Enter the applicable alpha code for the type of facility or equipment that captured carbon oxide, disposed of carbon oxide, or used carbon oxide as a tertiary injectant.

GEO for disposal in geological storage,
EOR for enhanced oil or natural gas recovery projects, and/or
UTZ for utilization. A single facility can take more than one carbon oxide sequestration path. In this case, you will enter more than one code on line 3. If you own multiple facilities that took different carbon oxide sequestration paths, you must complete a separate Form 8933 for each facility.

Line 4a. If different than filer, enter the owner’s name and TIN.

Lines 4b and 4c. Enter the address of the facility. If the facility doesn’t have an address, enter the coordinates of the facility or property (longitude and latitude).

Line 5. Enter the date construction began. See Beginning of construction , earlier, for more information.

Section 2—Industrial Facility Information You must also provide information about the specific industrial facility and equipment in Section 2.

Section 3—Carbon Capture Equipment and DAC Facility Information You must also provide information about specific equipment and the DAC facility in Section 3.

Section 4—Information About Carbon Oxide Sequestration Credit and Your Elections

Line 28a. If you answered “Yes” to line 28, determine the credit (1) using $28.43 on Part III, line 1g, for qualified carbon oxide captured, disposed of in secure geological storage, and not used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, nor utilized as described in section 45Q(f)(5); and (2) using $14.21 on

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

Part III, line 2g or 3i for qualified carbon oxide captured, disposed of in secure geological storage, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, or utilized as described in section 45Q(f) (5). See 2025 inflation adjusted credit rates and applicable dollar amounts , earlier.

Line 28b. If you answered “No” to line 28 and your carbon capture facility and equipment were placed in service before 2023, determine the credit (1) using $46.96 on Part III, line 1g, for qualified carbon oxide captured, disposed of in secure geological storage, and not used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, nor utilized as described in section 45Q(f)(5); and (2) using $32.54 on Part III, line 2g or 3i for qualified carbon oxide captured, disposed of in secure geological storage, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, or utilized as described in section 45Q(f)(5). See 2025 inflation adjusted credit rates and applicable dollar amounts , earlier.

Line 28c. If you answered “No” to line 28 and your carbon capture facility and equipment were placed in service after 2023, and before July 5, 2025, determine the credit (1) using $17 on Part III, line 1g, for qualified carbon oxide captured, disposed of in secure geological storage, and not used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, nor utilized as described in section 45Q(f)(5); and (2) using $12 on Part III, line 2g or 3i for qualified carbon oxide captured, disposed of in secure geological storage, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, or utilized as described in section 45Q(f) (5).

If you answered “No” to line 28 and your carbon capture facility and equipment were placed in service after July 4, 2025, determine the credit using $17 on Part III, line 1g; and Part III, line 2g or 3i.

For a DAC facility, determine the credit (1) using $36 on Part III, line 1g, for qualified carbon oxide captured, disposed of in secure geological storage, and not used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, nor utilized as described in section 45Q(f)(5); and (2) using $26 on Part III, line 2g or 3i for qualified carbon oxide captured, disposed of in secure geological storage, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, or utilized as described in section 45Q(f)(2).

See 2025 inflation adjusted credit rates and applicable dollar amounts , earlier.