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Instructions for Form 8933›(Rev. December 2025)›General Instructions

Who Can Claim the Credit

Instruction 8933 — Instructions to Form 8933, Carbon Oxide Sequestration Credit · 2026-10-03 edition · updated 2026-10-04 · United States

The credit is attributable to you in the case of qualified carbon oxide captured using equipment that’s originally placed in service at a facility on or after February 9, 2018, if you’re the person that owns the equipment and physically or contractually ensures the disposal, utilization, or use as a tertiary injectant of this qualified carbon oxide.

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▸Contents — Instruction 8933 — Instructions to Form 8933, Carbon Oxide Sequestration Credit
Instruction 8933 — Instructions to Form 8933, Carbon Oxide Sequestration Credit

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