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Instructions for Form 8933›(Rev. December 2025)

Reminders

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

Pre-filing registration. The IRS has established a pre-filing registration process to elect payment or transfer

of the credit. See Pre-filing registration requirement for payments or transfers , later.

Analysis of lifecycle greenhouse gas emissions (LCA). Notice 2024-60 updated required procedures to claim a section 45Q credit for utilization of carbon oxide. See Approval of the LCA, later.

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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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