Part I. Line 17. — Instruction 8933

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

Schedule F. Utilization Certification Use Schedule F (Form 8933) if you’re the owner of the utilization facility who utilized qualified carbon oxide during the year. Don’t combine information from separate utilization facilities on the same schedule. Provide a copy of your Schedule F (Form 8933) to each supplier that supplied qualified captured carbon oxide to inform the suppliers of the amount of their qualified carbon oxide that was utilized.

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

Paperwork Reduction Act Notice. We ask for you to obtain the information on this form to carry out the Internal Revenue laws of the United States. You are required to obtain this information.

You are not required to obtain the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual filers is approved under OMB control number 1545-0074; for business filers, it is approved under OMB control number 1545-0123; and for trust filers, it is approved under OMB control number 1545-0092. For the estimated averages, see the instructions for your income tax return.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.

Instructions for Form 8933 (Rev. 12-2025) 13