Section 2. A separate Part Ill, Section 2, should be

completed for each supplier of qualified carbon oxide during the current and 3 previous tax years and a copy should be given to each supplier.

One supplier and multiple facilities. If one supplier supplied qualified carbon oxide from multiple facilities, complete a Part III, line 8, for each facility.

Schedule E, Election Certification Use Schedule E (Form 8933) if (1) you’re the owner of the capture facility that supplied qualified carbon oxide to another person that was properly disposed of in geological storage, used in an EOR project, or utilized in a manner consistent with section 45Q(f); and (2) you elect

under section 45Q(f)(3)(B) to allow the credit to that person. You must make a separate election for each facility.