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Introduction

SECTION 4. TAX CREDIT

Internal Revenue Bulletin 2016-39 · 2026-10-03 edition · updated 2026-10-04 · United States

UTILIZATION

Section 6 of Notice 2009–83 requires taxpayers to file annual reports that provide (among other information) the amounts (in metric tons) of qualified CO2 for the taxable year that has been taken into account for purposes of claiming the § 45Q credit. The annual reports must be filed with the Service not later than the last day of the second calendar month following the month during which the tax return on which the § 45Q credit is claimed was due (including extensions).

Based on the annual reports filed with the Service as of September 26, 2016, the aggregate amount of qualified CO2taken into account for purposes of § 45Q is 44,590,130 metric tons.

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▸Contents — Internal Revenue Bulletin 2016-39
Internal Revenue Bulletin 2016-39

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