Part IV. Applicable Federal Interest Rates.
SECTION 4. TAX CREDIT
Internal Revenue Bulletin 2018-20 · 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 most recent annual reports filed with the Internal Revenue Ser
vice, the aggregate amount of qualified carbon oxide taken into account for purposes of § 45Q is 59,767,924 metric tons.
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