SECTION 4. TAX CREDIT
Internal Revenue Bulletin 2020-25 · 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 amount (in metric tons) of qualified carbon oxide 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
Bulletin No. 2020–25 953 June 15, 2020
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 Service, the aggregate amount of qualified carbon oxide taken into account for purposes of § 45Q is 72,087,903 metric tons.
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