Section 45Q – Credit for Carbon — 0726 Publ 5884 (PDF)

Section 45Q provides for a production tax credit for capture and sequestration of carbon oxide at a qualified facility.

Please refer to Instructions for Form 8933, Carbon Oxide Sequestration Credit, for information about sequestration activities.

Registration Section	Field	Field Description
Election	Register your intent to make either a transfer or an elective payment election for this facility/property. To change your election type later, you must return to amend your registration and update this election choice. What type of election do you intend to make for this facility/property?	Refer toTable 1 for election types available based on entity type. See note below.
Important Dates	Date Construction Began	See "Important Dates"
Important Dates	Date Placed in Service	Date Placed in Service
Facility/Property Location	Street Address	See “Facility/Property Location”
Facility/Property Location	City	City
Facility/Property Location	State	State
Facility/Property Location	ZIP Code	ZIP Code
Facility/Property Location	County	County
Facility/Property Location	Latitude	Latitude
Facility/Property Location	Longitude	Longitude
Facility/Property Information	Sequestration Activities	Select one of the following types for the qualifed property being registered: 1) Geological storage 2) Enhanced oil recovery 3) Utilization of captured CO2 4) Direct air capture
Facility/Property Information	What source of funds was used to acquire the property?	See “Source of Funds”
Facility/Property Information	Additional Information, if any.	Provide any additional information, if necessary, that will help in this registration, such as information regarding disregarded entities/ ownership relationship.
Sequestration Point	Do you operate the sequestration point?	Confrm yes or no.
Sequestration Point	If responded no:	Additional information is needed as below, if you answered “no” to the previous question.
Sequestration Point	Operator Name	Enter the name of sequestration operator.
Sequestration Point	Operator’s street address, City, State, ZIP code, and county.	Enter the sequestration opera-tor’s address information.