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Form 8933: Carbon Oxide Sequestration Credit
IRS Form 8933 is used to claim the section 45Q carbon oxide sequestration credit for taxpayers. For Part III, the applicable dollar amount after July 4, 2025, is $17 per metric ton for lines 1g, 2g, and 3i.
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IRS Form 8933 - Carbon Oxide Sequestration Credit
IRS Form 8933 is used to claim the section 45Q carbon oxide sequestration credit for taxpayers. For Part III, the applicable dollar amount after July 4, 2025, is $17 per metric ton for lines 1g, 2g, and 3i.
Risk Radar
Scan points- 1Do not report an allocated credit on Form 8933 if it is only allocated; report it directly on Form 3800 instead.
- 2Failing to complete Part I if claiming credit for a facility or equipment in Part III.
- 3Not including the weight of other substances (like water/impurities) in the calculation.
- 4Incorrectly reporting an allocated credit on Form 8933 instead of Form 3800, Part III, line 1x.
- 5Using the wrong applicable dollar amount based on whether the tax year is before or after July 4, 2025.
Plain English
This form allows a taxpayer to claim a tax credit when they sequester carbon oxide. It details how much qualified carbon oxide was captured or displaced from the atmosphere. The information helps the IRS verify that the sequestration meets federal requirements for the section 45Q credit.
Submission Date
- Filing date: 2026-01-12 16:10:43
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when claiming the section 45Q carbon oxide sequestration credit.
- Do not use it when you are a partnership with a valid section 761(a) election, as the partner completes and files Form 8933 based on its undivided ownership interest.
- Check Form 3800 instead when electing to treat the credit as a payment of taxes or transferring the credit.
Form selector
Use this form or another form?
Electing Entity (Applicable Entity)
Must file this form along with Form 8933 if making an Elective Payment Election (EPE).
✓ Check Part III, Line 9 of Form 8933.
Partnership/S Corp Transferring Credit
Must report the total credit amount on Form 3800 when electing to transfer or partially transfer the credit.
✓ Check specific instructions for line 9 of Part III.
Applicable Entity (EPE)
Applicable entities that generally don't benefit from income tax credits must file both forms if making an EPE for a facility/equipment placed in service after 2022.
✓ Check Instructions p.2.
Partnership (761(a) election)
The partner completes and files this form commensurate with its undivided ownership interest, rather than the partnership itself filing.
✓ Check Instructions p.1.
Deadline or filing window
The source does not specify a general filing deadline date for Form 8933. However, the applicable dollar amounts change based on tax year: For any tax year after 2022 and before July 5, 2025, specific rates apply; after July 4, 2025, the rate for lines 1g, 2g, and 3i becomes $17 per metric ton.
Checklist
What you need before filling it out
Form 8933 (Overall)
Official Title: Carbon Oxide Sequestration Credit · Instructions p.1 & Form p.1
Applicable Entity Elective Payment Election (EPE)
Form 3800 · Instructions p.2
Partnership with 761(a) election
Undivided Ownership Interest · Instructions p.1
Credit Transfer Election
Unrelated Third Party Name/Details · Instructions p.3
Pre-filing Registration Requirement
IRS.gov/ Register... link · Instructions p.3
Facility's EPA e-GGRT ID number(s)
Facility Data · Form p.1, Line 2
Before you submit
- 1Attach Form 8933 to your tax return.
- 2Ensure all required schedules and statements are attached (if applicable).
- 3If making an EPE, confirm you have filed Form 3800 along with Form 8933.
- 4If electing to transfer or partially transfer the credit, confirm you report the total amount on Form 3800, Line 9 of Part III.
- 5Before filing, verify that a pre-filing registration was completed for each facility if an EPE or transfer election is being made.
- 6Enter the IRS-issued registration number for the facility (if making an elective payment/transfer election) on Form 8933, Line 1.
- 7Confirm the Facility's EPA e-GGRT ID number(s) are entered on Form 8933, Line 2 (if available).
How to file this form
- 1Complete Part I of Form 8933 by entering facility details, carbon capture equipment information, and the specific types of carbon oxide sequestration.
- 2If making an EPE or transfer election on Form 3800 for credits in Part III, complete a pre-filing registration using IRS.gov/ Register... before filing your tax return.
- 3Determine if you must file Form 3800: Applicable entities electing payment (EPE) and those electing to transfer the credit must report the total amount on Form 3800, Line 9 of Part III.
- 4Attach Form 8933 to your tax return and submit it along with the necessary schedules or Form 3800.
Known limitations
- 1Partnerships with a valid section 761(a) election are not required to complete or file Form 8933; instead, the partner must complete and file it based on its undivided ownership interest in the facility.
- 2If an electing taxpayer is a partnership or S corporation that elects to treat the credit as a payment of taxes for a new facility or equipment, the total credit amount must be reported on Form 3800 (see specific instructions for line 9 of Part III).
- 3If the only carbon oxide sequestration credit received is one allocated to the filer, the credit should not be reported on Form 8933; it must be reported directly on Form 3800, Part III, unless a caution applies.
- 4When receiving a Schedule K-1 (Form 1065), box 15 (code BC), or a Schedule K-1 (Form 1120–S), box 13 (code BC), the filer must consult the Transferees of Eligible Credits Under Section 6418 section in the Instructions for Form 3800.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2025, and instructions direct users to IRS.gov/Form8933 for the latest information regarding Form 8933.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025.
- Catalog Number — confirm it is 74390F.
- Mailing address — Not stated in the official source (only IRS website provided).
- Signature — Confirm signature block requirements are present on the form itself.
- IRS-issued registration number — If making an EPE or transfer election, confirm this number is entered for the facility.
- Tax Year/Date — Confirm the tax year being reported matches the date of filing.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed IRS Form 8933.
- 2If electing to treat the credit as a payment, obtain an IRS-issued registration number for the equipment in 2025 and every succeeding year.
- 3Complete Form 4255 (Certain Credit Recapture, Excessive Payments, and Penalties) using the details from Form 8933 to determine the amount reported on your tax return.
- 4If transferring the credit or electing payment for a partnership or S corporation, report the total credit amount on Form 3800, Part III, line 1x.
Sources
- SRCInstructions p.1 — Purpose of Form 8933 is to claim the section 45Q carbon oxide sequestration credit.
- SRCInstructions p.1 — Partnerships with valid section 761(a) elections are not required to complete or file this form; instead, the partner completes and files it commensurate with its undivided ownership interest in the facility.
- SRCInstructions p.2 — If you are an applicable entity, your election to treat the credit as a payment generally applies to 2025 and any subsequent year during the 12-year period described in section 45Q(a)(3)(A) or (4)(A).
- SRCInstructions p.2 — Taxpayers electing to be treated as applicable entities must obtain an IRS-issued registration number for the equipment in 2025 and each of the succeeding years.
- SRCInstructions p.12 — Line 8 on Form 8933 requires entering the amount from Schedule K-1 (Form 1065), box 15 (code AW) or Schedule K-1 (Form 1120-S), box 13 (code AW).
- SRCInstructions p.1 — The applicable dollar amounts for Part III are established by linear interpolation between statutory dollar amounts and increased, per Notice 2018-93.
- SRCNot stated in the official source — verify on the agency site — Specific credit rates/dollar amounts for lines 1g, 2g, and 3i after July 4, 2025 (though $17 is mentioned in prompt context).
Common confusion points
Who must file Form 8933?
A partner in a partnership with a valid section 761(a) election files it based on its undivided ownership interest in the facility.
→ Check if your entity is a partner requiring this filing instead of the general partnership.
When do I need to report my credit on Form 8933 vs. Form 3800?
If you are an electing taxpayer (partnership or S corp), you must report the total credit amount on Form 3800, Part III, line 1x if you elect payment or transfer for that facility/equipment.
→ Confirm your election type and whether you are a partnership or S corporation.
What do I do if my only credit is allocated to me?
Do not report the credit on Form 8933; report it directly on Form 3800, Part III.
→ Verify that no other credits require reporting on Form 8933 before omitting the allocation.
How does an elected payment apply?
If you are an applicable entity and elect to treat the credit as a payment, this election generally applies to 2025 and any subsequent year during the 12-year period described in section 45Q(a)(3)(A) or (4)(A).
→ Confirm your election date matches the start of the required application period.
Do I need an IRS registration number?
Yes, if you are electing to be treated as an applicable entity, you must obtain an IRS-issued registration number for the equipment in 2025 and each succeeding year.
→ Check Part III of Form 8933 to ensure all facilities listed have a corresponding registration requirement.
What determines which K-1 box dictates reporting?
Schedule K-1 (Form 1065), box 15, code AW is used for line 8 on Form 8933.
→ If you are an S corporation, check the Shareholder's Share of Income, Deductions, Credits, etc., box 13 (code AW) to ensure consistency.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 3800 — If you are a partnership or S corporation electing payment/transfer, you must report the total credit amount here (see specific instructions for line 9 of Part III).
Questions about IRS Form 8933
What is IRS Form 8933 used for?
This form allows a taxpayer to claim a tax credit when they sequester carbon oxide. It details how much qualified carbon oxide was captured or displaced from the atmosphere. The information helps the IRS verify that the sequestration meets federal requirements for the section 45Q credit.
Who must file IRS Form 8933?
A partner in a partnership with a valid section 761(a) election must complete and file Form 8933, commensurate with its undivided ownership interest in the facility. If filing on behalf of an S corporation or partnership electing payment/transfer, the entity itself reports the credit.
What information does IRS Form 8933 require?
Part I gathers Facility Information (including equipment type and sequestration method). Part II collects information about the filer, such as lifecycle greenhouse gas emissions. Part III details the Credit Calculation, including your specific elections.
When is IRS Form 8933 due?
The source does not state a filing deadline date or period for Form 8933 generally. However, certain applicable dollar amounts change based on tax year and specific dates mentioned in the instructions.
Where do I file IRS Form 8933?
The source directs users to IRS.gov/Form8933 for future developments regarding this form. Specific service center routing is not provided in these excerpts, but general filing mechanics apply.
How do I complete IRS Form 8933?
First, complete Part I to provide facility details. Next, fill out Part II with your personal or entity information. Finally, complete Part III to detail the credit calculation and list all relevant elections before signing and submitting Form 8933.
What happens if IRS Form 8933 is filed incorrectly?
If a credit amount is allocated via Schedule K-1 (Form 1065), box 15 (code AW) or Schedule K-1 (Form 1120-S), box 13 (code AW), and it is not reported on Form 8933, the taxpayer must report it directly on Form 3800, Part III, line 1x.
Who must file Form 8933?
A partner in a partnership with a valid section 761(a) election files it based on its undivided ownership interest in the facility. Check if your entity is a partner requiring this filing instead of the general partnership.
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