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Official form guide
Form 8933-SA: 8933 (Schedule A)
Treasury Internal Revenue Service Form 8933 (Schedule A) is an Owner Certification form that attaches to Form 8933, used by owners of geological disposal sites or enhanced oil recovery projects. It requires certification regarding qualified carbon oxide received during the tax year.
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IRS Form 8933-SA - 8933 (Schedule A)
Treasury Internal Revenue Service Form 8933 (Schedule A) is an Owner Certification form that attaches to Form 8933, used by owners of geological disposal sites or enhanced oil recovery projects. It requires certification regarding qualified carbon oxide received during the tax year.
Risk Radar
Scan points- 1Ensure line 11 (received) matches the figure reported by the project’s operator on Schedule B or C.
- 2Failing to complete a separate Part II for every qualified carbon oxide supplier.
- 3Not checking Line 8 if the supplier's EIN is different from the owner’s EIN.
- 4Omitting the binding written contract attestation on Line 9 when required.
- 5Providing an incorrect date (MM/DD/YYYY) on Line 10 for the contract or amendment.
Plain English
This form certifies details about how a business handles and stores carbon dioxide (carbon oxide) for tax credit purposes. Owners use it to document where they got their certified carbon oxide, how much they received, and whether they have binding contracts in place with their suppliers. The information helps the IRS verify eligibility for carbon sequestration credits.
Submission Date
- Filing date: 2026-01-12 15:10:40
- 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 you are an owner of a geological disposal site or an enhanced oil recovery (EOR) project and need to certify details about qualified carbon oxide received during the tax year.
- Do not use it when you are only supplying qualified carbon oxide but are not the owner of the disposal site or EOR project, unless you must complete a separate Schedule A (Form 8933) for that supplier.
- Check Form 8933 instead when you are reporting the overall details of your geological disposal site or EOR project.
Form selector
Use this form or another form?
You own an EOR Project
You must check box (ii) on Schedule A (Form 8933).
✓ Confirm the correct box is checked before proceeding.
You are a supplier of qualified carbon oxide
You must complete a separate copy for each supplier.
✓ Ensure you use the current edition date when completing each copy.
You own a disposal site and supply carbon oxide
You must fill out lines 1-3 for yourself, then complete Part II for your suppliers.
✓ Verify that line 8 accurately reflects if you were one of the suppliers.
Deadline or filing window
The official source does not state a specific filing deadline date. However, this form must attach to Form 8933, and owners must ensure all figures agree with amounts reported for that supplier on Schedule B (Part III, line 10) or Schedule C (Part III, line 20).
Checklist
What you need before filling it out
Part I: Owner Information
Name(s) shown on return, EIN, Address · Part I section of Form 8933
Line 8 (Supplier Check)
The supplier's EIN must match the owner’s EIN OR a binding written contract exists. · Line 8 instruction box
Line 10 (Contract Date)
Provide the date (MM/DD/YYYY) of the contract or most recent amendment. · Line 10 field
Line 11 (Qualified Oxide Received)
Metric tons received from supplier during tax year. · Line 11 field
Line 17 (Credit Election Check)
Check if the supplier elected to allow you to claim some or all of the credit. · Line 17 checkbox
Before you submit
- 1Confirm that the Name(s) shown on return and Identifying number are correct in Part I.
- 2Verify which box you checked: (i) Geological disposal site owner or (ii) Enhanced oil recovery project owner.
- 3If filling out for a supplier, ensure lines 4 through 8 are complete for that specific supplier.
- 4If line 8 is checked, confirm the EINs match OR that a binding written contract exists between you and the supplier.
- 5Provide the correct date (MM/DD/YYYY) on Line 10 if referencing a contract.
- 6Ensure Line 11 (Qualified Oxide Received) agrees with figures reported by your project's operator.
- 7If Line 17 is checked, confirm you have attached Schedule E (Form 8933).
How to file this form
- 1Complete Part I by listing the Name(s), EIN, and Address of the owner in lines 1-3.
- 2For each supplier, complete a separate copy of Schedule A (Form 8933) starting with Part II, filling in details from lines 4 through 17.
- 3Ensure that Line 11 (Qualified Oxide Received) agrees with figures reported by your project’s operator on the corresponding Form 8933 schedules.
- 4Sign and date the form after completing all necessary sections to finalize certification.
Known limitations
- 1The form applies to owners of geological disposal sites or enhanced oil recovery (EOR) projects.
- 2A separate Schedule A (Form 8933) must be completed for each supplier of qualified carbon oxide.
- 3If the EINs between the owner and the supplier are not the same, a binding written contract must exist.
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 December 2025, and filers should go to www.irs.gov/Form8933 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025.
- Form number — verify the title is Schedule A (Form 8933).
- Mailing address — Not stated in the official source.
- Signature — Confirm space for signature is present on the form.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed IRS Form 8933 (Schedule A) for records.
- 2The form certifies information regarding qualified carbon oxide received during the tax year.
- 3If line 17 is checked, Schedule E (Form 8933) must be attached to document the supplier's election.
- 4Confirm that figures on lines 11/12 and 13/14 agree with amounts reported by the project’s operator on Schedule B or Schedule C (Form 8933), Part III.
Sources
- SRCForm p.1 — The official title is Schedule A (Form 8933) (Rev. December 2025).
- SRCForm p.1 — This form attaches to Form 8933.
- SRCForm p.1 — Line 1 requires identifying the owner as either a Geological disposal site owner or an Enhanced oil recovery project owner.
- SRCForm p.1 — Part II requires completing a separate Schedule A (Form 8933) for each supplier of qualified carbon oxide.
- SRCForm p.1 — Lines 5, 6, and 7 gather information about the supplier: EIN, name/location, and facility type.
- SRCForm p.1 — Line 11 requires reporting metric tons of qualified carbon oxide received from the supplier during the tax year.
Common confusion points
Should I check line 8 ('Check here if you were one of the suppliers')?
Check this box only if your EIN matches the EIN of the entity that owns the site, even if a contract exists.
→ If EINs are different, checking line 8 requires a binding written contract.
What is the difference between lines 11 and 12?
Line 11 records total qualified carbon oxide *received* from the supplier during the tax year; Line 12 records total qualified carbon oxide *received AND stored* by you during the tax year.
→ Ensure these figures match what your project’s operator reports on Schedule B or C.
When must I use a separate Form 8933 (Schedule A)?
You must complete a new copy for every single supplier of qualified carbon oxide that you have.
→ This applies even if the other information about you, the owner, remains the same.
What is line 15?
Line 15 is the total amount of *qualified* carbon oxide injected (calculated by adding lines 11 and 13).
→ Verify this sum matches your reported figure on Schedule B or C, Part III, line 10.
When should I check box 17?
Check this box if the supplier elected to allow you to claim some or all of the carbon oxide sequestration credit related to their qualified carbon oxide.
→ If checked, attach Schedule E (Form 8933).
What is required for line 10?
Line 10 requires providing the date (MM/DD/YYYY) of the contract referenced on line 9 or the most recent amendment date.
→ Ensure this date corresponds to the binding written contract mentioned in line 9.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8933 — This is the primary form to reference for instructions and latest information.
Questions about IRS Form 8933-SA
What is IRS Form 8933-SA used for?
This form certifies details about how a business handles and stores carbon dioxide (carbon oxide) for tax credit purposes. Owners use it to document where they got their certified carbon oxide, how much they received, and whether they have binding contracts in place with their suppliers. The information helps the IRS verify eligibility for carbon sequestration credits.
Who must file IRS Form 8933-SA?
The entity that owns a geological disposal site or an enhanced oil recovery (EOR) project must file this form.
What information does IRS Form 8933-SA require?
Part I collects identifying information about you, the owner of the site or EOR project. Part II details your suppliers of qualified carbon oxide, including amounts received and stored on lines 11 through 16.
When is IRS Form 8933-SA due?
The official source does not state a specific filing deadline date for Form 8933 (Schedule A).
Where do I file IRS Form 8933-SA?
This form attaches to Form 8933, which can be submitted via the IRS website at www.irs.gov/Form8933.
How do I complete IRS Form 8933-SA?
First, complete Part I with your name, EIN, and address. Next, complete a separate Part II for each supplier of qualified carbon oxide, filling out lines 4 through 17. Finally, check the attestation boxes and provide required dates before submitting.
What happens if IRS Form 8933-SA is filed incorrectly?
The source does not specify a penalty for incorrect filing but requires all figures to agree with amounts reported on Schedule B or Schedule C of Form 8933 (Part III).
Should I check line 8 ('Check here if you were one of the suppliers')?
Check this box only if your EIN matches the EIN of the entity that owns the site, even if a contract exists. If EINs are different, checking line 8 requires a binding written contract.
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