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Form 8933-SB: 8933 (Schedule B)
IRS Form 8933 (Schedule B) is used to certify disposal operator information for the Department of the Treasury and Internal Revenue Service. It attaches to Form 8933, and one specific fact noted is that it governs a revision date of December 2025.
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IRS Form 8933-SB - 8933 (Schedule B)
IRS Form 8933 (Schedule B) is used to certify disposal operator information for the Department of the Treasury and Internal Revenue Service. It attaches to Form 8933, and one specific fact noted is that it governs a revision date of December 2025.
Risk Radar
Scan points- 1Ensure Line 7 is checked to declare figures match EPA reports under MRV plan and subpart RR.
- 2Failing to provide the EIN for each owner listed in Part I.
- 3Not including the IRS-issued registration number(s) on Line 5a (Part II).
- 4Omitting the date (MM/YYYY) when carbon oxide injection began on Line 6 (Part II).
- 5Failing to attach a copy of the approved MRV plan or provide its URL on Line 8.
Plain English
This form certifies details about companies involved in geological carbon dioxide disposal. Filers use it to report who owns the site, who operates it, and what quantity of qualified carbon oxide was used and stored. It ensures this data matches reports filed with the EPA under the applicable MRV plan.
Submission Date
- Filing date: 2026-01-12 22:10:23
- 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 providing disposal operator certification information to the Department of the Treasury and Internal Revenue Service.
- Do not use it when you only need to list owners or suppliers without detailing site/operator specifics.
- Check Form 8933 instead when attaching this schedule.
Form selector
Use this form or another form?
Reporting non-qualified oxide suppliers
This form details the metric tons delivered and stored by each supplier.
✓ Check line 10 for required data points
Listing site owners/operators only
Use this when you need to summarize ownership and operator identification without detailed supply metrics.
✓ Check lines 1-5a for summary fields
Attesting figures match EPA filings
This form requires explicit attestation that the carbon oxide figures align with applicable EPA MRV plans.
✓ Check line 7 or line 11 checkbox
Deadline or filing window
The information provided must relate to events that occurred 'during the tax year.' The source does not state a specific filing deadline date or day-count window, but this schedule attaches directly to Form 8933.
Checklist
What you need before filling it out
Part I, Line 1 (Owner Info)
Name(s), Address, EIN, Operating interest (%) · Part I
Part II, Line 3 & 4 (Operator Info)
Operator's Name and EIN; Other company names/purpose · Part II
Part III, Line 10(a) (Owner/Supplier Link)
Linking the specific site owner to each individual carbon oxide supplier. · Part III
Line 7 Checkbox
Declaration that figures match EPA MRV plan and subpart RR. · Part II
Part III, Line 10(j) & (m) Totals
Total metric tons delivered/stored across all suppliers. · Part III
Line 8 Attachment
Copy of approved MRV plan OR URL where it can be viewed on the EPA website. · Part II
Before you submit
- 1Ensure all information provided on line 10 conforms to applicable EPA filings by checking line 11.
- 2Provide the name and location of each owner (Part I, Lines 1-4) before listing site details.
- 3Check the box on line 7 to declare that stored carbon oxide figures match the EPA's MRV plan and subpart RR.
- 4Attach a copy of the approved MRV plan or provide its URL on line 8.
- 5List all suppliers in Part III, making sure each supplier has corresponding data for lines (i) through (vi).
- 6Calculate and enter the totals for metric tons delivered and stored correctly across all suppliers on line 10.
- 7Verify that the Name(s) shown on return match the information provided elsewhere on Form 8933.
How to file this form
- 1Complete Part I by listing each owner of the geological disposal site, including their address, EIN, and operating interest percentage.
- 2Fill out Part II with the site's name/location, operator details (including any secondary operators), IRS registration numbers, and EPA e-GGRT IDs.
- 3In Part III, list every qualified carbon oxide supplier and provide its associated data for metric tons delivered/stored, ensuring you calculate the totals on line 10 correctly.
- 4Attach a copy of the approved MRV plan (or provide the URL) to line 8, then sign and check the appropriate attestation boxes before submitting.
Known limitations
- 1The form must be attached to Form 8933.
- 2Part III requires providing disposal information consistent with all applicable EPA filings.
- 3A check on line 7 declares that all figures of stored carbon oxide are for carbon oxide consistent with figures reported to the EPA pursuant to the applicable MRV plan and subpart RR of the EPA’s Greenhouse Gas Reporting Program.
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.
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Fillable formOpen in Editor->The current edition is Revision 12-2025, and instructions are available at www.irs.gov/Form8933 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025.
- OMB Number — confirm it is 1545-0123.
- Attachment requirement — confirm this schedule attaches to Form 8933.
- Date of creation — confirm the document states 4/11/25.
Quick Facts
Downloads
After you file
- 1Keep a copy of IRS Form 8933 (Schedule B) after filing.
- 2Attach a copy of the approved MRV plan or provide the URL where it can be viewed on the EPA website (Line 8).
- 3The form is governed by a revision date of December 2025.
- 4Confirm that all information provided on line 10 conforms to all applicable EPA filings by checking the box on Line 11.
Sources
- SRCForm p.1 — The form is titled Schedule B (Form 8933) and has a revision date of December 2025.
- SRCForm p.1 — Part I requires information about each owner of the geological disposal site during the tax year.
- SRCForm p.1 — Part II lists fields for Name/location, Operator Name/EIN, other operators, IRS registration number(s), and EPA e-GGRT ID number(s).
- SRCForm p.1 — Line 7 requires a declaration that all stored carbon oxide figures are consistent with the applicable MRV plan and subpart RR of the EPA’s Greenhouse Gas Reporting Program.
- SRCForm p.2 — Part III (continued) requires providing disposal information consistent with all applicable EPA filings on line 10.
- SRCForm p.2 — Line 10(iv) provides the Total qualified carbon oxide from all suppliers, and lines 10(h), (i), (j), (k), (l), (m) detail totals for delivered/stored amounts across all suppliers.
Common confusion points
What must be listed for each owner in Part I?
The form requires providing information about each owner of the geological disposal site during the tax year.
→ Ensure you list Name(s), Address, EIN, and Operating interest (%) for every owner.
Where does the MRV plan go?
Line 8 requires attaching a copy of the approved MRV plan or providing its URL on the EPA website.
→ Verify that the attached document matches the one referenced in Part II.
What do lines 10(b), (d), and (f) represent?
These lines require metric tons delivered from specific suppliers (A, B, C).
→ Check these against the corresponding stored tonnage on lines (c), (e), and (g) for each supplier.
How is the total qualified carbon oxide calculated in Part III?
Line 10(iv) provides the Total qualified carbon oxide from all suppliers.
→ This total should match the sum of columns (b), (d), and (f).
What information must be listed for a single supplier in Part III?
The form requires listing the Qualified carbon oxide supplier, EIN, Name and location of capture facility, IRS-issued registration number, and EPA’s e-GGRT ID (if any) (Lines 9(i)-(v)).
→ Ensure you check if that supplier supplied any nonqualified carbon oxide on Line 9(vi).
What is the difference between 'delivered' and 'stored'?
Lines 10(b), (d), (f) are Metric tons delivered, while lines 10(c), (e), (g) are Metric tons stored.
→ The total metric tons for all carbon oxide suppliers (Line 10(vi)) is the sum of all delivered and stored amounts across all suppliers.
Workflow map
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Questions about IRS Form 8933-SB
What is IRS Form 8933-SB used for?
This form certifies details about companies involved in geological carbon dioxide disposal. Filers use it to report who owns the site, who operates it, and what quantity of qualified carbon oxide was used and stored. It ensures this data matches reports filed with the EPA under the applicable MRV plan.
Who must file IRS Form 8933-SB?
The filer must provide information about each owner(s) of the geological disposal site during the tax year on Form 8933 (Schedule B).
What information does IRS Form 8933-SB require?
Part I provides details about the site's owners, including their EIN and operating interest percentage. Part II lists the name, location, and operator information for the geological disposal site itself.
When is IRS Form 8933-SB due?
The source does not specify a filing deadline; rather, it requires providing information 'during the tax year.'
Where do I file IRS Form 8933-SB?
The form attaches to Form 8933. Instructions are available at www.irs.gov/Form8933 for routing guidance.
How do I complete IRS Form 8933-SB?
First, fill out Part I to detail each site owner. Next, complete Part II with details about the disposal site and its operator. Finally, in Part III, list all qualified carbon oxide suppliers and provide the corresponding delivery/storage totals on Line 10 before signing.
What happens if IRS Form 8933-SB is filed incorrectly?
While no specific penalty is listed on this schedule, failure to attest that all information conforms to applicable EPA filings (Line 11) means the figures may not align with required documentation.
What must be listed for each owner in Part I?
The form requires providing information about each owner of the geological disposal site during the tax year. Ensure you list Name(s), Address, EIN, and Operating interest (%) for every owner.
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