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Form 8933-SC: 8933 (Schedule C)
IRS Form 8933 (Schedule C) is used to certify Enhanced Oil Recovery (EOR) operations for the Department of the Treasury. This form attaches to Form 8933 and must be filed with information about EOR projects.
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IRS Form 8933-SC - 8933 (Schedule C)
IRS Form 8933 (Schedule C) is used to certify Enhanced Oil Recovery (EOR) operations for the Department of the Treasury. This form attaches to Form 8933 and must be filed with information about EOR projects.
Risk Radar
Scan points- 1If line 10 is answered 'No,' the entire EOR credit cannot be claimed for that tax year.
- 2Failing to provide all owner details in Part I (lines i, ii, iii, iv).
- 3Not checking 'Yes' for line 13 when wells are EPA Class VI.
- 4Omitting the required petroleum engineer’s certification if not previously certified under section 43.
- 5Incorrectly answering 'No' on line 10 without justification.
Plain English
This form allows an owner of an Enhanced Oil Recovery project to officially document its details with the IRS. It provides specific data on who owns the project, what carbon oxide is being used, and how that carbon dioxide is being stored underground. This documentation supports tax claims related to the EOR activity.
Submission Date
- Filing date: 2026-01-12 22:10:34
- 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 details about an Enhanced Oil Recovery (EOR) project that attaches to Form 8933.
- Do not use it when the EOR project does not have owners or is not attached to Form 8933.
- Check Form 8933 instead when you are filing the main return for which this schedule provides certification.
Form selector
Use this form or another form?
Filing a standard tax return without EOR operations
This form is specifically titled Schedule C (Form 8933) and pertains to EOR projects.
✓ Check the main instructions for Form 8933.
Reporting other types of energy recovery not classified as EOR
The form title specifies 'Enhanced Oil Recovery Operator Certification', but does not list other specific categories.
✓ Verify if your activity falls outside of EOR.
Not stated in the official source — verify on the agency site
Filing a return where an external entity is operating the project
Part II requires identifying the operator and listing any other companies identified as the operator for other purposes.
✓ Ensure all related entities are listed on lines 3, 4, or both.
Deadline or filing window
The form must be attached to Form 8933; no specific filing date or extension period is stated on this document. The revision date of 12-2025 indicates it applies to the current tax cycle.
Checklist
What you need before filling it out
Owner Information
Name(s), Address, EIN, Operating interest (%) · Part I (Lines 1-4)
Project Operator ID
Name and location (county/state) of the operator · Part II (Line 3)
Well Permitting Status
Yes/No answer on Line 10 · Part II (Line 10)
EPA Class VI Wells
Checkbox declaration for line 12 · Part II (Line 12)
Supplier Details
Supplier Name, EIN, Capture Facility Location/Name · Part III (Lines 19-20)
Metric Tons Stored
Total metric tons stored from all suppliers · Part III (Line 20, Column 'Total' under 'Stored')
Before you submit
- 1Ensure all Name(s) shown on return are listed in Part I.
- 2Verify that for each owner, you have provided their Address, EIN, and Operating interest (%) in Part I.
- 3Confirm the name and location (county and state) of the project operator is correctly listed on Line 3 of Part II.
- 4If applicable, attach a copy of a valid petroleum engineer’s certification if the project wasn't previously certified under section 43 (Line 8).
- 5Check the appropriate box for Line 10 to confirm all injection wells are appropriately permitted.
- 6If you answered 'Yes' to Line 12, provide the EPA approval date on Line 14 and attach the MRV plan or its URL.
- 7Attest by checking the box on Line 21 that all information provided conforms to applicable EPA filings.
How to file this form
- 1Complete Part I by providing details for every owner of the EOR project, including their operating interest percentage.
- 2Fill out Part II by detailing the project name/location, operator identification (Lines 3 & 4), and checking relevant status boxes (e.g., Line 12: EPA Class VI).
- 3Complete Part III by listing all carbon oxide suppliers and filling in the corresponding metric tons delivered and stored data for each supplier.
- 4Review Lines 15-17 to ensure you have selected the correct demonstration method (Subpart RR or ISO 27916) and attached any required documentation.
- 5Sign and date the schedule, ensuring all figures align with applicable EPA filings before submitting.
Known limitations
- 1The form must be attached to Form 8933.
- 2If the project was previously certified under section 43, a copy of the petroleum engineer’s certification from that date is required (Line 7).
- 3If the project wasn't previously certified under section 43, a copy of a valid petroleum engineer’s certification must be attached to this schedule (Line 8).
- 4If Line 12 answers 'Yes,' all figures of stored qualified carbon oxide must be consistent with EPA filings pursuant to the applicable MRV plan and subpart RR of EPA’s Greenhouse Gas Reporting Program (Line 13).
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 directs users to www.irs.gov/Form8933 for instructions and the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025.
- Form number — confirm the title specifies Form 8933 (Schedule C).
- Agency — confirm the form is from the Internal Revenue Service Department of the Treasury.
- Attachment — confirm this document attaches to Form 8933.
Quick Facts
Downloads
After you file
- 1Retain a copy of Schedule C (Form 8933) for your records.
- 2The form must be filed with IRS Form 8933.
- 3If Line 14 answers 'Yes,' attach the approved MRV plan or its URL on the EPA’s website along with the schedule.
- 4If Line 17 answers 'Yes' (and Line 15 is ISO 27916), attach a copy of the ISO 27916 documentation for the year.
- 5Confirm that all information provided on Line 20 conforms to applicable EPA filings and certified ISO 27916 documentation by checking the box on Line 21.
Sources
- SRCForm 8933 (Schedule C) is titled 'Schedule C (Form 8933)' and has a revision date of December 2025 (Form p.1).
- SRCThe form attaches to Form 8933, which can be found at www.irs.gov/Form8933 for instructions (Form p.1).
- SRCPart I requires identifying information about the owner(s) of the Enhanced Oil Recovery (EOR) project (Form p.1).
- SRCLine 2 is where you list the Name and location (county and state) of the EOR Project (Form p.1).
- SRCIf Line 15 is Subpart RR, the EPA approval date must be provided on Line 16 (Form p.1).
- SRCPart III requires information about suppliers of qualified carbon oxide during the tax year (Line 19) (Form p.2).
Common confusion points
What is required if my project was previously certified under section 43?
You must provide the name of the certified project and the date (MM/DD/YYYY) of the petroleum engineer’s certification (Line 7).
→ Check Line 7.
When do I need to attach an MRV plan or its URL?
If you answer 'Yes' to Line 12, you must provide the EPA approval date and attach the document (Line 14).
→ Check Lines 12 & 14.
What determines if you use Subpart RR or ISO 27916 for secure storage demonstration?
This is determined by answering Line 15. If you check 'Subpart RR,' you must provide the corresponding EPA approval date (Line 16).
→ Check Lines 15 & 16.
If I answer 'Yes' to Line 10 (all wells are permitted), but 'No' to Line 12 (not all wells are EPA Class VI), what do I check on Line 15?
You must check the box corresponding to whether you are relying on Subpart RR or ISO 27916 (Line 15).
→ Check Lines 10, 12 & 15.
What if my supplier provided both qualified and nonqualified carbon oxide?
On Line 19, you check the box for each supplier to indicate if they provided qualified (Column F) or nonqualified carbon oxide from any source (Column G).
→ Check Lines 19(v) & 19(vi).
Where do I find the required EPA approval date for an MRV plan?
If Line 12 is 'Yes,' you provide this date on Line 14. If Line 15 is Subpart RR, you also provide it on Line 16.
→ Check Lines 14 & 16.
Workflow map
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⚠ If something goes wrong
- Not stated in the official source — verify on the agency site regarding specific correction forms.
Questions about IRS Form 8933-SC
What is IRS Form 8933-SC used for?
This form allows an owner of an Enhanced Oil Recovery project to officially document its details with the IRS. It provides specific data on who owns the project, what carbon oxide is being used, and how that carbon dioxide is being stored underground. This documentation supports tax claims related to the EOR activity.
Who must file IRS Form 8933-SC?
The filer must be an owner of an Enhanced Oil Recovery (EOR) project during the tax year.
What information does IRS Form 8933-SC require?
Part I details the Owner(s) information, while Part II covers the EOR Project itself. Part III provides specifics on the Qualified Carbon Oxide suppliers and storage metrics.
Where do I file IRS Form 8933-SC?
The form attaches to Form 8933, and instructions direct users to www.irs.gov/Form8933 for further guidance on submission.
How do I complete IRS Form 8933-SC?
First, provide owner details in Part I. Next, complete Part II with project specifics like location and dates. Finally, detail suppliers and storage volumes in Part III before signing.
What happens if IRS Form 8933-SC is filed incorrectly?
If line 10 (Are all injection wells appropriately permitted?) is answered 'No,' the filer cannot claim the credit.
What is required if my project was previously certified under section 43?
You must provide the name of the certified project and the date (MM/DD/YYYY) of the petroleum engineer’s certification (Line 7). Check Line 7.
When do I need to attach an MRV plan or its URL?
If you answer 'Yes' to Line 12, you must provide the EPA approval date and attach the document (Line 14). Check Lines 12 & 14.
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