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Form 8933-SD: 8933 (Schedule D)
IRS Form 8933 is a Recapture Certification that attaches to Form 8933 and is used by owners of geological disposal sites or EOR projects. The form has an OMB No. of 1545-0123.
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IRS Form 8933-SD - 8933 (Schedule D)
IRS Form 8933 is a Recapture Certification that attaches to Form 8933 and is used by owners of geological disposal sites or EOR projects. The form has an OMB No. of 1545-0123.
Risk Radar
Scan points- 1If a recapture event did not occur, do not complete Schedule D (Form 8933) in Part II.
- 2Failing to check Section 2 boxes (11 or 12) when applicable.
- 3Not attaching a statement describing the cause of leakage on Part II, line 6.
- 4Omitting required documentation for MRV plan/ISO 27916 as noted in Section 2.
- 5Not providing copies of Schedule B or C for the three previous tax years (Part II, line 8).
Plain English
This form certifies the amount of qualified carbon oxide stored in a geological site or Enhanced Oil Recovery (EOR) project. It helps track when that stored carbon might be 'recaptured,' meaning it leaks out, requiring tax adjustments. Owners must use this to document their storage and any resulting leakage events for the IRS.
Submission Date
- Filing date: 2026-04-08 11:10:44
- 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 Recapture Certification regarding a geological disposal site or enhanced oil recovery (EOR) project.
- Do not use it when reporting carbon oxide amounts if no recapture event has occurred, as Part II should not be completed.
- Check Schedule B (Form 8933) or Schedule C (Form 8933) instead when listing information about stored carbon oxide for previous tax years.
Form selector
Use this form or another form?
Reporting data for a prior year
Used to list total metric tons of stored carbon oxide from the preceding three tax years.
✓ Ensure you reference column (m) on Schedule C, line 20 when completing Part II, Line 10 of Form 8933.
Identifying an owner/operator
Used to provide the name, EIN, address, and operating interest percentage for each party associated with the site/project.
✓ Verify that all four lines of ownership information are complete if there is more than one entity involved.
Part I, Section 1 (Lines A, B, C, or D)
Detailing leakage amounts
Used to specify total stored carbon oxide, leaked carbon oxide from containment, or leaked carbon oxide expected to migrate to the atmosphere during the current year.
✓ If Line 3 is less than Line 2, a statement explaining why must be attached.
Deadline or filing window
The filing window is tied to the current tax year being reported. The form references up to three previous tax years for tracking data. Not stated in the official source if an extension period is available.
Checklist
What you need before filling it out
Part I, Section 1
Owner/Operator Name, EIN, Address, Operating Interest (%) · Lines A, B, C, or D of Form 8933
Part II, Line 2
Metric tons leaked from containment (current year) · Part II, Line 2 of Form 8933
Part II, Line 5
Qualified carbon oxide subject to recapture (Total - Leaked) · Calculation on Part II, Line 5 of Form 8933
Part III, Line 10
Total metric tons stored in prior tax years · Schedule C (Form 8933), line 20, column (m) for each year
EOR Project Type Check
Geological disposal site or EOR project selection · Part I, Section 2, Line 2 check boxes
MRV Plan/ISO Documentation
Approved MRV plan URL or copy / ISO 27916 documentation and engineer certification · Lines 11 & 12 of Part I, Section 2
Before you submit
- 1Ensure all Name(s) shown on return are correctly listed on Form 8933.
- 2Verify that Part I provides complete information for every owner/operator listed (Name, EIN, Address, Operating Interest).
- 3Confirm the selection in Part I, Section 2 indicates whether the project is a Geological disposal site or EOR project.
- 4If an EOR project, verify Line 8b includes the Date (MM/YYYY) of the petroleum engineer’s certification.
- 5If carbon oxide amount was determined by ISO 27916, confirm both the documentation copy and the qualified independent engineer/geologist certification are attached.
- 6Confirm that Part II, Line 5 is greater than zero if a recapture event has occurred.
- 7If applicable, verify that supporting statements explaining leakage (Line 4) or non-migration (Line 3 < Line 2) are attached.
How to file this form
- 1Complete Part I by providing details for all owners of the geological disposal site or EOR project.
- 2Fill out Part II to determine the total qualified carbon oxide subject to recapture during the current year, including leakage amounts on Lines 2 and 3.
- 3Complete Part III by listing historical storage data (Line 10) and allocating recapturable amounts per owner across the three previous tax years.
- 4Attach required supporting documents, such as MRV plans or certification copies, based on the selections made in Part I, Section 2.
- 5Sign and date Form 8933 before mailing it to the Internal Revenue Service (IRS).
- 6Keep a copy of the fully completed and signed Schedule D (Form 8933) for your records.
Known limitations
- 1Schedule D (Form 8933) must be attached to Form 8933.
- 2If a recapture event did not occur, Schedule D (Form 8933) should not be completed.
- 3Part III of Schedule D (Form 8933) requires completion for each supplier who supplied carbon oxide.
- 4The look-back period for metric tons of carbon oxide not subject to recapture in Part II is limited to THREE tax years.
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 of IRS Form 8933 (Schedule D) is Revision December 2025, and the form directs users to www.irs.gov/Form8933 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025.
- Form Number — confirm the form number is 8933 (Schedule D).
- OMB No. — confirm the OMB Number listed is 1545-0123.
- Part I Owner Info — confirm all four ownership sections (A, B, C, D) are filled if applicable.
- EOR Certification Date — confirm the date on which the petroleum engineer’s certification was issued (if EOR project) is provided.
- Recapture Event Check — confirm that Part II, Line 5 shows a greater than zero amount to indicate a recapture event occurred.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule D (Form 8933).
- 2Provide a copy of Parts I and II of Schedule D (Form 8933) to each owner of the disposal site or EOR project during the current and THREE previous tax years.
- 3If using Part III, ensure that for each supplier, you complete Part III, line 8, using information from Schedule C (Form 8933), line 20, for the previous THREE tax years.
- 4Attach a copy of Schedule B (Form 8933) or Schedule C (Form 8933) to Schedule D (Form 8933) if required by Part II.
- 5If an EOR project was previously certified under section 43, state the name of that certified project in Part II, line 8a.
Sources
- SRCInstructions p.1 — Schedule D (Form 8933) is a Recapture Certification and attaches to Form 8933.
- SRCInstructions p.1 — Part I requires providing information about the owner(s) of the geological disposal site.
- SRCInstructions p.2 — In Part II, line 2, check if the project is a Geological disposal site (i) or EOR (ii).
- SRCInstructions p.3 — Part II, line 9 lists information about stored carbon oxide subject to recapture by year.
- SRCInstructions p.4 — Part III requires completing one set of lines for each supplier.
- SRCInstructions p.2 — In Part II, line 8b, you state the date (MM/YYYY) of the petroleum engineer’s certification if it is an EOR project.
- SRCInstructions p.3 — Part II, line 10(b) specifies listing total carbon oxide stored in each of the THREE tax years prior to the current tax year.
- SRCInstructions p.4 — Part III, line 8 requires completing information from Schedule C (Form 8933), line 20, for the previous THREE tax years.
Common confusion points
What do I fill out on Schedule D (Form 8933) if my site is a Geological Disposal Site vs. an EOR Project?
Confusion
Select option (i) for Geological disposal site or (ii) for EOR under Part II, line 2.
What numbers go in Part II, line 10(b)?
Confusion
List the total metric tons of carbon oxide stored in each of the THREE tax years prior to the current tax year, using data from Schedule C (Form 8933), line 20, column (m).
How do I calculate Part III, line 10(e) for a supplier?
Confusion
Multiply the total metric tons in column (h) by the corresponding tax year's factor (A=1st previous, B=2nd previous, C=3rd previous), then add lines 8A through 8C, column (f).
When do I need to complete Part III?
Confusion
Complete a Part III for each supplier who supplied carbon oxide during any of the THREE previous tax years.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If a recapture event doesn't happen, do not complete this form.
Questions about IRS Form 8933-SD
What is IRS Form 8933-SD used for?
This form certifies the amount of qualified carbon oxide stored in a geological site or Enhanced Oil Recovery (EOR) project. It helps track when that stored carbon might be 'recaptured,' meaning it leaks out, requiring tax adjustments. Owners must use this to document their storage and any resulting leakage events for the IRS.
Who must file IRS Form 8933-SD?
Owners of the geological disposal site or EOR project must file Schedule D (Form 8933).
What information does IRS Form 8933-SD require?
Part I provides owner information; Part II details the total metric tons stored and describes any leakage; Part III tracks carbon oxide supplied by individual suppliers.
When is IRS Form 8933-SD due?
The form is used for the current tax year, referencing up to three previous tax years. Not stated in the official source regarding a specific filing deadline date.
Where do I file IRS Form 8933-SD?
The instructions direct users to www.irs.gov/Form8933 for filing information. The form itself does not specify a service center address.
How do I complete IRS Form 8933-SD?
First, fill out Part I with owner details and determine if an EOR project is involved (Section 2). Next, complete Part II by listing total stored tons and detailing any recapture event. Finally, use Part III to detail each supplier's contribution before attaching the entire document to Form 8933.
Confusion — what should I check?
Select option (i) for Geological disposal site or (ii) for EOR under Part II, line 2.
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