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Official form guide
Form 8933-SE: 8933 (Schedule E)
IRS Form 8933 is the Schedule E attachment used to elect the carbon oxide sequestration credit. The electing taxpayer completes it for each credit claimant, selecting the applicable credit rate such as $28.43 per ton for old equipment in tax year 2025.
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IRS Form 8933-SE - 8933 (Schedule E)
IRS Form 8933 is the Schedule E attachment used to elect the carbon oxide sequestration credit. The electing taxpayer completes it for each credit claimant, selecting the applicable credit rate such as $28.43 per ton for old equipment in tax year 2025.
Risk Radar
Scan points- 1Failing to answer “Yes” to the subcontractor attestation blocks the credit election.
- 2Leaving the subcontractor attestation unanswered or answering “No,” which prevents the credit election.
- 3Omitting the IRS‑issued registration number for a capture facility (line 7a) when required.
- 4Not checking the correct disposal statement box (line 12) for the claimant’s activity.
- 5Failing to provide the disposal site location (line 13) when a disposal statement is checked.
Plain English
Schedule E (Form 8933) lets a taxpayer who installed carbon‑capture equipment claim a tax credit for carbon oxide that a credit claimant captures, stores, or uses. The form records facility details, disposal method, and the credit rate, then calculates the amount each party can claim.
Submission Date
- Filing date: 2026-01-12 22:10:28
- 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 electing the carbon oxide sequestration credit and providing information about the electing taxpayer and each credit claimant.
- Do not use it when claiming a credit other than the carbon oxide sequestration credit.
- Check Form 8933 instead when you need to report the overall credit election without the detailed claimant breakdown.
Form selector
Use this form or another form?
Electing credit for carbon capture equipment placed in service before February 9, 2018
Different credit rates apply to older equipment; selecting the correct rate is required.
✓ Verify equipment placed‑in‑service date.
Claiming credit for DAC equipment placed after 2022
DAC equipment has distinct credit amounts and eligibility criteria.
✓ Confirm DAC status and placement date.
Multiple credit claimants for the same project
Each claimant requires a separate Schedule E attachment.
✓ Ensure a separate Schedule E is prepared for each claimant.
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Section 1 — Electing taxpayer’s information
Name, TIN, address, facility details · Taxpayer records and equipment documentation
Section 2 — Credit claimant information
Claimant name, TIN, address, attestation response · Credit claimant records
Line 5 — Placed‑in‑service date of carbon capture equipment
Date of equipment placement · Equipment service logs
Line 12 — Credit claimant disposal statement
Selection of a, b, or c box · Instructions on disposal options
Line 17 — Credit rate selection
Choice of a–g credit rate box · Inflation‑adjusted rate tables in instructions
Before you submit
- 1Confirm the electing taxpayer’s name matches the name on Form 8933
- 2Verify the electing taxpayer’s TIN is correct
- 3Check that the placed‑in‑service date on line 5 is entered in the required format
- 4Ensure the IRS‑issued registration numbers for facilities are provided where required
- 5Answer "Yes" to the attestation that the credit claimant isn’t a subcontractor
- 6Select the appropriate disposal statement in line 12
- 7Enter the correct location of disposal site in line 13 if applicable
How to file this form
- 1Complete Schedule E (Form 8933) for each credit claimant, providing all required information
- 2Attach each completed Schedule E to the main Form 8933
- 3Mail the combined package to the address specified in the Form 8933 instructions
- 4Retain a copy of the submitted forms and mailing receipt for your records
Known limitations
- 1The form cannot be used if the credit claimant is a subcontractor, because the filer must attest the claimant isn’t a subcontractor ([Form p.1]).
- 2The electing taxpayer must select one of the three statements (a, b, c) describing how the carbon oxide is handled; if none applies, the election cannot be made ([Form p.1]).
- 3For equipment placed in service prior to February 9, 2018, the taxpayer must explicitly elect to claim the old‑equipment credit rates; otherwise those rates are not available ([Form p.1]).
- 4Credit rates differ based on equipment placement date and disposal/use; the form does not apply to DAC equipment placed after 2022 unless the $26 rate is selected ([Form p.2]).
- 5Metric‑ton amounts reported on Schedule E must match the amounts reported on Schedule A or Schedule F of Form 8933; mismatches prevent a valid election ([Form p.2]).
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->Schedule E (Form 8933) is the Rev. December 2025 edition. The form directs users to www.irs.gov/Form8933 for the latest information; no change details are provided in the source.
What changed or needs a fresh check
- Edition date — confirm the revision reads 12-2025
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
- OMB number — confirm OMB No. 1545-0123
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Schedule E (Form 8933) with the tax return for at least three years.
- 2Keep supporting documentation showing the placed‑in‑service date of the capture equipment and the metric‑ton calculations.
- 3Expect an IRS acknowledgment or processing notice; if none arrives within 60 days, contact the IRS.
- 4If an error is discovered, file an amended Form 8933 with a corrected Schedule E for the same tax year.
- 5Store the metric‑ton records and equipment registration numbers for potential audit.
Sources
- SRCInstructions p.1 — If you can’t answer “Yes,” you can’t elect to allow the credit claimant to claim any of your credit.
- SRCInstructions p.1 — Check which statement applies: a, b, c describing disposal or use of qualified carbon oxide.
- SRCInstructions p.1 — If box 15a, 15b, or 15c was checked, elect to claim credit rates for equipment placed before February 9, 2018.
- SRCInstructions p.2 — $28.43 ($20 plus inflation for old equipment) for tax year beginning in 2025.
- SRCInstructions p.2 — $14.21 ($10 plus inflation for old equipment) for tax year beginning in 2025.
- SRCInstructions p.2 — $46.96 for new equipment and qualified carbon oxide disposed of in secure storage and not used in EOR.
- SRCInstructions p.2 — $26 for DAC equipment placed in service after 2022 and qualified carbon oxide disposed of in secure storage and used in EOR or utilized as described in section 45Q(f)(5).
- SRCInstructions p.2 — Metric tons should agree with the amount on Schedule A (Form 8933), line 12.
- SRCInstructions p.2 — Metric tons should agree with the amount on Schedule F (Form 8933), line 12.
Common confusion points
Do I need to fill out Schedule E for each credit claimant?
The instructions require a separate Schedule E per claimant.
→ Verify you have one Schedule E for every credit claimant listed.
What if the credit claimant is a subcontractor?
Box 11 asks if the claimant isn’t a subcontractor; a ‘No’ blocks the election.
→ Answer ‘Yes’ only if the claimant is not a subcontractor; otherwise do not elect.
Which credit rate should I select for equipment placed in 2020?
Old equipment rates apply only for equipment placed before Feb 9 2018; otherwise new equipment rates are used.
→ Check the equipment’s placed‑in‑service date and select the appropriate rate box.
How do I report metric tons on Schedule E?
Lines 1‑4 require metric‑ton amounts that must agree with Schedule A or Schedule F of Form 8933.
→ Compare the tonnage on Schedule E with the corresponding line on Schedule A/F.
Can I claim the credit if the carbon oxide was used as a tertiary injectant in EOR?
Box 12b applies to that scenario; choosing the wrong box invalidates the election.
→ Select box 12b only when the carbon oxide was used as a tertiary injectant in EOR.
What if the DAC equipment was placed in service after 2022 but I didn’t use it in EOR?
The $26 rate applies only when DAC equipment after 2022 is used in EOR or in the manner of §45Q(f)(5).
→ Verify the equipment type and use case before selecting the $26 rate.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File an amended Form 8933 with a corrected Schedule E to fix errors.
Questions about IRS Form 8933-SE
What is IRS Form 8933-SE used for?
Schedule E (Form 8933) lets a taxpayer who installed carbon‑capture equipment claim a tax credit for carbon oxide that a credit claimant captures, stores, or uses. The form records facility details, disposal method, and the credit rate, then calculates the amount each party can claim.
Who must file IRS Form 8933-SE?
The electing taxpayer files Schedule E (Form 8933) for each credit claimant.
What information does IRS Form 8933-SE require?
Part I gathers the electing taxpayer’s name, TIN, address, facility placement date, type, and registration numbers (lines 1‑7) and the credit claimant’s name, TIN, address, subcontractor attestation, disposal details, and registration numbers (lines 8‑15). Line 17 records the chosen credit rate. Part II (lines 1‑4) reports the metric tons of qualified carbon oxide and the amount the claimant may claim.
How do I complete IRS Form 8933-SE?
First, fill Part I with the electing taxpayer’s information on lines 1‑7. Next, enter each credit claimant’s details on lines 8‑15, answer the subcontractor attestation, and select the correct disposal statement. Then choose the appropriate credit rate on line 17. Finally, complete Part II by entering the metric‑ton amounts on lines 1‑4 and calculate the credit; sign the form before filing.
Do I need to fill out Schedule E for each credit claimant?
The instructions require a separate Schedule E per claimant. Verify you have one Schedule E for every credit claimant listed.
What if the credit claimant is a subcontractor?
Box 11 asks if the claimant isn’t a subcontractor; a ‘No’ blocks the election. Answer ‘Yes’ only if the claimant is not a subcontractor; otherwise do not elect.
Which credit rate should I select for equipment placed in 2020?
Old equipment rates apply only for equipment placed before Feb 9 2018; otherwise new equipment rates are used. Check the equipment’s placed‑in‑service date and select the appropriate rate box.
How do I report metric tons on Schedule E?
Lines 1‑4 require metric‑ton amounts that must agree with Schedule A or Schedule F of Form 8933. Compare the tonnage on Schedule E with the corresponding line on Schedule A/F.
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