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Official form guide
Form 8933-SE: 8933 (Schedule E)
IRS Form 8933 (Schedule E) is an Election Certification form used to certify carbon capture credits between taxpayers and credit claimants. The form allows the electing taxpayer to designate how their carbon oxide credit will be claimed, such as at a rate of $28.43 for tax years beginning in 2025.
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IRS Form 8933-SE - 8933 (Schedule E)
IRS Form 8933 (Schedule E) is an Election Certification form used to certify carbon capture credits between taxpayers and credit claimants. The form allows the electing taxpayer to designate how their carbon oxide credit will be claimed, such as at a rate of $28.43 for tax years beginning in 2025.
Risk Radar
Scan points- 1Ensure the carbon oxide amount listed in Part II agrees exactly with the amount on Schedule A (Form 8933), line 12.
- 2Failing to complete a separate Schedule E (Form 8933) for each credit claimant listed.
- 3Selecting the wrong box on Part I, line 12 regarding how the carbon oxide was disposed of or utilized.
- 4Not checking the applicable credit rate/dollar amount on Part I, line 17 based on lines 12 and 15 selections.
- 5Discrepancy between metric tons listed in Part II (lines 1-3) and the amount on Schedule A (Form 8933), line 12.
Plain English
This form tells the IRS which party gets to claim specific credits related to captured carbon dioxide (carbon oxide). It details whether the carbon was stored underground or used elsewhere and confirms if one party is acting as a subcontractor for another. By filing this, taxpayers confirm how their carbon sequestration credit will be calculated.
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 an electing taxpayer needs to certify how a credit claimant will use their qualified carbon oxide credit.
- Do not use this form when you are simply reporting carbon capture credits without certifying the usage or claiming party's status.
- Check Form 8933 instead when attaching this election certification to your main tax return.
Form selector
Use this form or another form?
Claimant is a subcontractor
You must answer 'No' on Line 11, which prevents the claimant from claiming any of your credit.
✓ Verify Line 11 before completing Section 2.
Disposal site details are required
If you check boxes 12a or 12b, you must provide the Location of disposal site on Line 13.
✓ Ensure Lines 13 and 14 are filled if applicable.
Claimant used carbon oxide in a specific manner
If box 15c is checked, it means the qualified carbon oxide was utilized as described in section 45Q(f)(5).
✓ Check Line 15 to match the correct usage description.
Equipment placed in service before Feb 2018
If you check box 15a, you must confirm if you elect to claim the credit rates for equipment placed in service prior to February 9, 2018 on Line 16.
✓ Review Line 16 carefully when selecting boxes 15a, 15b, or 15c.
Deadline or filing window
The filing trigger is based on the tax year beginning. The form must be attached to Form 8933 for that specific tax period. No extension window is stated in this excerpt, but users should check instructions for later tax years regarding inflation-adjusted rates.
Checklist
What you need before filling it out
Line 1 (Name)
Name of the electing taxpayer · Part I, Section 1
Line 7a/7b
IRS-issued registration number / EPA e-GGRT ID number(s) for each facility · Part I, Section 1
Line 12 (Check box)
Statement describing how the credit claimant disposed of qualified carbon oxide (a, b, or c). · Part I, Section 1
Line 15b/15c/15d-f
Specific description of the usage and placement in service date range for the qualified carbon oxide. · Part I, Section 1
Line 17a/b/c/d-g
Applicable credit rate or dollar amount based on lines 12, 15, and 16. · Part II, Section 2
Line 16 (Check box)
Election to claim rates for equipment placed in service prior to February 9, 2018 (if 15a, 15b, or 15c was checked). · Part I, Section 1
Before you submit
- 1Confirm all information for the electing taxpayer is entered on Lines 1 through 7b.
- 2Complete a separate Schedule E (Form 8933) for every credit claimant being certified in Section 2.
- 3Answer Line 11 by checking 'Yes' or 'No' to attest that the credit claimant isn’t a subcontractor.
- 4Check the box on Line 12 that accurately describes how the credit claimant disposed of qualified carbon oxide (a, b, or c).
- 5If boxes 12a or 12b were checked, ensure Line 13 (Location) and Line 14 (IRS/EPA IDs) are filled.
- 6Check the box on Line 15 that precisely matches the usage and placement in service criteria of the qualified carbon oxide.
- 7If Lines 15a, 15b, or 15c were checked, check the appropriate election box on Line 16.
How to file this form
- 1Complete Part I, Section 1 by filling in the electing taxpayer's information (Lines 1 through 7b).
- 2For each credit claimant, complete Part II, Section 2 by providing their details on Lines 8 through 15.
- 3Select the correct statement on Line 12 and then select the applicable usage/service description on Line 15; check the election box on Line 16 if necessary.
- 4Determine the correct credit rate or dollar amount based on lines 12, 15, and 16, and check that rate on Line 17 (e.g., $28.43 for tax year beginning in 2025).
- 5Attach the completed Schedule E (Form 8933) to Form 8933.
- 6Keep a copy of the signed form for your records.
Known limitations
- 1A separate Schedule E (Form 8933) must be completed for each credit claimant.
- 2If a filer cannot answer 'Yes' to whether the credit claimant is a subcontractor, they cannot elect to allow that credit claimant to claim any of their credit.
- 3The form requires specific checks on lines 12a, 12b, or 12c to determine the applicable credit rate listed in Part I, line 17.
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 12-2025, and users should refer to www.irs.gov/Form8933 for instructions and the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025 (Rev. 12-2025).
- Form Title — confirm the title is Schedule E (Form 8933) Election Certification.
- IRS Website — confirm you can access instructions at www.irs.gov/Form8933.
- Part I Sections — ensure all fields for Electing Taxpayer and Credit Claimant are completed as required.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule E (Form 8933) for record-keeping.
- 2The carbon oxide sequestration credit allowed by the electing taxpayer is calculated by multiplying line 4 by line 5 on Part II, Section 2.
- 3If the electing taxpayer allows the credit claimant to claim the credit, this amount is added to Form 8933, Part III, lines 1e, 2e, or 3e.
- 4The credit claimant adds the allowed carbon oxide sequestration credit amount to its own Form 8933, Part III, line 7.
Sources
- SRCForm p.1 — The official title is Schedule E (Form 8933) and it attaches to Form 8933.
- SRCInstructions p.1 — A separate Schedule E (Form 8933) must be completed for each credit claimant.
- SRCForm p.1 — Part I, line 2 requires the Taxpayer identification number (TIN) of the electing taxpayer.
- SRCForm p.1 — Line 17c specifies a rate of $46.96 for new equipment and qualified carbon oxide disposed of in secure storage and not used in EOR.
- SRCForm p.2 — Part II, line 5 requires the credit rate from Part I, which is determined by the boxes checked on lines 12, 15, and 16.
- SRCForm p.2 — Line 17a specifies a rate of $28.43 for tax years beginning in 2025 (for old equipment).
- SRCForm p.2 — Part II, line 1 requires metric tons captured by the electing taxpayer and disposed of in secure geological storage by the credit claimant when Part I, box 12a was checked.
- SRCNot stated in the official source — verify on the agency site for the specific filing deadline.
Common confusion points
Who needs to fill out this form?
The electing taxpayer must file Form 8933 (Schedule E) to certify how their carbon oxide credit will be claimed, and a separate copy is required for each credit claimant.
→ Check the introductory text on both pages.
When should I use this specific form version?
The current edition is Revision December 2025 (Rev. 12-2025), which was created on June 3, 2025.
→ Verify the revision date reads 12-2025 and the creation date reads 6/3/25.
What information must be provided about the electing taxpayer?
The filer must provide their Name(s), Taxpayer identification number (TIN), Address, Location of capture facility, Placed-in-service date of carbon capture equipment, Type of industrial facility, and IRS-issued registration number(s) or EPA e-GGRT ID number(s) for each facility.
→ Review Section 1 on Form 8933.
What is the difference between lines 12a, 12b, and 12c?
Line 12a applies if the credit claimant disposed of qualified carbon oxide in secure geological storage without using it as a tertiary injectant or utilizing it per section 45Q(f)(5). Line 12b applies if the claimant used it as a tertiary injectant. Line 12c applies if the claimant utilized it in a way described in section 45Q(f)(5) (without being covered by 12a or 12b).
→ Check the descriptions next to lines 12a, 12b, and 12c on Form 8933.
Do I need a separate form for every person claiming my credit?
Yes, the filer must complete a separate Schedule E (Form 8933) for each credit claimant.
→ This is stated in Section 2 instructions on both pages of Form 8933.
What determines which specific credit rate applies to me?
The applicable credit rate depends on the boxes checked for lines 12, 15, and 16; these selections determine if the equipment is old, new, or DAC-related.
→ Review the table of rates on Page 2 based on the choices made in Lines 12 and 15.
How do I know which rate applies for tax year beginning in 2025?
For tax years beginning in 2025, the specific rates are listed: $28.43 (for line 12a), $14.21 (for line 12b), and $46.96 (for line 12c).
→ Check lines 17a, 17b, and 17c on Page 2 of Form 8933.
What is the required format for listing disposal site details?
If boxes 12a or 12b are checked, the filer must provide the Location of disposal site (Line 13), followed by the IRS-issued registration number(s) (Line 14a) and EPA e-GGRT ID number(s) for that site (Line 14b).
→ Review Lines 13, 14a, and 14b on Page 1 of Form 8933.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If there is an error in the amount claimed, you must ensure the metric tons listed on this Schedule E agree with amounts on Form 8933 (Schedule A for lines 1 & 2; Schedule F for line 3).
Questions about IRS Form 8933-SE
What is IRS Form 8933-SE used for?
This form tells the IRS which party gets to claim specific credits related to captured carbon dioxide (carbon oxide). It details whether the carbon was stored underground or used elsewhere and confirms if one party is acting as a subcontractor for another. By filing this, taxpayers confirm how their carbon sequestration credit will be calculated.
Who must file IRS Form 8933-SE?
The electing taxpayer must file IRS Form 8933 because they are allowing another entity (the credit claimant) to claim credits generated by the electing taxpayer's equipment or facility.
What information does IRS Form 8933-SE require?
Part I collects information about the electing taxpayer and the credit claimant, including their TIN and address. Part II details the specific metric tons of qualified carbon oxide that are allowed or retained by the electing taxpayer for claiming purposes.
When is IRS Form 8933-SE due?
The source does not state a specific filing deadline date; however, it is attached to Form 8933, implying it must be filed with the main return.
Where do I file IRS Form 8933-SE?
The form should be submitted to the Internal Revenue Service. The instructions direct users to go to www.irs.gov/Form8933 for further guidance on filing locations.
How do I complete IRS Form 8933-SE?
First, complete Part I with details about both the electing taxpayer and the credit claimant. Next, select the applicable credit rate on Part I, line 17 based on lines 12 and 15 selections. Finally, fill out Part II to specify the metric tons allowed or retained before signing.
What happens if IRS Form 8933-SE is filed incorrectly?
If the electing taxpayer cannot answer 'Yes' to attesting that the credit claimant isn’t a subcontractor, they cannot elect to allow the credit claimant to claim any of their carbon credits.
Who needs to fill out this form?
The electing taxpayer must file Form 8933 (Schedule E) to certify how their carbon oxide credit will be claimed, and a separate copy is required for each credit claimant. Check the introductory text on both pages.
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