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Form 8933-SF: 8933 (Schedule F)
IRS Form 8933 (Schedule F) is a Utilization Certification form used to provide information about qualified carbon oxide utilization facilities and the utilization itself. It attaches to Form 8933, and requires attestation that a commercial market exists for the product.
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IRS Form 8933-SF - 8933 (Schedule F)
IRS Form 8933 (Schedule F) is a Utilization Certification form used to provide information about qualified carbon oxide utilization facilities and the utilization itself. It attaches to Form 8933, and requires attestation that a commercial market exists for the product.
Risk Radar
Scan points- 1Do not complete Schedule F unless you answered 'Yes' to lines 5c(1) and 5c(2).
- 2Failing to check all applicable boxes on Line 5 regarding how the carbon oxide is utilized.
- 3Not attaching a statement substantiating that a commercial market exists (Line 5c(2)).
- 4Omitting information about any supplier of qualified carbon oxide in Part III.
- 5Using an LCA that was not approved by both the Department of Energy and the IRS (Line 9).
Plain English
This form certifies how a business uses captured carbon dioxide (carbon oxide) at its facility. By filing IRS Form 8933, the filer documents who owns or leases the facility, details where it is located, and specifies what purpose the captured carbon oxide serves. It confirms that this utilization meets specific criteria approved by the Department of Energy and the IRS.
Submission Date
- Filing date: 2026-01-12 22:10:35
- 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 utilization certification details about a qualified carbon oxide facility that attaches to Form 8933.
- Do not use it when you have not received an approval letter from the IRS, as indicated on line 11 of Schedule F (Form 8933).
- Check Schedule E (Form 8933) instead when attesting that a specific supplier elected to allow the filer to claim some or all of the carbon oxide sequestration credit attributable to their qualified carbon oxide.
Form selector
Use this form or another form?
Filing for an entity with multiple suppliers
Complete multiple schedules if more than one supplier of qualified carbon oxide is involved.
✓ Check line 2 on Page 3.
Attesting to a commercial market exists
Do not complete the schedule unless you answer 'Yes' to lines 5c(1) and 5c(2).
✓ Check lines 5c(1) & 5c(2) on Page 1.
Claiming credits from a supplier
Attach Schedule E (Form 8933) to document the specific credit allocation from that supplier.
✓ Check line 14 on Page 3.
Deadline or filing window
The source does not specify a filing deadline date for IRS Form 8933 (Schedule F). However, the utilization certification department requires this schedule to attach to Form 8933. If the total qualified carbon oxide delivered is less than 25,000 metric tons, line 11 requires verification with the supplier.
Checklist
What you need before filling it out
Owner/Lessee Information (Part I)
Name, Address, EIN, Operating interest (%) · Section 1 on Page 1
Utilization Type (Line 5c)
Checkboxes for Fixation, Chemical conversion, or Other purpose · Line 5 on Page 1
Supplier Details (Part I)
Supplier Name, EIN, Capture Facility Location/Name · Section 2 on Page 2
LCA Total Metrics (Line 8 Totals)
Metric tons delivered and utilized for all suppliers · Line 8 on Page 2
IRS Approval Date
MM/DD/YYYY date received from IRS · Line 4 on Page 3
TD/NPRM Application
State if applying Treasury Decision 9944 (TD) or June 2020 Notice of Proposed Rulemaking (NPRM) · Line 6 on Page 3
Before you submit
- 1Attach a copy of the LCA approval letter from the IRS (Line 10).
- 2Answer 'Yes' to line 5c(1) and attach substantiating statement if claiming commercial market existence (Line 5c(2)).
- 3Complete all required fields for each owner/lessee on Page 1, including EIN and Operating interest (%) (Lines 1-4).
- 4Verify that the total qualified carbon oxide from all suppliers (Page 2, Line 8) is correctly calculated.
- 5Check line 9 to attest that all information provided on line 8 conforms to the LCA reviewed by DOE and approved by IRS.
- 6Confirm that the dates entered for the LCA submission and IRS receipt are accurate (Lines 2 & 4 on Page 3).
- 7If applicable, check line 14 to attest that the supplier elected to allow you to claim credit.
How to file this form
- 1Complete Part I by providing details about the owner or lessee of the utilization facility (Page 1, Section 1) and describing how qualified carbon oxide is utilized (Line 5).
- 2Complete Part I by listing all suppliers of qualified carbon oxide, including their EINs and capture facility locations (Page 2, Section 2), detailing both qualified and nonqualified oxide.
- 3Fill out the LCA details on Page 3, stating the Title of the LCA, submission date to DOE, and IRS control number/approval receipt date.
- 4Attach necessary documentation: attach a copy of the LCA approval letter (Page 2, Line 10) and any required statements or Schedule E (Form 8933).
Known limitations
- 1The Schedule F (Form 8933) should not be completed unless the filer answered 'Yes' to lines 5c(1) and 5c(2).
- 2Do not file the schedule if the filer has not received the approval letter.
- 3If the total qualified carbon oxide delivered to utilization facility (line 8h) is less than 25,000 metric tons, the filer must have verified with the supplier that its facility meets minimum capture requirements.
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 (Rev. 12-2025). The form 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 reads December 2025 (Rev. 12-2025).
- OMB Number — confirm the number is 1545-0123.
- Mailing address — Not stated in the official source.
- Signature — The form requires attestation checks, but the specific signature block location is not detailed for confirmation.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule F (Form 8933).
- 2Attach a copy of the LCA approval letter from the IRS to the filing.
- 3If applicable, attach Schedule E (Form 8933) if the supplier elected to allow the filer to claim some or all of the carbon oxide sequestration credit.
- 4The form is used in conjunction with Form 8933 and must be submitted by the due date for that return.
Sources
- SRCForm p.1 — The official title is Schedule F (Form 8933) and it attaches to Form 8933.
- SRCForm p.1 — Line 5c(1) asks if the filer attests that a commercial market exists for the product, process, or service.
- SRCForm p.1 — Line 5c(2) requires checking 'Yes' on line 5c(2) to complete this schedule (unless other conditions apply).
- SRCForm p.2 — Section 2 provides information about all suppliers of qualified carbon oxide during the tax year, listing details on lines 6 through 7.
- SRCForm p.2 — Line 8h calculates the Total metric tons of qualified carbon oxide delivered to utilization facility (by adding columns b, d, and f).
- SRCForm p.3 — Part II requires stating the LCA control number assigned by the IRS on line 3.
- SRCForm p.3 — Part III Section 2 requires completing a separate schedule for each supplier of qualified carbon oxide.
Common confusion points
What do I check if a commercial market exists?
Check 'Yes' or 'No' on line 5c(1). If you answer 'Yes', you must also answer 'Yes' to line 5c(2) and attach substantiating evidence.
→ Ensure both lines 5c(1) and 5c(2) are checked 'Yes'.
What is the difference between qualified carbon oxide utilization?
Lines 5c list three types: Fixation (photosynthesis/chemosynthesis), Chemical conversion, or Any other purpose with a commercial market.
→ Select all options that accurately describe how the carbon oxide is used.
How do I handle suppliers of nonqualified carbon oxide?
List them on line 7 and check the corresponding box in column (vii) next to their information on line 6.
→ Ensure you list *all* suppliers, including those providing nonqualified material.
What does 'Total' mean on Line 8?
It is the sum of columns (b), (d), and (f) for all listed suppliers. This total is used in subsequent calculations.
→ Verify that the Total matches the sum of the individual supplier totals.
When should I use Schedule F (Form 8933)?
Use it to provide utilization certification information about a qualified carbon utilization facility, attaching it to Form 8933.
→ Confirm you have provided details on both the facility and its suppliers.
What is the purpose of Line 14?
To check if the supplier elected to allow the filer to claim some or all of the carbon oxide sequestration credit attributable to their qualified carbon oxide.
→ Check this box only if the supplier has made that election.
Workflow map
Related forms and next steps
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After
Often used with
⚠ If something goes wrong
- If you are unsure about utilizing carbon oxide, refer to instructions found at www.irs.gov/Form8933.
Questions about IRS Form 8933-SF
What is IRS Form 8933-SF used for?
This form certifies how a business uses captured carbon dioxide (carbon oxide) at its facility. By filing IRS Form 8933, the filer documents who owns or leases the facility, details where it is located, and specifies what purpose the captured carbon oxide serves. It confirms that this utilization meets specific criteria approved by the Department of Energy and the IRS.
Who must file IRS Form 8933-SF?
Owners or lessees of a qualified carbon utilization facility must file IRS Form 8933 (Schedule F). The form also requires information about all suppliers of qualified carbon oxide to that facility.
What information does IRS Form 8933-SF require?
Part I collects details on the owner/lessee and the facility itself, including how the carbon oxide is utilized. Part II provides specific data on the LCA submission and claim dates, while Part III inventories each supplier's contract details and utilization metrics.
When is IRS Form 8933-SF due?
The source does not state a specific filing deadline date or period for IRS Form 8933 (Schedule F).
Where do I file IRS Form 8933-SF?
The form can be filed by going to www.irs.gov/Form8933 for instructions and the latest information. The official mailing address is provided via the utilization certification department of the Treasury.
How do I complete IRS Form 8933-SF?
The filer must first complete Part I with owner/lessee details and facility information. Next, Part II requires documenting the LCA submission and approval dates. Finally, Part III lists each supplier's contract data before signing the form.
What happens if IRS Form 8933-SF is filed incorrectly?
While a specific penalty amount is not listed, failure to complete the schedule means failing to provide required documentation that attaches to Form 8933.
What do I check if a commercial market exists?
Check 'Yes' or 'No' on line 5c(1). If you answer 'Yes', you must also answer 'Yes' to line 5c(2) and attach substantiating evidence. Ensure both lines 5c(1) and 5c(2) are checked 'Yes'.
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