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Official form guide
Form 8933: Carbon Oxide Sequestration Credit
<IRS> Form 8933 is used to claim the section 45Q carbon oxide sequestration credit. Taxpayers who capture and permanently isolate qualified carbon dioxide must file this form; for example, a $28.43 per metric ton rate applies to line 1g of Part III.
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IRS Form 8933 - Carbon Oxide Sequestration Credit
<IRS> Form 8933 is used to claim the section 45Q carbon oxide sequestration credit. Taxpayers who capture and permanently isolate qualified carbon dioxide must file this form; for example, a $28.43 per metric ton rate applies to line 1g of Part III.
Risk Radar
Scan points- 1Failing to use the correct inflation-adjusted credit rate for your activity.
- 2Not completing Part I with facility and equipment details
- 3Incorrectly reporting the amount of qualified carbon dioxide captured
- 4Using an outdated credit rate for your tax year
- 5Failing to sign the form before submission
Plain English
This form lets you claim a tax credit for capturing carbon dioxide from the air and storing it permanently. You use specific rates based on how much you capture, like $28.43 per metric ton for certain activities.
Submission Date
- Filing date: 2026-01-12 16:10:43
- 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 claiming the section 45Q carbon oxide sequestration credit
- Do not use it when you are a partnership with a valid section 761(a) election (instead, the partner files in accordance with undivided ownership interest)
- Check Form 3800 instead when making an elective payment or transferring credits
Form selector
Use this form or another form?
Partnership or S corporation electing to treat the credit as a payment of taxes under section 6417(d)(1)(C)
To report total credit amount on line 9 of that form
✓ Verify election applies and Part III line 9 is completed correctly
Failed to meet apprenticeship labor hour-requirements for facility construction
To report penalties under section 45(b)(8)(D)
✓ Review Notice 2022-61 and independent third-party LCA verification
Failed to meet prevailing wage requirements for facility construction
To report penalties under section 45(b)(7)(B)
✓ Review Notice 2022-61 and T.D. 9998
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Part III, line 1a (Qualified facility/equipment description)
Detailed description of each qualified facility/equipment · Project documentation or equipment records
Line 1g (Credit rate per metric ton)
Notice 2025-25 for inflation-adjusted rates · IRS.gov/2025 inflation adjusted credit rates and applicable dollar amounts
Line 8 (Credit amount if allocated via K-1)
Schedule K-1 (Form 1065), box 15 code AW; or Schedule K-1 (Form 1120-S), box 13 code AW · Partner’s or shareholder’s tax return
Pre-filing registration requirement for payments or transfers
IRS pre-filing tool at IRS.gov/Register for elective payment or transfer of credits · Online portal
Before you submit
- 1Verify the form revision date reads 12-2025
- 2Complete a pre-filing registration for each facility at IRS.gov/Register for elective payment or transfer of credits before filing
- 3Ensure all Part III line 1a descriptions are specific and match equipment records
- 4Confirm credit rates from Notice 2025-25 are used in line 1g (not prior years)
- 5If partnership or S corp, report total credit on Form 3800 Part III line 1x before filing this form
- 6Check Schedule K-1 codes: Use box15 code AW for partnerships, box13 code AW for S corps; if receiving code BC, refer to Form 3800 instructions
- 7Verify apprenticeship labor hour requirements are met (not less than applicable percentage of total construction labor hours performed by qualified apprentices)
How to file this form
- 1Gather information about your facility, including EPA e-GGRT ID, owner details, and coordinates.
- 2Complete Section 1 of Form 8933 with the required facility information (lines 1-4).
- 3If making an elective payment or transfer election, enter the IRS registration number in line 1 of Section 1.
- 4Calculate the credit amount for qualified carbon oxide sequestration per Part III instructions.
- 5Attach all required schedules and statements (e.g., Form 3800 if applicable) to your tax return.
- 6Sign and date the form before submitting it with your tax return.
Known limitations
- 1Partnerships with valid section 761(a) elections aren’t required to complete or file this form; instead, the partner files in proportion to undivided ownership interest.
- 2Applicable entities electing to treat the credit as a payment must obtain an IRS-issued registration number for each year of the 12-year period described in section 45Q(a)(3)(A) or (4)(A).
- 3If you’re a partnership or S corporation electing payment or transfer for the credit, report total amount on Form 3800 Part III line 1x.
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 official edition is Rev. December 2025; for latest information about developments related to Form 8933, visit IRS.gov/Form8933.
What changed or needs a fresh check
- Edition date — confirm revision date reads 12/25
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Sign before sending this form to the IRS
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 8933 for your records
- 2Keep documentation supporting Part III claims (facility descriptions, rate notices) for at least 3 years
- 3Expect confirmation via IRS.gov if you file electronically; allow up to 6 weeks for paper filings
- 4To correct an error after filing: File Form 8933-X (Amended Return) with corrected information
Sources
- SRCInstructions p.1 — revision date is December 2025
- SRCInstructions p.2 — Form 990-T or other income tax return for applicable entities
- SRCInstructions p.3 — Form 3800 required for partnerships/S corp credit elections
- SRCInstructions p.7 — apprenticeship labor hour requirements must be met
- SRCInstructions p.8 — failure to submit documentation results in no credit
- SRCInstructions p.12 — Schedule K-1 codes AW/BC determine reporting location
Common confusion points
Do I need to report the credit on this form if my partnership received a Schedule K-1 code AW?
Filer might think they use Form 8933 but instructions say otherwise for allocated credits
→ Look at line 8 of this form; if you have only an allocated credit, do not report here—report directly on Form 3800
When should I use Form 3800 instead of this form?
Entities (partnerships/S corps) may be confused about where to report payment/transfer elections
→ If you’re a partnership or S corp electing payment or transfer for the credit, refer to Form 3800 Part III line 1x; see p.3 and p.12 instructions
What if I fail to meet apprenticeship requirements?
Filer might not know about the penalty risk from failing wage/apprenticeship rules
→ Review Notice 2022-61 (p.7) for correction steps; failure may result in credit denial or recapture
Do I need to register before filing?
Some filers miss the pre-filing registration requirement for EPEs/credit transfers
→ Complete pre-filing registration at IRS.gov/Register for elective payment... before submitting Form 8933 (p.3)
How do I find the current credit rate?
Filer might use old rates from prior years
→ Check Notice 2025-25 on IRS.gov for 12/2025 adjusted rates (p.1)
What if my only carbon oxide credit is allocated to me?
Filer may not know the difference between claiming their own credit vs receiving an allocation
→ If your credit was allocated via Schedule K-1 code AW, do not use Form 8933—report directly on Form 3800 Part III line 1x (p.12)
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- | Form 4255 | To address credit recapture or excessive payments
Questions about IRS Form 8933
What is IRS Form 8933 used for?
This form lets you claim a tax credit for capturing carbon dioxide from the air and storing it permanently. You use specific rates based on how much you capture, like $28.43 per metric ton for certain activities.
Who must file IRS Form 8933?
Taxpayers claiming the section 45Q carbon oxide sequestration credit must file this form; partners in partnerships with valid section 761(a) elections are considered the filer.
What information does IRS Form 8933 require?
The form collects information about your facility, carbon capture equipment, and the amount of qualified carbon dioxide captured to calculate the tax credit (Part I), your personal details (Part II), and the credit calculation (Part III).
How do I complete IRS Form 8933?
Complete Part I with facility and equipment details, then Part II with your information (including qualified carbon oxide amounts), followed by Part III to calculate the credit using correct inflation-adjusted rates. Sign the form before submitting.
Do I need to report the credit on this form if my partnership received a Schedule K-1 code AW?
Filer might think they use Form 8933 but instructions say otherwise for allocated credits Look at line 8 of this form; if you have only an allocated credit, do not report here—report directly on Form 3800
When should I use Form 3800 instead of this form?
Entities (partnerships/S corps) may be confused about where to report payment/transfer elections If you’re a partnership or S corp electing payment or transfer for the credit, refer to Form 3800 Part III line 1x; see p.3 and p.12 instructions
What if I fail to meet apprenticeship requirements?
Filer might not know about the penalty risk from failing wage/apprenticeship rules Review Notice 2022-61 (p.7) for correction steps; failure may result in credit denial or recapture
Do I need to register before filing?
Some filers miss the pre-filing registration requirement for EPEs/credit transfers Complete pre-filing registration at IRS.gov/Register for elective payment... before submitting Form 8933 (p.3)
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