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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8933-SA: 8933 (Schedule A)

Internal Revenue Service Form 8933 is a certification attachment for owners of geological disposal sites or enhanced oil recovery projects, requiring them to report supplier details and carbon oxide quantities for the tax year.

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Form Overview

IRS Form 8933-SA - 8933 (Schedule A)

Internal Revenue Service Form 8933 is a certification attachment for owners of geological disposal sites or enhanced oil recovery projects, requiring them to report supplier details and carbon oxide quantities for the tax year.

Part I records the owner’s name, EIN and address; Part II lists each supplier’s name, EIN, facility location, contract attestations, metric‑ton quantities of qualified and nonqualified carbon oxide, and any credit election.

Risk Radar

Scan points
  • 1Failing to attest to a required binding contract (line 9) can invalidate the certification.
  • 2Not checking the box to indicate filing as a geological disposal site owner or EOR project owner.
  • 3Leaving the owner’s name blank on line 1.
  • 4Omitting the owner’s EIN on line 2.
  • 5Failing to provide a separate Schedule A for each supplier.

Plain English

Form 8933 Schedule A lets owners of geological disposal sites or enhanced oil recovery projects certify how they handle carbon oxide. They list each supplier, contract dates, and the amounts stored or injected. The form is attached to the main Form 8933 filing.

Submission Date

  • Filing date: 2026-01-12 15:10:40
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

facilitycontractcredit

Hover a term to preview the meaning.

What this form is for

  • Use this form when you are filing as a geological disposal site owner or an enhanced oil recovery project owner.
  • Do not use it when you are not an owner of a geological disposal site or enhanced oil recovery project.
  • Check Schedule E (Form 8933) instead when the supplier elected to let you claim some or all of the carbon oxide sequestration credit.

Form selector

Use this form or another form?

You are filing as a geological disposal site owner without a supplier contract

Schedule A is only an attachment; the main credit claim must be on Form 8933

✓ Confirm you have completed the main Form 8933 before attaching Schedule A

Form 8933

You need to claim sequestration credit from a supplier

The credit claim requires attaching Schedule E to Schedule A

✓ Verify the supplier’s election to allow you to claim the credit before attaching Schedule E

Schedule E (Form 8933)

You are reporting qualified carbon oxide quantities for a supplier

Supplier‑reported quantities appear on Schedule B, which must match the figures you enter on Schedule A

✓ Ensure the metric‑ton numbers agree with Schedule B before finalizing Schedule A

Schedule B (Form 8933)

Deadline or filing window

Not stated in the official source.

Checklist

What you need before filling it out

1

Name (line 1)

Owner’s legal name · Schedule A (Form 8933)

⚠ Leaving the field blank✕ Low
2

Employer identification number (line 2)

Owner’s EIN · Schedule A (Form 8933)

⚠ Entering an incorrect EIN format✕ Medium
3

Check box for filing type (geological disposal site or EOR) (line after EIN)

Selection of owner category · Schedule A (Form 8933)

⚠ Selecting the wrong category✕ High
4

Contract date (line 10)

Date of binding written contract · Schedule A (Form 8933)

⚠ Using an incorrect date format (MM/DD/YYYY)✕ Medium
5

Metric tons of qualified carbon oxide received (line 11)

Quantity from supplier · Schedule A (Form 8933)

⚠ Not matching the operator’s Schedule B or C figures✕ High

Before you submit

  1. 1Check the appropriate owner type box (geological disposal site or EOR).
  2. 2Enter the owner’s name exactly as shown on the return.
  3. 3Enter the owner’s EIN in numeric format.
  4. 4Provide the supplier’s name, EIN, and facility location.
  5. 5Attest to the existence of a binding written contract on line 9.
  6. 6Enter the contract date in MM/DD/YYYY format on line 10.
  7. 7Report metric tons of qualified and nonqualified carbon oxide on lines 11‑14.
  8. 8Calculate totals on lines 15‑16 and verify they match Schedule B or C.
  9. 9If you claim credit from the supplier, check line 17 and attach Schedule E (Form 8933).
  10. 10Sign the certification section.
  11. 11Attach Schedule A to the primary Form 8933 before mailing.
  12. 12Retain a copy of the completed Schedule A for your records.

How to file this form

  1. 1Complete Schedule A (Form 8933) with all required owner and supplier information.
  2. 2Attach Schedule A to the primary Form 8933 filing.
  3. 3If applicable, attach Schedule E (Form 8933) for credit election.
  4. 4Mail the combined package to the IRS address designated for Form 8933.
  5. 5Obtain a mailing receipt or delivery confirmation as proof of filing.

Known limitations

  1. 1Does not apply to entities that are not geological disposal site owners or enhanced oil recovery project owners.
  2. 2Does not apply when there is no binding written contract between the owner and the supplier.
  3. 3Does not apply to carbon oxide that is not qualified under section 45Q.

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Schedule A (Form 8933) is the Rev. December 2025 edition; 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 reads December 2025
  • Instructions URL — confirm the form points to www.irs.gov/Form8933 for the latest information
  • Fee — Not stated in the official source
  • Mailing address — Not stated in the official source
  • Signature — Not stated in the official source

Form Preview

Form 8933-SA page 1

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Form 8933-SA page 2

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Quick Facts

Geological disposal site owners and enhanced oil recovery project owners must file Internal Revenue Service Form 8933.
Part I records the owner’s name, EIN and address; Part II lists each supplier’s name, EIN, facility location, contract attestations, metric‑ton quantities of qualified and nonqualified carbon oxide, and any credit election.
Not stated in the official source.
Not stated in the official source.
Not stated in the official source.
Enter the owner’s name, EIN and address in Part I. Complete a separate Schedule A for each supplier, providing the supplier’s name, EIN, facility location, and type of industrial facility. Answer the contract attestations on lines 8‑10, report metric‑ton amounts on lines 11‑14, and check line 17 if claiming credit, then attach the completed Schedule A to Form 8933 and sign.

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After you file

  1. 1Keep a copy of Schedule A and any attached schedules for your records.
  2. 2Monitor mail for any IRS acknowledgment or notice regarding the filing.
  3. 3If the IRS issues a correction notice, file an amended Form 8933 with updated Schedule A.
  4. 4Retain all supporting contracts and supplier documentation in case of audit.

Sources

  • SRCForm p.1 — revision date is December 2025
  • SRCForm p.1 — title includes 'Disposal or Enhanced Oil Recovery Owner Certification'
  • SRCForm p.1 — check box options for geological disposal site owner and enhanced oil recovery project owner
  • SRCForm p.1 — line 9 attestation about a binding written contract between owner and supplier
  • SRCForm p.1 — line 10 requires the contract date in MM/DD/YYYY format
  • SRCForm p.1 — lines 11‑16 request metric tons of qualified and nonqualified carbon oxide
  • SRCForm p.1 — line 17 instructs to attach Schedule E (Form 8933) if the supplier elected to let you claim credit
  • SRCForm p.1 — instruction to go to www.irs.gov/Form8933 for the latest information

Common confusion points

Do I need to check line 8 if my EIN matches the supplier’s EIN?

The box applies only when the EINs are identical; otherwise a contract is required.

→ Verify whether the EINs are the same before checking line 8.

What if I have both qualified and nonqualified carbon oxide?

The form has separate lines for each type (11‑14).

→ Ensure each quantity is entered on the correct line.

Can I use the same Schedule A for multiple suppliers?

The form instructs to complete a separate Schedule A for each supplier.

→ Prepare an individual Schedule A for each supplier.

Is the contract date required if the contract was amended?

Line 10 asks for the date of the contract or its most recent amendment.

→ Provide the latest amendment date if applicable.

Do I need to attach Schedule E if I checked line 17?

Line 17 explicitly says to attach Schedule E (Form 8933) when the box is checked.

→ Attach Schedule E before mailing.

What if my metric‑ton numbers differ from the operator’s Schedule B or C?

The form requires the numbers to agree with those reported on Schedule B or C.

→ Reconcile any differences before finalizing Schedule A.

Workflow map

Related forms and next steps

4 signals

Before

Form 8933 — primary credit claim return that must include Schedule A

Current

8933-SA

After

Schedule B (Form 8933) — reports qualified carbon oxide received by the operator, which must match Schedule A entriesSchedule C (Form 8933) — reports qualified carbon oxide stored by the disposal site operator, which must match Schedule A entries

Often used with

Schedule E (Form 8933) — attaches when the supplier allows you to claim sequestration credit

Questions about IRS Form 8933-SA

What is IRS Form 8933-SA used for?

Form 8933 Schedule A lets owners of geological disposal sites or enhanced oil recovery projects certify how they handle carbon oxide. They list each supplier, contract dates, and the amounts stored or injected. The form is attached to the main Form 8933 filing.

Who must file IRS Form 8933-SA?

Geological disposal site owners and enhanced oil recovery project owners must file Internal Revenue Service Form 8933.

What information does IRS Form 8933-SA require?

Part I records the owner’s name, EIN and address; Part II lists each supplier’s name, EIN, facility location, contract attestations, metric‑ton quantities of qualified and nonqualified carbon oxide, and any credit election.

How do I complete IRS Form 8933-SA?

Enter the owner’s name, EIN and address in Part I. Complete a separate Schedule A for each supplier, providing the supplier’s name, EIN, facility location, and type of industrial facility. Answer the contract attestations on lines 8‑10, report metric‑ton amounts on lines 11‑14, and check line 17 if claiming credit, then attach the completed Schedule A to Form 8933 and sign.

Do I need to check line 8 if my EIN matches the supplier’s EIN?

The box applies only when the EINs are identical; otherwise a contract is required. Verify whether the EINs are the same before checking line 8.

What if I have both qualified and nonqualified carbon oxide?

The form has separate lines for each type (11‑14). Ensure each quantity is entered on the correct line.

Can I use the same Schedule A for multiple suppliers?

The form instructs to complete a separate Schedule A for each supplier. Prepare an individual Schedule A for each supplier.

Is the contract date required if the contract was amended?

Line 10 asks for the date of the contract or its most recent amendment. Provide the latest amendment date if applicable.

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Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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