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Form 8933-SB: 8933 (Schedule B)
IRS Form 8933-SB is Schedule B (Form 8933) (Rev. December 2025) for disposal operators of geological carbon oxide sites. It collects owner and site information plus supplier details.
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IRS Form 8933-SB - 8933 (Schedule B)
IRS Form 8933-SB is Schedule B (Form 8933) (Rev. December 2025) for disposal operators of geological carbon oxide sites. It collects owner and site information plus supplier details.
Risk Radar
Scan points- 1Failing to accurately report metric tons of stored qualified carbon oxide may lead to significant penalties.
- 2Failing to provide an EIN for the disposal site owner on line (iii) of Part I.
- 3Incorrectly calculating metric tons delivered or stored without verifying EPA filings.
- 4Forgetting to attach a copy of the approved MRV plan or providing its URL as required on line 8.
- 5Not checking the box on line 10 to attest that all information conforms to EPA filings.
Plain English
This form helps disposal operators report on the owners of a geological carbon oxide storage site, details about the site itself, and information from suppliers who provide qualified carbon oxide for storage.
Submission Date
- Filing date: 2026-01-12 22:10:23
- 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
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What this form is for
- Use this form when you are a disposal operator of a geological carbon oxide site and need to attach it to Form 8933.
- Do not use it when ... Not stated in the official source
- Check <specific other form> instead when ... Not stated in the official source
Form selector
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Situation
Why it matters
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Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Part I Information About Owner(s) of disposal site (Line 1)
Name and address of each owner during tax year · Company records or tax filings
Part II Information About the Geological Disposal Site (Line 5a)
IRS-issued registration number(s) for facility · EPA or facility records
Line 10(b)-(g) Metric tons delivered/stored by supplier
Quantitative data from supplier invoices or EPA e-GGRT reports · Supplier documentation or EPA filings
Line 11 Attestation to EPA conformity
Confirmation that all figures match the approved MRV plan · EPA verification letter or MRV plan URL
Part III Information About Qualified Carbon Oxide Suppliers (Line 9)
Supplier name, EIN, and capture facility location · Supplier contracts or company records
Before you submit
- 1Verify all owner information (Part I) is complete for each disposal site owner.
- 2Confirm the geological disposal site name and location are accurate per EPA filings.
- 3Check that IRS-issued registration numbers in Part II match facility records.
- 4Ensure supplier details in Part III include correct EINs and capture facility locations.
- 5Verify metric ton data (lines 10b-g) align with supplier reports.
- 6Confirm the attestation on line 11 matches EPA MRV plan conformity.
- 7Attach a copy of the approved MRV plan or provide its URL as required.
How to file this form
- 1Gather all owner information for each disposal site (Part I).
- 2Collect site details including operator name and location (Part II).
- 3Compile supplier data for qualified carbon oxide (Part III lines 9-10).
- 4Calculate metric tons delivered/stored per supplier (lines 10b-g, h-i, j-m).
- 5Attest to EPA conformity on line 11.
- 6Attach required documentation (MRV plan copy or URL) and attach Schedule B to Form 8933.
- 7Review all entries for accuracy before submission.
Known limitations
- 1Risk of not providing an EIN for disposal site owners on Part I line (iii)
- 2Error in calculating metric tons delivered or stored without verifying EPA filings
- 3Forgetting to attach a copy of the approved MRV plan or provide its URL as required on line 8
- 4Not checking the box on line 10 to attest that all information conforms to EPA filings
- 5Omitting the signature at the end before attaching to Form 8933
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.
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Fillable formOpen in Editor->The form is Schedule B (Form 8933) with a revision date of December 2025; refer to www.irs.gov/Form8933 for instructions and latest information.
What changed or needs a fresh check
- Edition date — confirm the revision date 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
Quick Facts
Downloads
After you file
- 1Verify Form 8933-SB is attached correctly to the main Form 8933 as instructed on that form
- 2Keep a copy of both Form 8933 and Schedule B for your records
Sources
- SRCForm p.1 — Schedule B is for disposal operators of geological carbon oxide sites and attaches to Form 8933.
- SRCForm p.1 — OMB control number is 1545-0123.
- SRCForm p.1 — Must attach this schedule to Form 8933.
- SRCForm p.1 — Part I requires owner information including name, address, EIN, and operating interest percentage.
- SRCForm p.1 — Part II line 6 asks for the date (MM/YYYY) of first carbon oxide injection.
- SRCForm p.1 — Part II line 7 requires checking if stored figures align with EPA MRV plan data.
- SRCForm p.1 — Part III lines i-vi collect supplier details including EIN and EPA IDs.
- SRCForm p.2 — Part III line 10 provides a table for metric tons delivered/stored per supplier and totals.
- SRCForm p.2 — Part II line 11 requires attesting that all information matches EPA filings.
Common confusion points
Confusion
Not sure what qualifies as a geological disposal site for this form
→ Safe check: Refer to Part II, line 2 for the name and location of the disposal site.
Confusion
Unclear how to report nonqualified carbon oxide from suppliers
→ Safe check: Use column (vi) in line 10 of Part III to mark if any supplier provided nonqualified CO.
Confusion
Doubt what 'applicable EPA filings' mean for attestation on line 11
→ Safe check: See the instructions for Form 8933, specifically guidance under Part III about MRV plans and reporting requirements.
Confusion
Mixing up site operator information with supplier details in Part III
→ Safe check: Separate Part I (site owner/operator) from Part III (qualified CO suppliers).
Confusion
Uncertain if columns for metric tons delivered vs stored are correct
→ Safe check: Line 10(a)-(g) explicitly label each column as 'delivered' or 'stored'.
Confusion
Forgetting to attach the approved MRV plan or provide its URL per line 7
→ Safe check: Follow instruction on line 8, which requires attaching a copy of the MRV plan or providing the EPA website URL.
Workflow map
Related forms and next steps
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Current
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⚠ If something goes wrong
- Contact the IRS at 1-800-829-1040 for assistance with errors or missing information
Questions about IRS Form 8933-SB
What is IRS Form 8933-SB used for?
This form helps disposal operators report on the owners of a geological carbon oxide storage site, details about the site itself, and information from suppliers who provide qualified carbon oxide for storage.
Who must file IRS Form 8933-SB?
Disposal operators of geological carbon oxide sites must file this form.
What information does IRS Form 8933-SB require?
It collects information about disposal site owners (Part I), site location and operator details (Part II), and supplier data on qualified carbon oxide supplied to the site (Part III).
Where do I file IRS Form 8933-SB?
Attach to Form 8933 as instructed on that form.
How do I complete IRS Form 8933-SB?
Complete Part I by providing owner information, then Part II with site and operator details. Next, fill Part III with supplier data and stored carbon oxide amounts. Sign the form before attaching it to Form 8933.
What happens if IRS Form 8933-SB is filed incorrectly?
Failing to file correctly may result in penalties for noncompliance with IRS reporting requirements.
Confusion — what should I check?
Not sure what qualifies as a geological disposal site for this form Safe check: Refer to Part II, line 2 for the name and location of the disposal site.
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