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Official form guide
Form 8933-SC: 8933 (Schedule C)
IRS Form 8933 Schedule C is the Enhanced Oil Recovery Operator Certification attached to Form 8933. It reports owner details, project specifics, and carbon oxide supplies for EOR projects.
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IRS Form 8933-SC - 8933 (Schedule C)
IRS Form 8933 Schedule C is the Enhanced Oil Recovery Operator Certification attached to Form 8933. It reports owner details, project specifics, and carbon oxide supplies for EOR projects.
Risk Radar
Scan points- 1Answering “No” on line 10 (wells not permitted) disqualifies the credit.
- 2Leaving line 10 unanswered or marking “No” when wells are not permitted, which prevents claiming the credit.
- 3Failing to attach a valid petroleum engineer’s certification on line 8 when the project was not previously certified under section 43.
- 4Omitting the EPA approval date on line 14 after checking “Yes” to line 12 (EPA Class VI wells).
- 5Not checking the consistency box on line 13 when EPA Class VI wells are present, leading to non‑conformity with EPA reporting.
Plain English
This schedule certifies that an enhanced oil recovery (EOR) project meets required standards. It lists who owns the project, how the project is set up, and what carbon oxide was delivered and stored. The form must be attached to the main Form 8933 filing.
Submission Date
- Filing date: 2026-01-12 22:10:34
- 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 need to certify as an operator of an enhanced oil recovery (EOR) project and attach it to Form 8933.
- Check Form 8933 instead when you are filing the credit claim without needing the operator certification schedule.
Form selector
Use this form or another form?
You are filing an enhanced oil recovery operator certification
The certification must be attached to the main credit claim
✓ Confirm the Schedule C (Form 8933) is the December 2025 revision
You need to report qualified carbon oxide supplies for the EOR project
Carbon oxide data is required on Schedule C of Form 8933
✓ Verify the Part III tables are completed
You are certifying EPA Class VI wells and using ISO 27916 for storage
Required ISO 27916 documentation must be attached to Schedule C
✓ Ensure ISO 27916 documents are attached as indicated
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 6 – Date injection began
Date (MM/YYYY) of injection start · Project operational records
Line 9 – Enhanced natural gas recovery project
Yes/No response · Project classification documents
Line 12 – EPA Class VI wells
Yes/No response · EPA well classification records
Line 15 – Subpart RR or ISO 27916 selection
Choice of Subpart RR or ISO 27916 · EPA reporting plan or ISO documentation
Part III – Metric tons delivered and stored
Metric tons numbers · Supplier delivery records
Before you submit
- 1Enter each EOR project owner’s name, address, EIN, and operating interest (%) in Part I.
- 2Provide the project name and location (county and state) in line 2 of Part II.
- 3Enter the operator’s name and EIN in line 3 of Part II.
- 4Enter the date (MM/YYYY) the injection of captured qualified carbon oxide began in line 6.
- 5If the project was previously certified under section 43, fill in the certified project name and petroleum engineer’s certification date in line 7.
- 6If not previously certified, attach a valid petroleum engineer’s certification as required in line 8.
- 7Mark Yes or No on line 9 to indicate whether the project is an enhanced natural gas recovery project.
- 8Mark Yes or No on line 10 to confirm all injection wells are appropriately permitted.
- 9Mark Yes or No on line 12 to indicate if any wells are EPA Class VI.
- 10If line 12 is Yes, provide the EPA approval date (MM/DD/YYYY) on line 14 and attach the approved MRV plan.
- 11If line 15 selects Subpart RR, provide the EPA approval date on line 16 and attach the MRV plan.
- 12If line 15 selects ISO 27916, attach the ISO 27916 documentation as required in line 17 and the independent engineer certification in line 18.
How to file this form
- 1Complete Part I with owner information.
- 2Complete Part II with project details and required certifications.
- 3Complete Part III with qualified carbon oxide supplier data.
- 4Attach any required petroleum engineer, EPA, or ISO 27916 documentation.
- 5Attach Schedule C to Form 8933.
- 6Submit the combined package to the IRS and retain the mailing receipt as proof of filing.
Known limitations
- 1If line 10 is No (wells not appropriately permitted), you cannot claim the credit.
- 2If line 12 is Yes, you must ensure EPA MRV plan figures match EPA reports; otherwise the schedule is invalid.
- 3If line 15 selects ISO 27916, the ISO 27916 documentation must be attached; failure results in an incomplete filing.
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 form is the December 2025 revision of Schedule C (Form 8933). The source directs users to www.irs.gov/Form8933 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. December 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
- 1Keep a complete copy of the submitted Schedule C and attached documents.
- 2Store the records for at least three years after the filing year.
- 3Monitor for an IRS acknowledgment or notice of acceptance.
- 4If you receive a correction notice, file an amended Form 8933 with an updated Schedule C.
- 5Update your internal compliance records to reflect any changes indicated by the IRS.
Sources
- SRCForm p.1 — revision date is December 2025.
- SRCForm p.1 — directs to www.irs.gov/Form8933 for the latest information.
- SRCForm p.1 — title indicates Schedule C is the Enhanced Oil Recovery Operator Certification attached to Form 8933.
- SRCForm p.1 — line 6 specifies date format (MM/YYYY) for injection start.
- SRCForm p.1 — line 7 requires certified project name and petroleum engineer’s certification date if previously certified under section 43.
- SRCForm p.1 — line 8 requires attachment of a valid petroleum engineer’s certification if not previously certified.
- SRCForm p.1 — line 9 asks if the project is an enhanced natural gas recovery project.
- SRCForm p.1 — line 10 states a No answer prevents credit claim.
- SRCForm p.1 — line 12 asks about EPA Class VI wells.
- SRCForm p.1 — line 13 requires a check if line 12 is Yes to confirm figures match EPA reports.
- SRCForm p.1 — line 14 requests EPA approval date of the MRV plan when line 12 is Yes.
- SRCForm p.1 — line 15 asks to select Subpart RR or ISO 27916 when line 10 is Yes and line 12 is No.
Common confusion points
What date format should I use for line 6?
The form specifies MM/YYYY, but users may enter full dates.
→ Verify the entry follows MM/YYYY format.
Can I claim the credit if line 10 is No?
The form states a No answer prevents credit claim.
→ Ensure line 10 is marked Yes before proceeding.
Do I need to attach EPA approval for line 14 if line 12 is No?
EPA approval is required only when line 12 is Yes.
→ Check the response on line 12 before attaching documents.
Should I select both Subpart RR and ISO 27916 on line 15?
The form allows only one selection.
→ Confirm only one option is checked.
How do I report metric tons in Part III?
The tables require separate delivered and stored amounts.
→ Double‑check that delivered and stored figures are entered in the correct columns.
Is a signature required on Schedule C?
The form does not display a signature line.
→ Verify if a signature is needed per general IRS filing rules.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8933 – file an amended Form 8933 with a corrected Schedule C.
Questions about IRS Form 8933-SC
What is IRS Form 8933-SC used for?
This schedule certifies that an enhanced oil recovery (EOR) project meets required standards. It lists who owns the project, how the project is set up, and what carbon oxide was delivered and stored. The form must be attached to the main Form 8933 filing.
Who must file IRS Form 8933-SC?
Owners of the Enhanced Oil Recovery (EOR) project must file IRS Form 8933 Schedule C.
What information does IRS Form 8933-SC require?
Part I records each EOR project owner’s name, address, EIN, and operating interest. Part II captures the project’s location, operator, registration numbers, injection start date, and EPA/ISO certifications. Part III details qualified carbon‑oxide suppliers and the amounts delivered and stored.
How do I complete IRS Form 8933-SC?
First, complete Part I with the owner’s information (lines i‑iv). Next, fill Part II with project details, including operator EIN, registration numbers, injection start date, and any required EPA or ISO certifications. Then, provide supplier data in Part III, listing each qualified carbon‑oxide supplier and the metric tons delivered and stored. Attach any required certifications and submit the schedule with Form 8933.
What date format should I use for line 6?
The form specifies MM/YYYY, but users may enter full dates. Verify the entry follows MM/YYYY format.
Can I claim the credit if line 10 is No?
The form states a No answer prevents credit claim. Ensure line 10 is marked Yes before proceeding.
Do I need to attach EPA approval for line 14 if line 12 is No?
EPA approval is required only when line 12 is Yes. Check the response on line 12 before attaching documents.
Should I select both Subpart RR and ISO 27916 on line 15?
The form allows only one selection. Confirm only one option is checked.
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