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Form 8933-SD: 8933 (Schedule D)
IRS Form 8933 Schedule D is the Recapture Certification for qualified carbon oxide stored in a geological disposal site or enhanced oil recovery (EOR) project, filed by the site owners.
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IRS Form 8933-SD - 8933 (Schedule D)
IRS Form 8933 Schedule D is the Recapture Certification for qualified carbon oxide stored in a geological disposal site or enhanced oil recovery (EOR) project, filed by the site owners.
Risk Radar
Scan points- 1Failing to attach the required MRV plan or ISO documentation triggers a filing error.
- 2Not attaching the approved Monitoring, Reporting, and Verification (MRV) plan when required.
- 3Omitting ISO 27916 documentation and independent engineer certification when applicable.
- 4Failing to attach Schedule B or Schedule C for each of the previous three tax years.
- 5Leaving out the statement describing the cause of carbon‑oxide leakage.
Plain English
Schedule D reports carbon oxide that must be recaptured when it leaks from a storage site or EOR project. It gathers details about the owners, the amount leaked, and the suppliers involved. The form must be attached to the main Form 8933 filing.
Submission Date
- Filing date: 2026-04-08 11:10:44
- 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 you need to certify recapture of qualified carbon oxide stored in a geological disposal site or enhanced oil recovery (EOR) project.
- Do not use it when no recapture event occurred for the site.
- Check Schedule B (Form 8933) instead when you need to report prior‑year recapture data for a disposal site.
Form selector
Use this form or another form?
Need to attach prior‑year recapture data for a disposal site
Provides prior three years of recapture information
✓ Confirm prior Schedule B exists
Using ISO 27916 documentation for prior years
Contains ISO 27916 specific data and engineer certification
✓ Verify ISO 27916 docs attached
Reporting overall carbon oxide sequestration credit on the main return
Main form aggregates recapture credits
✓ Ensure Schedule D totals are included on Form 8933 Part III line 10
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Owner information (Section 1)
Owner name, EIN, address, operating interest % · Part I, Section 1 of Schedule D
Project verification (Section 2)
Yes/No checkbox indicating project type · Section 2 of Schedule D
MRV plan attachment (line 11)
Approved Monitoring, Reporting, and Verification plan or EPA URL · Line 11 of Schedule D
ISO 27916 documentation (line 12)
ISO 27916 documentation and independent engineer certification · Line 12 of Schedule D
Allocation of recaptured carbon oxide (line 11 columns d‑h)
Allocation amounts per owner · Part II, line 11 columns d‑h
Before you submit
- 1Verify current tax year and three prior years are correctly marked in Part I.
- 2Confirm all owner entries include name, EIN, address, and operating interest %.
- 3Check the project type box (Yes/No) in Section 2.
- 4Attach the approved MRV plan or provide the correct EPA URL if applicable.
- 5Attach ISO 27916 documentation and independent engineer certification if used.
- 6Include Schedule B or Schedule C for each of the previous three tax years as required.
- 7Complete Part II lines 5‑10 with accurate metric‑ton figures.
- 8Sign and date the schedule before attaching to Form 8933.
How to file this form
- 1Gather owner and project data for the current and three prior tax years.
- 2Fill out Part I with owner information and project verification.
- 3Attach required MRV plan or ISO 27916 documents and prior Schedule B/C copies.
- 4Complete Part II calculations and allocation tables.
- 5Provide copies of Parts I and II to each owner as required.
- 6Attach the completed Schedule D to the main Form 8933 and submit to the IRS.
- 7Retain a copy of the submitted Schedule D for your records.
Known limitations
- 1Do not complete the schedule if a recapture event didn’t occur.
- 2Applies only to geological disposal sites or enhanced oil recovery (EOR) projects.
- 3Recapture calculations are limited to the current year and the three previous tax years.
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 Revision 12-2025 and points to www.irs.gov/Form8933 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision 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
- Website — confirm the URL www.irs.gov/Form8933 is listed
Quick Facts
Downloads
After you file
- 1Retain a copy of Schedule D and all supporting attachments.
- 2Store the records for future reference.
- 3If an error is discovered, file a corrected Schedule D with the updated Form 8933.
Sources
- SRCForm p.1 — title shows "Schedule D (Form 8933) (Rev. December 2025) Recapture Certification"
- SRCForm p.1 — URL www.irs.gov/Form8933 listed for latest information
- SRCForm p.2 — instruction "Don’t complete this schedule if a recapture event didn’t occur"
- SRCForm p.2 — line 11 describes attachment of MRV plan or EPA URL
- SRCForm p.2 — line 12 describes attachment of ISO 27916 documentation and engineer certification
- SRCForm p.2 — line 8 requires attaching Schedule B (Form 8933) or Schedule C (Form 8933) for each of the previous THREE tax years
- SRCForm p.3 — line 11 columns (d) through (h) allocation of amounts per owner
- SRCForm p.4 — section 1 asks for owner name, EIN, address for supplier
- SRCNot stated in the official source — verify on the agency site
Common confusion points
What if I have both MRV and ISO 27916 documentation?
The form allows attachment of either but not both without clarification.
→ Verify which documentation applies to your determination and attach only that one.
Do I need to fill Part II if I only have a small leak?
Part II is required whenever a recapture event occurs, regardless of size.
→ Ensure all required lines in Part II are completed.
How many owners can I list?
The form provides columns for four owners (A‑D).
→ List up to four owners; if more, use additional schedules.
Can I use a pro‑rata allocation without explanation?
Line 12 requires an explanatory statement if allocation is not pro‑rata.
→ Attach an explanatory statement when using a non‑pro‑rata method.
Do I need to attach Schedule B and Schedule C both?
The instruction says attach either Schedule B or Schedule C for each of the previous three years.
→ Choose the appropriate schedule based on your prior filings and attach it.
What if the EPA URL changes after I submit?
The form requires the URL at the time of filing.
→ Capture a screenshot or printout of the URL page for your records.
Workflow map
Related forms and next steps
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Questions about IRS Form 8933-SD
What is IRS Form 8933-SD used for?
Schedule D reports carbon oxide that must be recaptured when it leaks from a storage site or EOR project. It gathers details about the owners, the amount leaked, and the suppliers involved. The form must be attached to the main Form 8933 filing.
Who must file IRS Form 8933-SD?
Owners of the geological disposal site or enhanced oil recovery (EOR) project must file IRS Form 8933 Schedule D.
What information does IRS Form 8933-SD require?
The form collects owner information in Part I, project details in Section 2, recaptured carbon‑oxide quantities in Part II, and supplier data in Part III, referencing specific lines such as Part II line 5 and Part III line 8.
How do I complete IRS Form 8933-SD?
First, complete Part I with the owners' names, EINs, addresses, and operating interests. Next, answer Section 2 about the project and attach any required MRV plan or ISO documentation. Then fill Part II with total and recaptured carbon‑oxide amounts, allocating to each owner. Complete Part III for each supplier, attach required schedules, and sign before attaching Schedule D to Form 8933 for submission.
What if I have both MRV and ISO 27916 documentation?
The form allows attachment of either but not both without clarification. Verify which documentation applies to your determination and attach only that one.
Do I need to fill Part II if I only have a small leak?
Part II is required whenever a recapture event occurs, regardless of size. Ensure all required lines in Part II are completed.
How many owners can I list?
The form provides columns for four owners (A‑D). List up to four owners; if more, use additional schedules.
Can I use a pro‑rata allocation without explanation?
Line 12 requires an explanatory statement if allocation is not pro‑rata. Attach an explanatory statement when using a non‑pro‑rata method.
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