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Official form guide
Form 8933-SF: 8933 (Schedule F)
IRS Form 8933 (Schedule F) is used to certify the utilization of qualified carbon oxide at a carbon utilization facility and to report related life‑cycle‑assessment data. Owners or lessees must file, and they must verify if total carbon oxide delivered is under 25,000 metric tons.
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IRS Form 8933-SF - 8933 (Schedule F)
IRS Form 8933 (Schedule F) is used to certify the utilization of qualified carbon oxide at a carbon utilization facility and to report related life‑cycle‑assessment data. Owners or lessees must file, and they must verify if total carbon oxide delivered is under 25,000 metric tons.
Risk Radar
Scan points- 1Do not file Schedule F without the IRS LCA approval letter.
- 2Attesting that a commercial market exists without attaching the required substantiating statement.
- 3Failing to attach the IRS LCA approval letter, which the schedule explicitly forbids filing without.
- 4Neglecting to verify the <25,000 metric‑ton threshold when column (h) is below that amount.
- 5Omitting supplier EINs or capture‑facility locations in Part I, line 6.
Plain English
Schedule F reports how a carbon utilization facility uses qualified carbon oxide and confirms that the life‑cycle assessment has been approved. It gathers details about the owners, the facility, the carbon sources and the amounts used. The form also requires proof that a commercial market exists for the product.
Submission Date
- Filing date: 2026-01-12 22:10:35
- 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 are the owner or lessee of a qualified carbon utilization facility and need to certify utilization of qualified carbon oxide and report the required life‑cycle‑assessment information.
- Do not use it when you have not answered “Yes” to both commercial market attestation questions on lines 5c(1) and 5c(2), or when you have not received the required LCA approval letter from the IRS.
- Check Schedule E (Form 8933) instead when you need to attest that a supplier elected to allow you to claim some or all of the carbon oxide sequestration credit.
Form selector
Use this form or another form?
You need to claim the carbon oxide sequestration credit on your tax return
Form 8933 is the primary credit claim; Schedule F provides the required certification details
✓ Confirm that Schedule F is attached to Form 8933
A supplier allows you to claim part of their carbon oxide sequestration credit
Schedule E documents the supplier’s election to share the credit
✓ Verify the supplier’s election statement is attached to Schedule E
You have not received the IRS approval letter for the LCA
The schedule cannot be filed without the approval letter per the instructions
✓ Ensure the approval letter is attached before filing
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Section 1 — Owner/Lessee information
Name, address, EIN, operating interest % · Part I, lines (i) to (v) on page 1
Section 5c(1) — Commercial market attestation
Yes/No answer · Line 5c(1) on page 1
Section 5c(2) — Market substantiation statement
Attached statement proving market · Attachment referenced after line 5c(2)
Section 8 — LCA conformity attestation
LCA approval letter from IRS · Line 9 and attachment line 10 on page 2
Section 11 — Minimum capture verification
Supplier verification response · Line 11 on page 2
Before you submit
- 1Confirm that all owners or lessees are listed with name, address, EIN, and operating interest % in Part I.
- 2Check that the utilization method (a, b, or c) is selected and described in detail.
- 3Answer Yes to both commercial market attestation questions on lines 5c(1) and 5c(2).
- 4Attach the statement substantiating the commercial market existence.
- 5Enter all qualified carbon oxide suppliers with their EINs, capture facility names, locations, IRS registration numbers, and EPA e‑GGRT IDs.
- 6Calculate and enter total metric tons delivered and utilized as directed in columns (h) through (m).
- 7Attach the IRS‑issued LCA approval letter as required on line 10.
- 8Sign the schedule before attaching it to Form 8933.
How to file this form
- 1Complete Part I with owner/lessee and facility details, then review for accuracy.
- 2Provide utilization method details and attest to commercial market existence.
- 3Gather supplier information and metric‑ton calculations, then fill the tables.
- 4Attach the LCA approval letter and any market substantiation statements.
- 5Sign the schedule and attach it to Form 8933.
- 6Mail the assembled Form 8933 package to the IRS address indicated on the form.
Known limitations
- 1Cannot be used if the LCA approval letter from the IRS has not been received.
- 2Not applicable when the commercial market attestation questions on lines 5c(1) and 5c(2) are answered No.
- 3If total metric tons delivered (column h) are under 25,000, the filer must verify supplier capture minimum; otherwise the schedule is incomplete.
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, and the PDF 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 on the form.
- 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
- 1Retain a copy of the completed Schedule F and all attachments for at least three years.
- 2Keep the IRS approval letter and market substantiation statement in your records.
- 3Monitor for any IRS correspondence confirming receipt or requesting clarification.
- 4If an error is discovered, file an amended Schedule F with the corrected information.
- 5Update your internal tracking of carbon oxide deliveries to reflect the reported totals.
Sources
- SRC[Form p.1] — revision date is December 2025.
- SRC[Form p.1] — directs to www.irs.gov/Form8933 for the latest information.
- SRC[Form p.1] — Schedule F is a Utilization Certification attached to Form 8933.
- SRC[Form p.1] — do not complete this schedule unless you answered “Yes” to lines 5c(1) and 5c(2).
- SRC[Form p.2] — do not file this schedule if you haven’t received the approval letter.
- SRC[Form p.2] — if total for column (h) is less than 25,000 metric tons, verify with the supplier that its facility meets the minimum capture requirements.
- SRC[Form p.3] — Schedule E (Form 8933) is referenced for supplier credit election.
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I need to answer the commercial market questions if I’m only using carbon oxide for photosynthesis?
The form requires Yes on both 5c(1) and 5c(2) before completing the schedule.
→ Verify that both answers are Yes before proceeding.
Can I report non‑qualified carbon oxide on this schedule?
Section 6 includes a checkbox for non‑qualified carbon oxide, but the schedule focuses on qualified carbon oxide.
→ Ensure only qualified carbon oxide totals are entered in the main columns.
What if total delivered carbon oxide is less than 25,000 metric tons?
Line 11 asks for verification with the supplier about capture requirements.
→ Confirm supplier verification is documented when column (h) < 25,000.
Is the LCA approval letter required for every filing?
The instructions state not to file without the approval letter.
→ Check that the approval letter is attached before mailing.
Where do I list multiple suppliers?
Section 6 provides rows for multiple suppliers, but the form only shows columns A‑D for three entries.
→ Use additional schedules to list extra suppliers as needed.
Do I need to attach Schedule E for every supplier?
Schedule E is only needed when a supplier elects to share credit, as indicated on line 13.
→ Attach Schedule E only when the supplier election applies.
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 corrected Schedule F.
Questions about IRS Form 8933-SF
What is IRS Form 8933-SF used for?
Schedule F reports how a carbon utilization facility uses qualified carbon oxide and confirms that the life‑cycle assessment has been approved. It gathers details about the owners, the facility, the carbon sources and the amounts used. The form also requires proof that a commercial market exists for the product.
Who must file IRS Form 8933-SF?
Owners or lessees of a qualified carbon utilization facility must file Schedule F (Form 8933).
What information does IRS Form 8933-SF require?
Part I collects owner/lessee details, facility location, utilization method and metric‑ton quantities; Part II records the LCA title, submission and approval dates and requires the IRS approval letter; Part III gathers the filer’s and each supplier’s identifying information.
How do I complete IRS Form 8933-SF?
Enter each owner or lessee’s name, address, EIN and operating interest in Part I, then describe the utilization method and attest that a commercial market exists. Provide supplier EINs, capture‑facility names and metric‑ton totals, and check the box confirming LCA conformity. In Part II, list the LCA title, submission date, IRS control number and attach the IRS approval letter. Complete Part III with the filer’s name, address, EIN and all supplier details, then attach any required statements.
Do I need to answer the commercial market questions if I’m only using carbon oxide for photosynthesis?
The form requires Yes on both 5c(1) and 5c(2) before completing the schedule. Verify that both answers are Yes before proceeding.
Can I report non‑qualified carbon oxide on this schedule?
Section 6 includes a checkbox for non‑qualified carbon oxide, but the schedule focuses on qualified carbon oxide. Ensure only qualified carbon oxide totals are entered in the main columns.
What if total delivered carbon oxide is less than 25,000 metric tons?
Line 11 asks for verification with the supplier about capture requirements. Confirm supplier verification is documented when column (h) < 25,000.
Is the LCA approval letter required for every filing?
The instructions state not to file without the approval letter. Check that the approval letter is attached before mailing.
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