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Federal Carbon Dioxide Sequestration Credit
Extracted from PDF file 2022-federal-form-8933.pdf, last modified December 2022Carbon Dioxide Sequestration Credit
Form 8933 (Rev. December 2022) Department of the Treasury Internal Revenue Service Name(s) shown on return Part I Carbon Oxide Sequestration Credit OMB No. 1545-2132 Attach to your tax return. Go to www.irs.gov/Form8933 for instructions and the latest information. Attachment Sequence No. 165 Identifying number Information About You Check the applicable box(es). See instructions before completing this form. 1 2 3 Captured qualified carbon oxide during the tax year . . . . . . . . . . . . . . . . . . . . . . Physically disposed, used, or utilized captured qualified carbon oxide during the tax year . . . . . . . . . Elected to allow another taxpayer to claim the carbon oxide sequestration credit that you would’ve otherwise entitled to . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Another taxpayer elected to allow you to claim the carbon oxide sequestration credit that they would’ve otherwise entitled to . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 6 7 8 Part II 1 . . . . been . . been . . . . . . . . . . Facilities at Which Qualified Carbon Oxide Qualifies for a Credit Under Section 45Q(a)(1) or (2), or for Which an Election Was Made Under Section 45Q(b)(3) Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility before February 9, 2018, disposed of in secure geological storage, and not used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, nor utilized as described in section 45Q(f)(5). a Metric tons captured and disposed of and for which you didn’t elect for another taxpayer to claim the carbon oxide sequestration credit. See instructions for attaching Model Certificates CF, DISP-Operator, and DISP-Owner . . . . 1a b Inflation-adjusted credit rate (see instructions) . . . . . . . . . . . 1b c Multiply line 1a by line 1b . . . . . . . . . . . . . . . . . . . . . . . . . 2 Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility before February 9, 2018, disposed of in secure geological storage, and used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project. 1c a Metric tons captured and disposed of and for which you didn’t elect for another taxpayer to claim the carbon oxide sequestration credit. See instructions for attaching Model Certificates CF, EOR-Operator, and EOR-Owner . . . . 2a b Inflation-adjusted credit rate (see instructions) . . . . . . . . . . . 2b c Multiply line 2a by line 2b . . . . . . . . . . . . . . . . . . . . . . . . . 3 Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility before February 9, 2018, and utilized as described in section 45Q(f)(5). a Metric tons captured and utilized and for which you didn’t elect for another taxpayer to claim the carbon oxide sequestration credit. See instructions for attaching Model Certificates CF and UTZ . . . . . . . . . . . . 3a b Inflation-adjusted credit rate (see instructions) . . . . . . . . . . . 3b c Multiply line 3a by line 3b . . . . . . . . . . . . . . . . . . . . . . . . . Part III 2c 3c Qualified Facilities Under Section 45Q(a)(3) or (4) for Which No Election Was Made Under Section 45Q(b)(3) Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility on or after February 9, 2018, during the 12-year period beginning on the date the equipment was originally placed in service, disposed of in secure geological storage, and not used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, nor utilized as described in section 45Q(f)(5). 4 a Metric tons captured and disposed of and for which you didn’t elect for another taxpayer to claim the carbon oxide sequestration credit. See instructions for attaching Model Certificates CF, DISP-Operator, and DISP-Owner . . . . 4a b Section 45Q(a)(3) applicable dollar amount (see instructions) . . . . . . 4b c Multiply line 4a by line 4b . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37748H . . . . . 4c Form 8933 (Rev. 12-2022) Page 2 Form 8933 (Rev. 12-2022) Part III 5 Qualified Facilities Under Section 45Q(a)(3) or (4) for Which No Election Was Made Under Section 45Q(b)(3) (continued) Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility on or after February 9, 2018, during the 12-year period beginning on the date the equipment was originally placed in service, disposed of in secure geological storage, and used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project. a Metric tons captured and disposed of and for which you didn’t elect for another taxpayer to claim the carbon oxide sequestration credit. See instructions for attaching Model Certificates CF, EOR-Operator, and EOR-Owner . . . . 5a b Section 45Q(a)(4) applicable dollar amount (see instructions) . . . . . . 5b c Multiply line 5a by line 5b . . . . . . . . . . . . . . . . . . . . . . . . . 6 Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified facility on or after February 9, 2018, during the 12-year period beginning on the date the equipment was originally placed in service, and utilized as described in section 45Q(f)(5). 5c a Metric tons captured and utilized and for which you didn’t elect for another taxpayer to claim the carbon oxide sequestration credit. See instructions for attaching Model Certificates CF and UTZ . . . . . . . . . . . . 6a b Section 45Q(a)(4) applicable dollar amount (see instructions) . . . . . . 6b c Multiply line 6a by line 6b . . . . . . . . . . . . . . . . . . . . Part IV . . . . . 6c Qualified Direct Air Capture Facilities Under Section 45Q(d) Placed in Service After 2022 Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified direct air capture facility after 2022, during the 12-year period beginning on the date the equipment was originally placed in service, disposed of in secure geological storage, and not used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, nor utilized as described in section 45Q(f)(5). 7 a Metric tons captured and disposed of and for which you didn’t elect for another taxpayer to claim the carbon oxide sequestration credit. See instructions for attaching Model Certificates CF, DISP-Operator, and DISP-Owner . . . . 7a b Section 45Q(b)(1)(B)(i) applicable dollar amount (see instructions) . . . . 7b c Multiply line 7a by line 7b . . . . . . . . . . . . . . . . . . . . 8 . . . . . 7c Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified direct air capture facility after 2022, during the 12-year period beginning on the date the equipment was originally placed in service, disposed of in secure geological storage, and used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project. a Metric tons captured and disposed of and for which you didn’t elect for another taxpayer to claim the carbon oxide sequestration credit. See instructions for attaching Model Certificates CF, DISP-Operator, and DISP-Owner . . . . 8a b Section 45Q(b)(1)(B)(ii) applicable dollar amount (see instructions) . . . . 8b c Multiply line 8a by line 8b . . . . . . . . . . . . . . . . . . . . . . . . . 9 Qualified carbon oxide captured using carbon capture equipment originally placed in service at a qualified direct air capture facility after 2022, during the 12-year period beginning on the date the equipment was originally placed in service, and utilized as described in section 45Q(f)(5). 8c a Metric tons captured and utilized and for which you didn’t elect for another taxpayer to claim the carbon oxide sequestration credit. See instructions for attaching Model Certificates CF and UTZ . . . . . . . . . . . . 9a b Section 45Q(b)(1)(B)(ii) applicable dollar amount (see instructions) . . . . 9b c Multiply line 9a by line 9b . . . . . . . . . . . . . . . . . . . . . . . . . 9c Form 8933 (Rev. 12-2022) Page 3 Form 8933 (Rev. 12-2022) Part V 10 11 12 13 Other Information Check the box if you’re making the election under section 45Q(b)(3) . . . . . . . . . . Check the box if you’re making the election under section 45Q(f)(6) . . . . . . . . . . . Check the box if you’re making the election under section 45Q(f)(9) . . . . . . . . . . . Carbon oxide sequestration credit that another taxpayer elected under section 45Q(f)(3)(B) to allow you to claim. See instructions for attaching Model Certificates ELECT, EOR-Owner, DISP-Owner, and UTZ. Provide basic information for the three largest elections (in dollars) on lines 13a, 13b, and 13c; report all others on line 13e. (i) EIN of electing taxpayer (ii) Metric tons elected (iii) Credit rates (iv) Credit elected. Multiply column (ii) by column (iii). a b c d Add lines 13a, 13b, and 13c in column (iv) . . . . . . . . . . . . 13d e Report all other carbon oxide sequestration credit that another taxpayer elected under section 45Q(f)(3)(B) to allow you to claim. See instructions . . 13e f Add lines 13d and 13e . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Carbon oxide sequestration credit from partnerships and S corporations (see instructions) . . . . 15 Add lines 1c, 2c, 3c, 4c, 5c, 6c, 7c, 8c, 9c, 13f, and 14. Partnerships and S corporations, report this amount on Schedule K. All others, report this amount on Form 3800, Part III, line 1x . . . . . . 16 Carbon oxide sequestration credit recaptured. See instructions for attaching Model Certificate RECAPTURE and for reporting this amount on the appropriate line of your return . . . . . . . 13f 14 15 16 Form 8933 (Rev. 12-2022)
Form 8933 (Rev. December 2022)
More about the Federal Form 8933 Other Tax Credit TY 2022
We last updated the Carbon Dioxide Sequestration Credit in December 2022, so this is the latest version of Form 8933, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 8933 directly from TaxFormFinder. You can print other Federal tax forms here.
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8933 from the Internal Revenue Service in December 2022.
Form 8933 is a Federal Other form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
Historical Past-Year Versions of Federal Form 8933
We have a total of twelve past-year versions of Form 8933 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2022 Form 8933
Form 8933 (Rev. December 2022)
2021 Form 8933
2021 Form 8933
2020 Form 8933
2020 Form 8933
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