Carbon Oxide Sequestration Credit                                              OMB No. 1545-2132
Form  8933
(Rev. December 2022)                                      Attach to your tax return. 
Department of the Treasury        Go to www.irs.gov/Form8933 for instructions and the latest information.              Attachment 
Internal Revenue Service                                                                                               Sequence No.  165
Name(s) shown on return                                                                                     Identifying number

Part I   Information About You
Check the applicable box(es). See instructions before completing this form.
1     Captured qualified carbon oxide during the tax year  .   . . .   . . .         . . .    . . . . .   . .      . . .  . .     .  .
2     Physically disposed, used, or utilized captured qualified carbon oxide during the tax year  .   .   . .      . . .  . .     .  .
3     Elected  to  allow  another  taxpayer  to  claim  the  carbon  oxide  sequestration  credit  that  you  would’ve  otherwise  been 
      entitled to .      . . . . . . .  . . .    . .      . .  . . .   . . .         . . .    . . . . .   . .      . . .  . .     .  .
4     Another taxpayer elected to allow you to claim the carbon oxide sequestration credit that they would’ve otherwise been 
      entitled to .      . . . . . . .  . . .    . .      . .  . . .   . . .         . . .    . . . . .   . .      . . .  . .     .  .
5     Reserved for future use  .   . .  . . .    . .      . .  . . .   . . .         . . .    . . . . .   . .      . . .  . .     .  .
6     Reserved for future use  .   . .  . . .    . .      . .  . . .   . . .         . . .    . . . . .   . .      . . .  . .     .  .
7     Reserved for future use  .   . .  . . .    . .      . .  . . .   . . .         . . .    . . . . .   . .      . . .  . .     .  .
8     Reserved for future use  .   . .  . . .    . .      . .  . . .   . . .         . . .    . . . . .   . .      . . .  . .     .  .
Part II  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) 
1     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  . .  . . .    . .      . .  . . .   . . .         . . .    . . . . .   . .        1c
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.
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  . .  . . .    . .      . .  . . .   . . .         . . .    . . . . .   . .        2c
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  . .  . . .    . .      . .  . . .   . . .         . . .    . . . . .   . .        3c
Part III Qualified Facilities Under Section 45Q(a)(3) or (4) for Which No Election Was Made Under Section 
         45Q(b)(3)
4     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). 
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  . .  . . .    . .      . .  . . .   . . .         . . .    . . . . .   . .        4c
For Paperwork Reduction Act Notice, see separate instructions.               Cat. No. 37748H                         Form 8933 (Rev. 12-2022)

Form 8933 (Rev. 12-2022)                                                                                         Page 2
Part III Qualified Facilities Under Section 45Q(a)(3) or (4) for Which No Election Was Made Under Section 
         45Q(b)(3) (continued)
5 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 . . . . .      . . . . . . .         .  .   . . . .         . . . . . . . 5c
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).
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 . . . . .      . . . . . . .         .  .   . . . .         . . . . . . . 6c
Part IV  Qualified Direct Air Capture Facilities Under Section 45Q(d) Placed in Service After 2022
7 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).
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 . . . . .      . . . . . . .         .  .   . . . .         . . . . . . . 7c
8 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 . . . . .      . . . . . . .         .  .   . . . .         . . . . . . . 8c
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).
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)

Form 8933 (Rev. 12-2022)                                                                                             Page 3
Part V Other Information
10 Check the box if you’re making the election under section 45Q(b)(3)   . .     . . .  .  . .  . .
11 Check the box if you’re making the election under section 45Q(f)(6) . . .     . . .  .  . .  . .
12 Check the box if you’re making the election under section 45Q(f)(9) . . .     . . .  .  . .  . .
13 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.
                                                            (iv) Credit elected. 
   (i) EIN of electing   (ii) Metric tons   (iii) Credit 
                                                            Multiply column (ii) 
       taxpayer          elected                 rates
                                                              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 . . . . .        . .    . .  .   . . . . .      . .     . . .  .  . .  . . .       13f
14 Carbon oxide sequestration credit from partnerships and S corporations (see instructions)  . . . .       14
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  . . .  . . .       15
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  .    .  . .  . . .       16
                                                                                                            Form 8933 (Rev. 12-2022)