Carbon Oxide Sequestration Credit                                                          OMB No. 1545-2132
Form  8933
(Rev. December 2023)                                     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     You have obtained an analysis of lifecycle greenhouse gas emissions (LCA) approved by the IRS .                       . . . .  . .      . .
2     You physically or contractually ensured the capture of qualified carbon oxide during the tax year  .                  . . . .  . .      . .
3     You physically or contractually ensured the disposal, usage as a tertiary injectant in a qualified enhanced oil or natural gas 
      recovery project, or utilization of captured qualified carbon oxide during the tax year  .                    . . . . . . . .  . .      . .
4     You elected to allow another taxpayer to claim the carbon oxide sequestration credit that you would’ve otherwise been 
      entitled to .      . . . . . . .    .   . . .   .  . .   . . . .     . .                         . . . . .    . . . . . . . .  . .      . .
5     Another taxpayer elected to allow you to claim the carbon oxide sequestration credit that they would’ve otherwise been 
      entitled to .      . . . . . . .    .   . . .   .  . .   . . . .     . .                         . . . . .    . . . . . . . .  . .      . .
6     Reserved for future use  .   . .    .   . . .   .  . .   . . . .     . .                         . . . . .    . . . . . . . .  . .      . .
7     Reserved for future use  .   . .    .   . . .   .  . .   . . . .     . .                         . . . . .    . . . . . . . .  . .      . .
8     Reserved for future use  .   . .    .   . . .   .  . .   . . . .     . .                         . . . . .    . . . . . . . .  . .      . .
Part II  Information About Facility (see instructions)
1     IRS-issued registration number for the facility:
2     Facility’s EPA e-GGRT ID number(s), if available:
3     Type and description of facility you are claiming (see instructions):
4     Location of facility, including coordinates (latitude and longitude).
a     Address of the facility (if applicable):

b     Coordinates (if applicable). Latitude:             .                                               Longitude:           .
                                              Enter a “+” (plus) or “-” (minus) sign in the first box.              Enter a “+” (plus) or “-” (minus) sign in the first box.
5     Date construction began (MM/DD/YYYY):
6     Date placed in service (MM/DD/YYYY):
7     Total metric tons of carbon oxide captured during the calendar year:
Part III Credit Calculations
Section A— Facilities at Which Qualified Carbon Oxide Qualifies for a Credit Under Section 45Q(a)(1) or (2) 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  on  or  after  February  9,  2018,  and  before  2023,  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 .  . . .     . .                         . .   1a
b     Inflation-adjusted credit rate (see instructions)  . .   . . . .     . .                         . .   1b
c     Multiply line 1a by line 1b. See instructions for attaching Model Certificates CF, DISP-Operator, and 
      DISP-Owner         . . . . . . .    .   . . .   .  . .   . . . .     . .                         . . . . .    . . . . .   1c
2     Qualified carbon oxide captured using carbon capture equipment originally placed in service at 
      a  qualified  facility  on  or  after  February  9,  2018,  and  before  2023,  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 injected and for which you didn’t elect for another 
      taxpayer to claim the carbon oxide sequestration credit .  . . .     . .                         . .   2a
b     Inflation-adjusted credit rate (see instructions)  . .   . . . .     . .                         . .   2b
c     Multiply line 2a by line 2b. See instructions for attaching Model Certificates CF, EOR-Operator, and 
      EOR-Owner  .         . . . . . .    .   . . .   .  . .   . . . .     . .                         . . . . .    . . . . .   2c
3     Qualified carbon oxide captured using carbon capture equipment originally placed in service at 
      a qualified facility on or after February 9, 2018, and before 2023, 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    . . .     . .                         . .   3a
For Paperwork Reduction Act Notice, see separate instructions.                 Cat. No. 37748H                                  Form 8933 (Rev. 12-2023)

Form 8933 (Rev. 12-2023)                                                                                                 Page 2
Part III Credit Calculations (continued)
Section A— Facilities at Which Qualified Carbon Oxide Qualifies for a Credit Under Section 45Q(a)(1) or (2) for Which an 
         Election Was Made Under Section 45Q(b)(3) (continued)
b Inflation-adjusted credit rate (see instructions) . . . .    . .   . .   .  .    .   3b
c Multiply line 3a by line 3b. See instructions for attaching Model Certificates CF and UTZ    . . . .          3c
4 Qualified carbon oxide captured using carbon capture equipment originally placed in service at 
  a  qualified  facility  after  2022,  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        Satisfies prevailing wage and apprenticeship requirements* 
                               x Credit rate:           (see instructions) .  .    .   4a
b        Doesn’t satisfy prevailing wage and apprenticeship requirements*  
                               x Credit rate:           (see instructions) .  .    .   4b
c Enter the amount from line 4a or 4b, whichever is applicable. See instructions for attaching Model
  Certificates CF, DISP-Operator, and DISP-Owner        . .    . .   . .   .  .    . . .   . . . . . .          4c
5 Qualified carbon oxide captured using carbon capture equipment originally placed in service at 
  a qualified facility after 2022, disposed of in secure geological storage, and used as a tertiary 
  injectant in a qualified enhanced oil or natural gas recovery project.
a        Satisfies prevailing wage and apprenticeship requirements* 
                               x Credit rate:           (see instructions) .  .    .   5a
b        Doesn’t satisfy prevailing wage and apprenticeship requirements*  
                               x Credit rate:           (see instructions) .  .    .   5b
c Enter the amount from line 5a or 5b, whichever is applicable. See instructions for attaching Model
  Certificates CF, EOR-Operator, and EOR-Owner  .       . .    . .   . .   .  .    . . .   . . . . . .          5c
6 Qualified carbon oxide captured using carbon capture equipment originally placed in service at 
  a qualified facility after 2022, and utilized as described in section 45Q(f)(5).
a        Satisfies prevailing wage and apprenticeship requirements*  
                               x Credit rate:           (see instructions) .  .    .   6a
b        Doesn’t satisfy prevailing wage and apprenticeship requirements*  
                               x Credit rate:           (see instructions) .  .    .   6b
c Enter the amount from line 6a or 6b, whichever is applicable. See instructions for attaching Model
  Certificates CF and UTZ  .     . . .   .    . .  .  . . .    . .   . .   .  .    . . .   . . . . . .          6c
* Check the box and enter metric tons captured and disposed of and for which you didn’t elect for another taxpayer to claim the credit.
Section B— Qualified Facilities Under Section 45Q(a)(3) or (4) for Which No Election Was Made Under Section 45Q(b)(3) 
7 Qualified carbon oxide captured using carbon capture equipment originally placed in service at 
  a  qualified  facility  on  or  after  February  9,  2018,  and  before  2023,  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 .    . .   . .   .  .    .   7a
b Section 45Q(a)(3) applicable dollar amount (see instructions)  .   . .   .  .    .   7b
c Multiply line 7a by line 7b. See instructions for attaching Model Certificates CF, DISP-Operator, and 
  DISP-Owner .           . . . . . . .   .    . .  .  . . .    . .   . .   .  .    . . .   . . . . . .          7c
8 Qualified carbon oxide captured using carbon capture equipment originally placed in service at 
  a  qualified  facility  on  or  after  February  9,  2018,  and  before  2023,  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  injected  and  for  which  you  didn’  telect  for  another 
  taxpayer to claim the carbon oxide sequestration credit .    . .   . .   .  .    .   8a
b Section 45Q(a)(4) applicable dollar amount (see instructions)  .   . .   .  .    .   8b
c Multiply line 8a by line 8b. See instructions for attaching Model Certificates CF, EOR-Operator, and 
  EOR-Owner  .           . . . . . . .   .    . .  .  . . .    . .   . .   .  .    . . .   . . . . . .          8c
                                                                                                                Form 8933 (Rev. 12-2023)

Form 8933 (Rev. 12-2023)                                                                                                  Page 3
Part III Credit Calculations (continued)
Section B— Qualified Facilities Under Section 45Q(a)(3) or (4) for Which No Election Was Made Under Section 45Q(b)(3) (continued) 
9  Qualified carbon oxide captured using carbon capture equipment originally placed in service at 
   a  qualified  facility  on  or  after  February  9,  2018,  and  before  2023,  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    . .  . . . . .           9a
b  Section 45Q(a)(4) applicable dollar amount (see instructions) . . . . . .           9b
c  Multiply line 9a by line 9b. See instructions for attaching Model Certificates CF and UTZ  . . . .            9c
10 Qualified carbon oxide captured using carbon capture equipment originally placed in service 
   at a qualified 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        Satisfies  prevailing  wage  and  apprenticeship 
         requirements*  .        . . . . .    . . . . .                 x $85          10a
b        Doesn’t         satisfy   prevailing wage  and 
         apprenticeship requirements*  .      . . . . .                 x $17          10b
c  Enter the amount from line 10a or 10b, whichever is applicable. See instructions for attaching Model
   Certificates CF, DISP-Operator, and DISP-Owner         . . . .  . . . . .  .        .  . . . . . .            10c
11 Qualified carbon oxide captured using carbon capture equipment originally placed in service 
   at a qualified 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        Satisfies  prevailing  wage  and  apprenticeship 
         requirements*  .        . . . . .    . . . . .                 x $60          11a
b        Doesn’t         satisfy   prevailing wage  and 
         apprenticeship requirements*  .      . . . . .                 x $12          11b
c  Enter the amount from line 11a or 11b, whichever is applicable. See instructions for attaching Model
   Certificates CF, EOR-Operator, and EOR-Owner  .        . . . .  . . . . .  .        .  . . . . . .            11c
12 Qualified carbon oxide captured using carbon capture equipment originally placed in service at 
   a qualified 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        Satisfies  prevailing  wage  and  apprenticeship 
         requirements*  .        . . . . .    . . . . .                 x $60          12a
b        Doesn’t         satisfy   prevailing wage  and 
         apprenticeship requirements*  .      . . . . .                 x $12          12b
c  Enter the amount from line 12a or 12b, whichever is applicable. See instructions for attaching Model
   Certificates CF and UTZ .         . . .    . . . . .   . . . .  . . . . .  .        .  . . . . . .            12c
* Check the box and enter metric tons captured and disposed of and for which you didn’t elect for another taxpayer to claim the credit.
Section C— Qualified Direct Air Capture (DAC) Facilities Under Section 45Q(d) Placed in Service After 2022
13 Qualified carbon oxide captured using DAC equipment originally placed in service at a qualified
   DAC  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        Satisfies  prevailing  wage  and  apprenticeship 
         requirements*  .        . . . . .    . . . . .                 x $180         13a
b        Doesn’t         satisfy   prevailing wage  and 
         apprenticeship requirements*  .      . . . . .                 x $36          13b
c  Enter the amount from line 13a or 13b, whichever is applicable. See instructions for attaching Model
   Certificates CF, DISP-Operator, and DISP-Owner .       . . . .  . . . . .  .        .  . . . . . .            13c
                                                                                                                 Form 8933 (Rev. 12-2023)

Form 8933 (Rev. 12-2023)                                                                                                 Page 4
Part III Credit Calculations (continued)
Section C— Qualified Direct Air Capture (DAC) Facilities Under Section 45Q(d) Placed in Service After 2022 (continued)
14 Qualified carbon oxide captured using DAC equipment originally placed in service at a qualified
   DAC  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        Satisfies  prevailing  wage  and  apprenticeship 
         requirements*  .        . . . . .    .   . .  . .                     x $130        14a
b        Doesn’t         satisfy   prevailing     wage and 
         apprenticeship requirements* .       .   . .  . .                     x $26         14b
c  Enter the amount from line 14a or 14b, whichever is applicable. See instructions for attaching Model
   Certificates CF, EOR-Operator, and EOR-Owner .           .       . . . . . . .       .  . .  . . . . . .     14c
15 Qualified carbon oxide captured using DAC equipment originally placed in service at a qualified
   DAC  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        Satisfies  prevailing  wage  and  apprenticeship 
         requirements* .         . . . . .    .   . .  . .                     x $130        15a
b        Doesn’t         satisfy   prevailing     wage and 
         apprenticeship requirements* .       .   . .  . .                     x $26         15b
c  Enter the amount from line 15a or 15b, whichever is applicable. See instructions for attaching Model
   Certificates CF and UTZ  .        . . .    .   . .  . .  .       . . . . . . .       .  . .  . . . . . .     15c
* Check the box and enter metric tons captured and disposed of and for which you didn’t elect for another taxpayer to claim the credit.
Section D— Other Information
16 Check the box if you’re making the election under section 45Q(b)(3)        . .       .  . .  . . . . .
17 Check the box if you’re making the election under section 45Q(f)(6) .      . .       .  . .  . . . . .
18 Check the box if you’re making the election under section 45Q(f)(9) .      . .       .  . .  . . . . .
19 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 19a, 19b, and 19c; report all others on line 19e.
                                                                      (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 19a, 19b, and 19c in column (iv)  .       . .  .       . . . . . . .       .    19d
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  .        .    19e
f  Add lines 19d and 19e           . . . .    .   . .  . .  .       . . . . . . .       .  . .  . . . . . .     19f
20 Carbon oxide sequestration credit from partnerships and S corporations (see instructions)  .       . . .     20
21 Add lines 1c, 2c, 3c, 4c, 5c, 6c, 7c, 8c, 9c, 10c, 11c, 12c, 13c, 14c, 15c, 19f, and 20. Partnerships 
   and S corporations, report this amount on Schedule K. All others, report this amount on Form 3800, 
   Part III, line 1x  .  .       . . . . .    .   . .  . .  .       . . . . . . .       .  . .  . . . . . .     21
22 Carbon  oxide  sequestration  credit  recaptured.  See  instructions  for  attaching  Model  Certificate 
   RECAPTURE and for reporting this amount on the appropriate line of your return  .            . . . . . .     22
                                                                                                                Form 8933 (Rev. 12-2023)