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                                                                                                                       OMB No. 1545-0123
                                         Carbon Oxide Sequestration Credit
Form  8933
                                                    ▶
Department of the Treasury                              Attach to your tax return.                                     2021
                                                                                                                       Attachment 
Internal Revenue Service         ▶ Go to www.irs.gov/Form8933 for instructions and the latest information.             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 .   . . .   .  .   . .    . . . . . . .       .          1b     $24.10
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 .   . . .   .  .   . .    . . . . . . .       .          2b     $12.05
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 .   . . .   .  .   . .    . . . . . . .       .          3b     $12.05
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  . .   . .    . . . . . . .       .          4b     $34.81
c     Multiply line 4a by line 4b  . .   . . .   .  .   . .    . . . . . . .       . .        .  . . . .   . .       4c
For Paperwork Reduction Act Notice, see separate instructions.                     Cat. No. 37748H                       Form 8933 (2021)



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Form 8933 (2021)                                                                                                         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  . . . . . . . .  .        . .    .          5b     $22.68
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  . . . . . . . .  .        . .    .          6b     $22.68
c  Multiply line 6a by line 6b . . . . . . .     . . . . . . .  .        . .    . .        .  . . . . . .         6c
Part IV  Other Information
7  Check the box if you’re making the election under section 45Q(b)(3)   . .    . .        .  . . . . .
8  Check the box if you’re making the election under section 45Q(f)(6) . . .    . .        .  . . . . .
9  Carbon  oxide  sequestration  credit  for  which  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 .     . . . . .       . . . . . .     . . . . . . .  .        . .    . .        .  . . . . . .         9
10 Carbon oxide sequestration credit from partnerships and S corporations (see instructions) .      . . .         10
11 Add lines 1c, 2c, 3c, 4c, 5c, 6c, 9, and 10. Partnerships and S corporations, report this amount on
   Schedule K. All others, report this amount on Form 3800, Part III, line 1x . . .        .  . . . . . .         11
12 Carbon  oxide  sequestration  credit  recaptured.  See  instructions  for  attaching  Model  Certificate 
   RECAPTURE       . . . .       . . . . . .     . . . . . . .  .        . .    . .        .  . . . . . .         12
                                                                                                                    Form 8933 (2021)






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