Form 8933 2020

Carbon Oxide Sequestration Credit

Department of the Treasury 

Internal Revenue Service

▶ Attach to your tax return.

▶ Go to www.irs.gov/Form8933 for instructions and the latest information.

OMB No. 1545-0123

Attachment 

Sequence No. 165

Name(s) shown on return Identifying number

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, or 

utilized in a way described in section 45Q(f)(5).

1a Metric tons captured and disposed of . . . . . . . . . . . .

b Inflation-adjusted credit rate . . . . . . . . . . . . . . . . $23.82

c Multiply line 1a by line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . 1c

Qualified carbon oxide captured using carbon capture equipment originally placed in service 

at a qualified facility before February 9, 2018, used as a tertiary injectant in a qualified enhanced

oil or natural gas recovery project and disposed of in secure geological storage, or utilized in a 

way described in section 45Q(f)(5).

2a Metric tons captured and used or utilized . . . . . . . . . . .

b Inflation-adjusted credit rate . . . . . . . . . . . . . . . . $11.91

c Multiply line 2a by line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . 2c

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, 

or utilized in a way described in section 45Q(f)(5). 

3a Metric tons captured and disposed of . . . . . . . . . . . .

b Section 45Q(a)(3) applicable dollar amount . . . . . . . . . . . $31.77

c Multiply line 3a by line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . 3c

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, used as a tertiary injectant in a qualified

enhanced oil or natural gas recovery project and disposed of in secure geological storage, or 

utilized in a way described in section 45Q(f)(5).

4a Metric tons captured and used or utilized . . . . . . . . . . .

b Section 45Q(a)(4) applicable dollar amount . . . . . . . . . . . $20.22

c Multiply line 4a by line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 4c

5 Section 45Q(b)(3) election. Check the box if you’re making the election under section 45Q(b)(3) .

6 Section 45Q(f)(6) election. Check the box if you’re making the election under section 45Q(f)(6) . .

7 Section 45Q(f)(3)(B) election. Check the box if you’re making the election under section 45Q(f)(3)(B)

8 Carbon oxide sequestration credit from partnerships and S corporations (see instructions) . . . . 8

9 Add lines 1c, 2c, 3c, 4c, and 8. Partnerships and S corporations, report this amount on Schedule K. 

All others, report this amount on Form 3800, Part III, line 1x . . . . . . . . . . . . . . 9

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37748H Form 8933 (2020)