8933 schedule c Enhance Oil Recovery Operator Certification

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Schedule C
(Form 8933)
(December 2024)
Department of the Treasury
Internal Revenue Service
Name(s) shown on return

Part I
1

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 20, 2024
DO NOT FILE
Enhanced Oil Recovery Operator Certification
Attach to Form 8933.
Go to www.irs.gov/Form8933 for instructions and the latest information.

Identifying number

Information About the Owner(s) of the Enhanced Oil Recovery (EOR) Project

Provide information about each owner of the EOR project during the calendar year.
• If there are more than four owners, prepare a separate schedule with all the owner information and attach it to this schedule.
• If one or more of the owners is a partnership or an S corporation, provide information about the pass-through entity, not about the partners or shareholders.
• If one or more of the owners is part of a joint venture that has elected out of subchapter K of the Code, provide information about all such owners.
(i) EOR project owner

A
B
C
D

Part II

(ii) Address

(iii) Employer
identification
number (EIN)

Name and location (county and state)

4

Other company(ies) identified as the operator of the project for any other purpose(s) and the nature of the purpose

5a

IRS-issued registration number(s) for the EOR project

7

If the project was previously certified under section 43, name of the certified project and date (MM/DD/YYYY) of the petroleum engineer’s certification

14
15
16
17
18

(iv) Operating
interest (%)

Information About the EOR Project

2

8
9
10
11
12
13

OMB No. 1545-0123

3

5b

Name and EIN of the person who, for purposes of Regulations section 1.45Q-2(h),
is the operator of the project

EPA e-GGRT ID number(s), if available

6

Date (MM/YYYY) on which the injection
of captured qualified carbon oxide began

If the project wasn’t previously certified under section 43, attach a copy of a valid petroleum engineer’s certification to this schedule.
Yes
No
Is this project an enhanced natural gas recovery project? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Are all injection wells appropriately permitted? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If you answered “No” to line 10, the credit can’t be claimed.
Are any of the wells in the project EPA Class VI? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If you answered “Yes” to line 12, check here to declare that all figures of stored qualified carbon oxide on this schedule are consistent with figures reported to the EPA
pursuant to the applicable MRV plan and subpart RR of EPA’s Greenhouse Gas Reporting Program . . . . . . . . . . . . . . . . . . . . . . .
If you answered “Yes” to line 12, provide the EPA approval date (MM/DD/YYYY) of the MRV plan, and attach a copy of the approved MRV plan or its
URL on the EPA’s website . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If you answered “Yes” to line 10 and “No” to line 12, are you relying on subpart RR of the Greenhouse Gas Reporting Program or ISO
27916 to demonstrate secure storage (check which one)? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subpart RR
ISO 27916
If line 15 is subpart RR, provide the EPA approval date (MM/DD/YYYY) of the MRV plan, and attach a copy of the approved MRV plan or its URL on the
EPA’s website . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If line 15 is ISO 27916, attach a copy of the ISO 27916 documentation for the year.
If line 15 is ISO 27916, attach a copy of the certification completed by a qualified independent engineer or geologist.

For Paperwork Reduction Act Notice, see the Instructions for Form 8933.

Cat. No. 94874C

Schedule C (Form 8933) (12-2024)

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 20, 2024
DO NOT FILE

Page 2

Schedule C (Form 8933) (12-2024)

Part III
19

Information About the Qualified Carbon Oxide Supplied to the EOR Project and Securely Stored

Provide information about all suppliers of qualified carbon oxide during the calendar year. “Qualified” carbon oxide means carbon oxide from a supplier who attests that the
carbon oxide was captured at one of its section 45Q facilities. For qualified carbon oxide, “supplier” means the person who captured the qualified carbon oxide, who may
differ from the company that sold the carbon oxide or physically delivered the carbon oxide to the owner of the EOR utilization facility.

(i) Qualified carbon
oxide supplier

A
B
C
20

(ii) EIN

(iv) Location of capture facility
(county and state)

Provide enhanced oil recovery information consistent with all applicable EPA filings and certified ISO 27916 documentation if it was used to demonstrate secure storage. If
there are more than four owners of the EOR project or three suppliers of qualified carbon oxide, prepare a separate table that includes all relevant information and attach it
to this schedule.
Qualified Carbon Oxide Supplier
(i)

(a) EOR project owner

(ii)

(b) Metric tons
delivered

A
B
C
D
Total

(iii) Name of capture facility

(vi) Check if
(v) Check if
supplier
supplier
supplied any
provided any nonqualified
qualified carbon oxide
carbon oxide from any
source

.

.

.

.

.

.

.

.

.

(d) Metric tons
delivered

(e) Metric tons
stored

(f) Metric tons
delivered

(g) Metric tons
stored

.

(iv) Total qualified carbon oxide
from all suppliers
(h) Metric tons delivered
(add columns (b), (d), and (f))

(c) Metric tons
stored

(iii)

(i) Metric tons stored
(add columns (c), (e), and (g))

(v) All other suppliers of
nonqualified carbon oxide

(j) Metric tons delivered

(k) Metric tons stored

(vi) Total metric tons
for all carbon oxide suppliers

(l) Metric tons delivered
(add columns (h) and (j))

(m) Metric tons stored
(add columns (i) and (k))

A
B
C
D
Total
21

Check here to attest that all information provided on line 20 conforms to all applicable EPA filings and certified ISO 27916 documentation .

.

.

.

.

.

.

.

.

.

Schedule C (Form 8933) (12-2024)