8933 Sch. A

Disposal or Enhanced Oil Recovery Owner Certification

Agency
IRS
Revision
Rev. December 2025
Fillable fields
22
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 8933 Sch. A online
Page 1 of form 8933 Sch. A

Schedule A (Form 8933): Disposal or Enhanced Oil Recovery Owner Certification

Schedule A (Form 8933) is an attachment to Form 8933, the form used to claim the section 45Q carbon oxide sequestration credit. The instructions say it is used by the owner, or one of the owners, of the geological disposal site or the enhanced oil recovery (EOR) project at which captured qualified carbon oxide was injected during the year.

The schedule identifies the owner and then reports one supplier of qualified carbon oxide: the supplier's name and EIN, the facility where it captured the carbon oxide, the binding written contract between the parties, and the metric tons received and stored during the tax year. The form says to complete a separate Schedule A for each supplier.

The tonnage lines tie to the operator's figures: the operator of a disposal site prepares Schedule B (Form 8933), and the operator of an EOR project prepares Schedule C (Form 8933). You can fill out Schedule A free in your browser on this page and download the result without an account.

What's on Schedule A (Form 8933)

Line A: filer type

Two boxes, (i) geological disposal site owner and (ii) enhanced oil recovery project owner, below the name and identifying number shown on the return.

Part I, lines 1 to 3

The owner's name, employer identification number (EIN) and address.

Part II, lines 4 to 7

The supplier's name and EIN, the name and location (county and state) of the facility, and the type of industrial facility at which the supplier captured its qualified carbon oxide.

Lines 8 to 10: supplier and contract

A box for an owner that was one of the suppliers, a Yes or No attestation that a binding written contract exists, and the date of that contract or its most recent amendment.

Lines 11 to 16: metric tons

Qualified and nonqualified carbon oxide received and stored during the tax year, with the totals injected on line 15 and stored on line 16.

Line 17: supplier election

A box attesting that the supplier elected to allow the owner to claim some or all of the credit for its qualified carbon oxide. If checked, Schedule E (Form 8933) is attached.

How to fill out Schedule A (Form 8933)

  1. 1

    Name and line A

    Enter the name(s) and identifying number shown on the return, then check whether the schedule is filed as a geological disposal site owner or an EOR project owner.

  2. 2

    Part I

    Enter the owner's name, EIN and address on lines 1 through 3.

  3. 3

    Lines 4 to 7

    Enter one supplier: name, EIN, the facility's name with its county and state, and the type of industrial facility. Use a separate Schedule A for each supplier.

  4. 4

    Lines 8 to 10

    Check line 8 only if the supplier's EIN matches the owner's EIN. Unless line 8 is checked, answer Yes or No on line 9 and enter the contract date, or its latest amendment date, as MM/DD/YYYY on line 10.

  5. 5

    Lines 11 to 16

    Enter metric tons received and stored. The instructions say to report the amounts from Schedule B (Form 8933), line 10, or Schedule C (Form 8933), line 20. Line 15 adds lines 11 and 13, and line 16 adds lines 12 and 14.

  6. 6

    Line 17

    Check the box if the supplier elected to allow the owner to claim some or all of the credit, and attach Schedule E (Form 8933).

Why fill Form 8933 Sch. A on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

How it is filed and related reporting

Where it goes

The form says "Attach to Form 8933." It is not filed on its own.

One schedule per supplier

The form says to complete a separate Schedule A (Form 8933) for each of your suppliers of qualified carbon oxide.

Matching the operator's figures

Lines 11, 12 and 14 to 16 say the metric tons should agree with the figures reported on Schedule B (Form 8933), Part III, line 10, or Schedule C (Form 8933), Part III, line 20.

Contract reporting

The instructions say each party to a contract that ensures disposal, injection or utilization of qualified carbon oxide reports the existence of each contract and the parties involved annually, regardless of the party claiming the credit.

Amended returns

For a credit claimed on an amended federal income tax return, amended Form 1065 or AAR, the instructions say to state "AMENDED RETURN FOR SECTION 45Q CREDIT" at the top.

Related forms

Who completes Schedule A (Form 8933)?

  • Geological disposal site owners

    Box A(i) on the form is checked by an owner filing as a geological disposal site owner.

  • Enhanced oil recovery project owners

    Box A(ii) is checked by an owner filing as an enhanced oil recovery project owner.

  • Owners that were also a supplier

    Line 8 is checked only when the supplier's EIN is the same as the EIN of the entity that owns the geological disposal site. If the EINs differ, the form says "there must be a binding written contract between the entities."

  • Owners with several suppliers

    A separate Schedule A is completed for each supplier. The instructions define the supplier as the person who captured the qualified carbon oxide, which may differ from the company that sold or delivered it.

  • Operators use other schedules

    The operator of a disposal site prepares Schedule B (Form 8933) and the operator of an EOR project prepares Schedule C (Form 8933). The instructions say each operator provides a copy to each owner.

The instructions say Schedule A is used by the owner, or one of the owners, of the geological disposal site or the EOR project at which captured qualified carbon oxide was injected during the year. The form says to attach it to Form 8933.

Official sources and the blank

Do it all with indox

View all 123 tools

Questions about Form 8933 Sch. A

Who files Schedule A (Form 8933)?

The instructions say the owner, or one of the owners, of the geological disposal site or EOR project at which captured qualified carbon oxide was injected during the year.

Is Schedule A filed on its own?

No. The form says to attach it to Form 8933, Carbon Oxide Sequestration Credit.

What if the owner received carbon oxide from more than one supplier?

The form says to complete a separate Schedule A for each supplier of qualified carbon oxide.

Where do the metric ton figures come from?

The instructions say to report the amounts from Schedule B (Form 8933), line 10, or Schedule C (Form 8933), line 20, which the site or project operator prepares.

When is line 8 checked?

The form says not to check it unless the EIN of the supplier is the same as the EIN of the entity that owns the geological disposal site.

When is Schedule E attached?

When line 17 is checked, attesting that the supplier elected to allow the owner to claim some or all of the credit for its qualified carbon oxide.