8933 Sch. B

Disposal Operator Certification

Agency
IRS
Revision
Rev. December 2025
Fillable fields
111
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8933 Sch. B online
Page 1 of form 8933 Sch. B

Schedule B (Form 8933): Disposal Operator Certification

Schedule B (Form 8933), Disposal Operator Certification, is one of the schedules for the section 45Q carbon oxide sequestration credit, which is claimed on Form 8933. The IRS page says to use Schedule B if you're the operator (or designated operator) of a geological disposal site at which captured qualified carbon oxide was injected during the year. The instructions say not to use it if the carbon oxide was injected for enhanced oil or natural gas recovery.

The schedule lists the owners of the disposal site, describes the site and its EPA reporting, names each supplier of qualified carbon oxide, and reports the metric tons delivered and stored. The form says to attach it to Form 8933. The instructions say the operator provides a copy to each owner of the disposal site project, and owners report the amounts from line 10 on Schedule A (Form 8933).

You can fill out Schedule B (Form 8933) free in your browser on this page and download the result without an account.

What's on Schedule B (Form 8933)

Part I: site owners

Line 1 lists each owner of the disposal site during the tax year, with address, employer identification number (EIN) and operating interest (%), in rows A through D.

Part II: the disposal site

Lines 2 to 6: the site's name and location (county and state, or offshore tract), the operator's name and EIN, other companies named as operator, IRS-issued registration numbers, EPA e-GGRT ID numbers and the month injection began.

Lines 7 and 8: EPA reporting

A box declaring that stored carbon oxide figures are consistent with figures reported to the EPA under the applicable MRV plan and subpart RR, and the approved MRV plan or its EPA URL.

Line 9: suppliers

Each supplier of qualified carbon oxide during the tax year: EIN, name and location of the capture facility, IRS-issued registration number, EPA e-GGRT ID, and a box if it supplied any nonqualified carbon oxide.

Line 10: metric tons

Metric tons delivered and stored for each owner, by supplier, with totals for all qualified carbon oxide, for other suppliers of nonqualified carbon oxide and for all suppliers.

Line 11: attestation

A box attesting that all information provided on line 10 conforms to all applicable EPA filings.

How to fill out Schedule B (Form 8933)

  1. 1

    Header

    Enter the name(s) shown on the return and the identifying number.

  2. 2

    Part I

    List each owner of the disposal site during the tax year with address, EIN and operating interest. If more owners need listing, the instructions say to prepare a separate schedule and attach it.

  3. 3

    Part II

    Fill in lines 2 to 6 for the site and operator. Check line 7 if the stored carbon oxide figures are consistent with EPA reporting, and attach or link the approved MRV plan on line 8.

  4. 4

    Line 9

    Enter each supplier of qualified carbon oxide. The instructions define the supplier as the person who captured the carbon oxide, which may differ from the company that sold or delivered it.

  5. 5

    Line 10

    Enter metric tons delivered and stored for each owner and supplier, consistent with all applicable EPA filings. Columns (h) and (i) add the supplier columns, and (l) and (m) add qualified and nonqualified totals.

  6. 6

    Line 11 and copies

    Check line 11, attach the schedule to Form 8933, and provide a copy to each owner of the disposal site project.

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Where it goes, timing and copies

Attach to Form 8933

The form says "Attach to Form 8933." The instructions say Form 8933 is filed with a timely filed federal income tax return or Form 1065, including extensions, or with amended returns or AARs as applicable.

Copies to owners

The instructions say to provide a copy of Schedule B (Form 8933) to each owner of the disposal site project.

Timing of certifications

The instructions say certifications for each tax year are submitted by the due date of the federal income tax return or Form 1065 on which the credit is claimed, including extensions.

Complete documentation

The instructions say no credit is allowed for any tax year for which complete documentation, including the required certifications, was not timely submitted.

More owners or suppliers

If more owners or suppliers need listing, the instructions say to prepare a separate schedule with that information and attach it to the applicable schedule.

Related forms

Who prepares Schedule B (Form 8933)?

  • Disposal site operators

    The operator (or designated operator) of a geological disposal site at which captured qualified carbon oxide was injected during the year.

  • Disposal site owners

    Each owner of the disposal site project receives a copy from the operator and reports the amounts from line 10 on Schedule A (Form 8933).

  • Pass-through owners

    If an owner is a partnership or an S corporation, the instructions say to give information about the pass-through entity, not about its partners or shareholders.

  • Joint venture owners

    If owners are part of a joint venture that has elected out of subchapter K of the Code, the instructions say to give information about all such owners.

  • Not for EOR projects

    Carbon oxide injected for enhanced oil or natural gas recovery is reported by the EOR project operator on Schedule C (Form 8933) instead.

The instructions say the operator of the disposal site prepares Schedule B (Form 8933) and gives a copy to each owner of the site.

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Questions about Form 8933 Sch. B

Who prepares Schedule B (Form 8933)?

The instructions say the operator of the disposal site prepares it. The IRS page describes it as the schedule for the operator (or designated operator) of a geological disposal site at which captured qualified carbon oxide was injected during the year.

Is Schedule B used for enhanced oil recovery projects?

No. The instructions say not to use it if carbon oxide was injected for enhanced oil or natural gas recovery. The EOR project operator uses Schedule C (Form 8933).

Who gets a copy of Schedule B?

The instructions say to provide a copy to each owner of the disposal site project. Owners report the amounts from Schedule B, line 10, on Schedule A (Form 8933).

What is a supplier on line 9?

The instructions say the supplier is the person who captured the qualified carbon oxide, which may differ from the company that sold it or physically delivered it to the owner of the geological disposal site.

How are metric tons counted?

The instructions say a metric ton of carbon oxide includes only the contained weight of the carbon oxide. The weight of other substances, such as water or impurities, is not included.

What if there are more than four owners?

The form has rows A through D. The instructions say to prepare a separate schedule with all the owner or supplier information and attach it to the applicable schedule.