8933 Sch. C

Enhanced Oil Recovery Operator Certification

Agency
IRS
Revision
Rev. December 2025
Fillable fields
122
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8933 Sch. C online
Page 1 of form 8933 Sch. C

Schedule C (Form 8933): Enhanced Oil Recovery Operator Certification

Schedule C (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 operator (or designated operator) of an enhanced oil or gas recovery project (EOR project) at which captured qualified carbon oxide was injected during the year.

The schedule lists the owners of the EOR project, describes the project and its injection wells, states whether secure storage is shown under subpart RR of the EPA's Greenhouse Gas Reporting Program or under ISO 27916, and reports the metric tons of carbon oxide each supplier delivered and each owner stored during the tax year.

The instructions say the operator provides a copy of its Schedule C to each owner of the EOR project, and the owners report the line 20 amounts on Schedule A (Form 8933). You can fill out Schedule C free in your browser on this page and download the result without an account.

What's on Schedule C (Form 8933)

Part I, line 1: project owners

Each owner of the EOR project during the tax year in rows A to D: owner name, address, employer identification number (EIN) and operating interest (%).

Part II, lines 2 to 8: the project

Name and location, the operator under Regulations section 1.45Q-2(h), other companies identified as operator, IRS-issued registration and EPA e-GGRT ID numbers, the injection start date, and any section 43 or petroleum engineer's certification.

Lines 9 to 14: wells and EPA status

Yes or No questions on enhanced natural gas recovery, permitted injection wells and EPA Class VI wells, a declaration of consistency with EPA figures, and the MRV plan approval date. Line 11 is reserved.

Lines 15 to 18: secure storage

Whether the project relies on subpart RR of the Greenhouse Gas Reporting Program or ISO 27916, with the MRV plan date, or the ISO 27916 documentation and a qualified independent engineer's or geologist's certification.

Part III, line 19: suppliers

Each supplier of qualified carbon oxide during the tax year: name, EIN, capture facility name and location, and boxes for suppliers that provided nonqualified carbon oxide.

Lines 20 and 21: metric tons

Metric tons delivered and stored for each owner by supplier, totals for qualified and nonqualified carbon oxide, and an attestation that line 20 conforms to EPA filings and certified ISO 27916 documentation.

How to fill out Schedule C (Form 8933)

  1. 1

    Top and Part I

    Enter the name(s) and identifying number shown on the return. On line 1, list each owner of the EOR project during the tax year with its address, EIN and operating interest percentage.

  2. 2

    Lines 2 to 8

    Describe the project and its operator. Line 6 takes the date injection began as MM/YYYY. If the project was not previously certified under section 43, line 8 says to attach a copy of a valid petroleum engineer's certification.

  3. 3

    Lines 9 to 14

    Answer Yes or No on lines 9, 10 and 12. Line 10 says that if the answer is "No," the credit can't be claimed. Lines 13 and 14 apply only when line 12 is "Yes".

  4. 4

    Lines 15 to 18

    If line 10 is "Yes" and line 12 is "No", check subpart RR or ISO 27916 on line 15. For subpart RR, give the MRV plan approval date on line 16. For ISO 27916, attach the documentation and the independent certification.

  5. 5

    Line 19

    List each supplier of qualified carbon oxide during the tax year in rows A to C, and check columns (v) and (vi) where they apply.

  6. 6

    Lines 20 and 21

    Enter metric tons delivered and stored for each owner and supplier, add the columns as the form directs for columns (h), (i), (l) and (m), then check line 21 to attest that the figures conform to EPA filings and certified ISO 27916 documentation.

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How it is filed and who gets a copy

Where it goes

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

Copies to owners

The instructions say to provide a copy of Schedule C (Form 8933) to each owner of the EOR project.

Owners' figures

The instructions say owners report the amounts from Schedule C (Form 8933), line 20, on the applicable lines of Schedule A (Form 8933).

Contract reporting

The instructions say that, generally to claim the credit, the existence of each contract and the parties involved is reported on Form 8933 annually, using the applicable Schedules A through F.

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 C (Form 8933)?

  • EOR project operators

    The operator, or designated operator, of an enhanced oil or gas recovery project completes it. Line 3 names the person who is the operator for purposes of Regulations section 1.45Q-2(h).

  • Owners receive a copy

    The instructions say to provide a copy of Schedule C to each owner of the EOR project. Each owner then reports the line 20 amounts on Schedule A (Form 8933).

  • Owners that are pass-through entities

    If an owner is a partnership or an S corporation, the instructions say to give information about the pass-through entity, not its partners or shareholders. For a joint venture that elected out of subchapter K, information is given about all such owners.

  • Projects with more owners or suppliers

    When more owners or suppliers need listing than the form has rows for, the instructions say to prepare a separate schedule with all the owner or supplier information and attach it.

  • Disposal site operators use Schedule B

    The operator of a geological disposal site uses Schedule B (Form 8933). The instructions say not to use Schedule B if carbon oxide was injected for enhanced oil or natural gas recovery.

The instructions say Schedule C is used by the operator (or designated operator) of an EOR project at which captured qualified carbon oxide was injected during the year. The form says to attach it to Form 8933.

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Questions about Form 8933 Sch. C

Who files Schedule C (Form 8933)?

The instructions say the operator (or designated operator) of an enhanced oil or gas recovery project at which captured qualified carbon oxide was injected during the year.

Is Schedule C filed on its own?

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

Who gets a copy of Schedule C?

The instructions say to provide a copy to each owner of the EOR project. Owners use the line 20 figures on Schedule A (Form 8933).

What is the difference between Schedule B and Schedule C?

Schedule B is for the operator of a geological disposal site. Schedule C is for the operator of an EOR project. The instructions say not to use Schedule B if carbon oxide was injected for enhanced oil or natural gas recovery.

What if the injection wells are not permitted?

Line 10 asks whether all injection wells are appropriately permitted and says: If you answered "No," you can't claim the credit.

How is secure storage shown?

Line 15 asks whether the project relies on subpart RR of the Greenhouse Gas Reporting Program or ISO 27916. Lines 16 to 18 then ask for the MRV plan date or the ISO 27916 documentation and certification.