8933 Sch. D

Recapture Certification

Agency
IRS
Revision
Rev. December 2025
Fillable fields
185
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 8933 Sch. D online
Page 1 of form 8933 Sch. D

Schedule D (Form 8933): Recapture Certification

Schedule D (Form 8933), Recapture Certification, is attached to Form 8933, the carbon oxide sequestration credit form. It records how much qualified carbon oxide leaked from the containment area of a geological disposal site or enhanced oil recovery (EOR) project and how much of it is subject to recapture.

The schedule identifies the owners of the site or project for the current and three previous tax years, describes the site or project, measures stored and leaked carbon oxide in metric tons and allocates the amount subject to recapture across a three-year lookback. Part III applies the result to each supplier of carbon oxide.

Line 5 of Part II says not to complete the schedule if a recapture event did not occur. The form points to www.irs.gov/Form8933 for instructions. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Schedule D (Form 8933)

Part I, Section 1: owners

Line 1 lists up to four owners, A through D, with name, EIN, address and operating interest percentage for the current tax year and the three previous tax years.

Part I, Section 2: site or project

Lines 2 to 12 cover the site type, name and location, operator, IRS registration and EPA e-GGRT ID numbers, injection start date, section 43 certification and the MRV plan or ISO 27916 documentation.

Part II, lines 1 to 8: recapture amount

Metric tons stored during the year, metric tons that leaked, metric tons that will eventually migrate to the atmosphere, and line 5 for qualified carbon oxide subject to recapture.

Part II, lines 9 to 13: three-year lookback

A table for the first, second and third previous tax years that allocates stored carbon oxide subject to recapture to each owner, with totals on lines 9D and 9E.

Part III: recapture for supplier

One Part III per supplier, with the supplier's name, EIN and capture facility, and a line 8 table that splits the credit amount between you and the supplier.

How to fill out Schedule D (Form 8933)

  1. 1

    Header and owners

    Enter the name shown on the return and the identifying number. On line 1, list each owner and operating interest for the current year and the three previous tax years.

  2. 2

    Describe the site or project

    Check geological disposal site or EOR on line 2 and complete lines 3 to 8. If the EOR project was not previously certified under section 43, line 9 asks for a petroleum engineer's certification.

  3. 3

    Measurement documents

    Line 11 asks for the approved MRV plan or its EPA website URL under 40 CFR Part 98 subpart RR. Line 12 asks for ISO 27916 documentation and a qualified independent engineer or geologist certification.

  4. 4

    Part II, lines 1 to 8

    Enter the metric tons on lines 1 to 3 and subtract line 1 from line 3 on line 5. Then attach a statement on the cause of the leakage, name the regulatory agencies told, and attach Schedule B or C for each of the previous three tax years.

  5. 5

    Lookback table

    In column (b), list the carbon oxide stored in each of the three prior years, from Schedule C (Form 8933), line 20, column (m). Allocate column (c) to each owner, and check line 12 if the allocation is not pro rata.

  6. 6

    Part III for each supplier

    Complete line 8 from Schedule C (Form 8933), line 20, for the previous three tax years. Line E is added to your Form 8933, Part III, line 10.

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Where it goes and what goes with it

Attach to Form 8933

The schedule says "Attach to Form 8933." It prints no mailing address of its own.

Where the recapture amount goes

Part III, line 8E is added to your Form 8933, Part III, line 10. Line 8G is the amount the supplier adds to its own Form 8933, Part III, line 10.

Attachments

Depending on the answers: a petroleum engineer's certification, the MRV plan or ISO 27916 documentation, a statement on the cause of leakage, and Schedule B or C (Form 8933) for the previous three tax years.

Three-year lookback

Line 9E shows metric tons of carbon oxide not subject to recapture because the lookback is limited to three tax years.

Instructions

The schedule has no instructions of its own. It points to www.irs.gov/Form8933 for instructions and to the Instructions for Form 8933 for the Paperwork Reduction Act Notice.

Related forms

Who completes Schedule D (Form 8933)?

  • Owners of a disposal site or EOR project

    Part I lists each owner's name, EIN, address and operating interest, and Part III opens with information about you, the owner of the EOR project.

  • Only after a recapture event

    Part II, line 5 says a recapture event has occurred if the result is greater than zero, and not to complete the schedule if a recapture event did not occur.

  • Other owners of the project

    Line 13 says to provide a copy of Parts I and II to each owner of the disposal site or EOR project during the current and three previous tax years.

  • Suppliers of carbon oxide

    Part III is completed for each supplier that supplied carbon oxide in the three previous tax years. Line G shows the amount the supplier adds to its own Form 8933, Part III, line 10.

The schedule is attached to Form 8933. It names the owners, operators and suppliers of a carbon oxide storage project, each identified by EIN.

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Questions about Form 8933 Sch. D

When is Schedule D (Form 8933) used?

When a recapture event occurs. Part II, line 5 says a recapture event has occurred if the result is greater than zero, and not to complete the schedule otherwise.

Is it filed on its own?

No. The schedule says to attach it to Form 8933.

How far back does the recapture look?

Three tax years. The line 9 table covers the first, second and third previous tax years, and line 9E shows the metric tons outside that lookback.

Who gets a copy of Parts I and II?

Line 13 says each owner of the disposal site or EOR project during the current and three previous tax years.

Where do the stored amounts on line 9 come from?

Line 10 says column (b) comes from Schedule C (Form 8933), line 20, column (m), for each of the three prior years.