8933 Sch. F

Utilization Certification

Agency
IRS
Revision
Rev. December 2025
Fillable fields
147
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 8933 Sch. F online
Page 1 of form 8933 Sch. F

Schedule F (Form 8933): Utilization Certification

Schedule F (Form 8933) is the Utilization Certification that goes with Form 8933, the form used to claim the section 45Q carbon oxide sequestration credit. The IRS About Form 8933 page says it is used by the owner of the utilization facility who utilized qualified carbon oxide during the year. The schedule says "Attach to Form 8933."

The schedule records the facility's owners or lessees, how the carbon oxide was utilized, each supplier of qualified carbon oxide, metric tons delivered and utilized under a Life Cycle Assessment (LCA) approved by the IRS after a Department of Energy (DOE) technical review, and the binding written contract with each supplier. The instructions say to give a copy to each supplier that supplied qualified captured carbon oxide.

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

What's on Schedule F (Form 8933)

Part I, Section 1: facility and use

Lines 1 to 5 cover each owner or lessee with EIN and operating interest, the facility name, location and registered owner or operator, and how the carbon oxide is utilized.

Line 5: type of utilization

Check boxes for fixation through photosynthesis or chemosynthesis, chemical conversion, or another purpose with a commercial market, plus two Yes or No attestation questions on that market.

Part I, Section 2: suppliers and tons

Line 6 lists suppliers with EIN, capture facility, IRS-issued registration number and EPA e-GGRT ID. Line 8 reports metric tons delivered and utilized, conforming to the approved LCA.

Lines 9 to 11: attestations

An attestation that line 8 conforms to the approved LCA, the IRS LCA approval letter attached, and a question about minimum capture requirements when column (h) is under 25,000 metric tons.

Part II: the LCA and this claim

The LCA title, the date it was submitted to the DOE, the LCA control number from the IRS, the date of the approval letter, and whether TD 9944 or the June 2020 NPRM is applied.

Part III: you and each supplier

Your name, address and EIN, then each supplier's name, EIN, capture facility, the contract attestation and date, metric tons on lines 11 to 13, and a box for a supplier's credit election.

How to fill out Schedule F (Form 8933)

  1. 1

    Owners and the facility

    On line 1, list each owner or lessee of the facility during the tax year. For more owners or suppliers than the rows allow, the instructions say to attach a separate schedule with all of their information.

  2. 2

    Line 5c attestations

    For use with a commercial market, answer lines 5c(1) and 5c(2). The schedule says not to complete it unless both answers are Yes, with a statement attached that substantiates the market.

  3. 3

    Line 8 metric tons

    Enter tons of qualified carbon oxide delivered and utilized for each supplier, then the nonqualified totals and the totals for all suppliers, using the column additions printed on the schedule.

  4. 4

    Approval letter

    Check line 9 and attach the IRS LCA approval letter. The schedule says not to file it without the approval letter. The instructions say an approved LCA covers the year submitted and the following 2 tax years.

  5. 5

    Part II LCA details

    Enter the LCA title, the submission date to the DOE, the IRS control number and approval date, and state whether you apply TD 9944 or the June 2020 NPRM.

  6. 6

    Part III per supplier

    Complete multiple schedules for more than one supplier. Check line 8 only if your EIN matches the supplier's. Otherwise, line 9 asks about a binding written contract and line 10 for its date.

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Where it goes and timing

Attach to Form 8933

The schedule 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 an amended return or AAR as applicable.

Copy to suppliers

The instructions say to provide a copy of Schedule F to each supplier that supplied qualified captured carbon oxide.

Timely certifications

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

LCA submission

The instructions say to fax the LCA report and the independent third-party statement to the IRS at 844-255-4817 and email the DOE at [email protected] for its submission instructions.

Supplier credit election

If a supplier elected to let you claim some or all of the credit for its carbon oxide, line 14 of Part III says to attach Schedule E (Form 8933).

Related forms

Who completes Schedule F (Form 8933)?

  • Utilization facility owners

    The About page and the instructions say to use Schedule F if you are the owner of the utilization facility who utilized qualified carbon oxide during the year.

  • One facility per schedule

    The instructions say not to combine information from separate utilization facilities on the same schedule.

  • Suppliers receive a copy

    The instructions say to provide a copy to each supplier that supplied qualified captured carbon oxide, to inform it of the amount of its carbon oxide that was utilized.

  • Partnership and S corporation owners

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

  • Not for disposal or EOR sites

    Geological disposal sites and enhanced oil recovery projects use Schedules A, B and C (Form 8933) instead, the About page says.

The schedule is completed by a business that owns a carbon oxide utilization facility and is attached to its Form 8933. It is not an individual form.

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Questions about Form 8933 Sch. F

Who uses Schedule F (Form 8933)?

The About page says the owner of the utilization facility who utilized qualified carbon oxide during the year.

What counts as utilization?

The instructions list fixation through photosynthesis or chemosynthesis, chemical conversion to a material in which the carbon oxide is securely stored, or another use with a commercial market other than as a tertiary injectant.

Can the schedule be filed before the LCA is approved?

No. Line 10 says not to file the schedule without the IRS approval letter, and the instructions say approval is received before claiming the utilization credit.

Who is the supplier?

The instructions say the supplier is the person who captured the qualified carbon oxide, which may differ from the company that sold or delivered it.

What if I have several utilization facilities?

The instructions say not to combine information from separate utilization facilities on the same schedule.

Does the supplier see this schedule?

Yes. The instructions say a copy is provided to each supplier to inform it of the amount of its qualified carbon oxide that was utilized.