Page 92 - IRS Business Tax Credits Guide

12:51 - 5-Jan-2023
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Fileid: … ns/i8933/202212/a/xml/cycle06/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
supplied qualified captured carbon oxide to inform the (2) you elect under section 45Q(f)(3)(B) to allow the
suppliers of the amount of their qualified carbon oxide that carbon oxide sequestration credit to that person. You
was utilized. must make a separate election for each qualified facility.
Model Certificate ELECT. Use Model Certificate ELECT Model Certificate RECAPTURE. Use Model Certificate
if (1) you’re the owner of the capture facility that supplied RECAPTURE if you’re the operator or owner of the
qualified carbon oxide to another person that was properly geologic disposal site or EOR project to report a recapture
disposed of in geological storage, used in an EOR project, event.
or utilized in a manner consistent with section 45Q(f), and

Instructions for Form 8933 (Rev. 12-2022) -13-