Schedule F (Form 8933), Utilization Certification, is an Internal Revenue Service (IRS) schedule that you attach to Form 8933. It identifies the owners or lessees of a carbon oxide utilization facility, shows how qualified carbon oxide is utilized there, lists each supplier and ties the reported metric tons to a Life Cycle Assessment (LCA) approved by the IRS. On this page you can fill out Schedule F (Form 8933) online on FillingPDF and download or print the completed PDF. The IRS publishes the form and its instructions at www.irs.gov/Form8933.
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What is Schedule F (Form 8933)?
Schedule F (Form 8933), Utilization Certification, is the Internal Revenue Service (IRS) schedule, attached to Form 8933, that describes a qualified carbon utilization facility, the qualified carbon oxide it receives and utilizes, and the suppliers and Life Cycle Assessment (LCA) behind those figures.
The form is issued under OMB No. 1545-0123 and the revision printed on it is Rev. December 2025. It has three parts:
- Part I covers the facility and the utilization of carbon oxide. Section 1 lists each owner or lessee, the facility name and location, the registered owner or operator, and how the carbon oxide is utilized. Section 2 lists suppliers of qualified carbon oxide, any suppliers of nonqualified carbon oxide, and metric tons delivered and utilized, which must conform to the LCA approved by the Department of Energy (DOE) and the IRS.
- Part II gives the title, submission date and IRS control number of the LCA, the date the IRS approval letter was received, and whether you apply Treasury Decision 9944 or the June 2020 Notice of Proposed Rulemaking.
- Part III identifies you as owner or lessee and gives details for each supplier of qualified carbon oxide, including the contract date and metric tons received.
It is a schedule of Form 8933 and is not filed on its own. The IRS instructions for Form 8933 are at www.irs.gov/Form8933.
Who needs to file Schedule F (Form 8933)?
The owner or lessee of a carbon oxide utilization facility who completes Form 8933 and reports qualified carbon oxide utilized at that facility attaches Schedule F (Form 8933) to that form. Part III is written from the viewpoint of "you, the owner or lessee of the utilization project."
Conditions printed on the form:
- The form says to attach a copy of the LCA approval letter from the IRS and not to file the schedule if you have not received that letter.
- If you use line 5c (any other purpose for which a commercial market exists), the form says not to complete the schedule unless you answered "Yes" to lines 5c(1) and 5c(2), which ask you to attest that a commercial market exists and to confirm you attached a statement substantiating it.
- Part III, Section 2 asks you to complete multiple schedules if you had more than one supplier of qualified carbon oxide.
The form does not describe who may sign for another person. For eligibility questions, see the IRS instructions for Form 8933.
When to file Schedule F (Form 8933)
Schedule F (Form 8933) is completed whenever you complete Form 8933 for qualified carbon oxide utilized at your facility, because the form says to attach it to Form 8933. It has no separate due date printed on it, so it travels with Form 8933 whenever that form is filed.
Before you file, you need the IRS approval letter for the LCA: the form says not to file the schedule if you have not received it. The figures cover the tax year, since line 1 asks about owners and lessees during the tax year and line 6 asks about all suppliers during the tax year. For any deadline that applies to Form 8933, check the IRS instructions at www.irs.gov/Form8933.
Documents you need
- A copy of the LCA approval letter from the IRS, attached as line 10 directs; the form says not to file the schedule if you have not received the letter.
- A copy of the IRS approval letter for the utilization facility, attached as Part II, line 5 directs.
- A statement substantiating that a commercial market exists for your product, process, or service, when you use line 5c and answer line 5c(2).
- Schedule E (Form 8933), when you check Part III, line 14 to attest that a supplier elected to let you claim some or all of the carbon oxide sequestration credit.
- One additional Schedule F (Form 8933) for each further supplier of qualified carbon oxide, since Part III, Section 2 says to complete multiple schedules for more than one supplier.
How to fill out Schedule F (Form 8933)
Enter your name and identifying number
At the top, write the name(s) shown on your return and your identifying number.
List owners and lessees on line 1
For each owner or lessee of the facility during the tax year (rows A to D), enter the name, whether owner or lessee, address, employer identification number (EIN) and operating interest (%).
Describe the facility, lines 2 to 4
Enter the name of the utilization facility on line 2, its location (street, county and state) on line 3, and the registered owner or operator on line 4.
Describe utilization on line 5
Check all that apply among 5a, 5b and 5c and describe in more detail how the qualified carbon oxide is utilized. If you use 5c, answer lines 5c(1) and 5c(2); the form says not to complete the schedule unless both answers are "Yes."
List suppliers on lines 6 and 7
On line 6, for each supplier of qualified carbon oxide during the tax year, enter the name, EIN, capture facility name, county and state, IRS-issued registration number, EPA e-GGRT ID number(s) and the box for any nonqualified carbon oxide supplied. List all suppliers of nonqualified carbon oxide on line 7.
Report metric tons on line 8
Enter the metric tons delivered and utilized for each owner or lessee and supplier, following the LCA approved by the DOE and the IRS. Complete the totals and the columns (h) to (m) that add the columns shown on the form.
Complete lines 9 to 11
Check line 9 to attest that line 8 conforms to the approved LCA, attach the IRS LCA approval letter for line 10, and answer line 11 if the column (h) total is less than 25,000 metric tons.
Complete Part II on the LCA
Enter the LCA title and the date (MM/DD/YYYY) it was submitted to the DOE, the IRS control number, and the date (MM/DD/YYYY) the approval letter was received. Attach the approval letter and state whether you apply Treasury Decision 9944 or the June 2020 NPRM.
Identify yourself in Part III, Section 1
Enter your name on line 1, address on line 2 and EIN on line 3 as owner or lessee of the utilization project.
Enter supplier details, lines 4 to 10
Enter the supplier's name and EIN, the capture facility name and location, and the type of industrial facility. Check line 8 only if the supplier's EIN is the same as yours; otherwise answer line 9 on the binding written contract and give its date (MM/DD/YYYY) on line 10.
Enter metric tons on lines 11 to 14
Report the metric tons received (line 11), utilized as qualified carbon oxide (line 12) and nonqualified carbon oxide (line 13), all consistent with Part I, line 8. Check line 14 and attach Schedule E (Form 8933) if the supplier elected to let you claim the credit.
Review and download the completed PDF
Check that every figure agrees across Part I and Part III and that the attachments are ready. Download or print the completed PDF from FillingPDF and attach it to Form 8933.
How to submit Schedule F (Form 8933)
Schedule F (Form 8933) is submitted as an attachment to Form 8933. It has no filing channel, mailing address or portal of its own printed on it.
- With Form 8933: attach the completed schedule, and one additional schedule for each extra supplier of qualified carbon oxide, to Form 8933, and submit the package the way you submit Form 8933.
- Attachments: include a copy of the LCA approval letter from the IRS (line 10 and Part II, line 5), any statement substantiating a commercial market if you answered line 5c(2), and Schedule E (Form 8933) if you check Part III, line 14.
- Instructions: the form directs you to www.irs.gov/Form8933 for instructions and the latest information.
FillingPDF lets you fill out and download the PDF; submission follows the IRS channels that apply to Form 8933.
Common mistakes to avoid
- Filing the schedule before receiving the IRS LCA approval letter; line 10 says not to file it without the letter.
- Completing the schedule after using line 5c without answering "Yes" to both lines 5c(1) and 5c(2).
- Listing several suppliers of qualified carbon oxide on one Part III instead of completing a separate schedule for each supplier.
- Checking Part III, line 8 when the supplier's EIN differs from yours; the form says to check it only if the EINs are the same.
- Leaving line 9 unanswered when line 8 is not checked; it asks you to attest to a binding written contract with the supplier.
- Reporting Part III metric tons that do not agree with Part I, line 8, which lines 11 and 12 say they should.
- Checking Part III, line 14 without attaching Schedule E (Form 8933).
- Skipping line 11 when the column (h) total is less than 25,000 metric tons, where you must say whether the supplier's facility meets the minimum capture requirements.
Frequently asked questions
What is Schedule F (Form 8933)?
Schedule F (Form 8933), Utilization Certification, is an IRS schedule you attach to Form 8933. It reports the owners or lessees of a carbon oxide utilization facility, how qualified carbon oxide is utilized, the suppliers, and the metric tons tied to an approved Life Cycle Assessment (LCA).
Is Schedule F (Form 8933) filed on its own?
No. The form says to attach it to Form 8933, so it is submitted with that form. It has no separate address, portal or due date printed on it; the instructions at www.irs.gov/Form8933 cover filing details.
Do I need the IRS approval letter before filing this schedule?
Yes. Line 10 tells you to attach a copy of the LCA approval letter from the IRS and says not to file the schedule if you have not received it. Part II, line 5 also asks you to attach the approval letter for the facility.
What if I have more than one supplier of qualified carbon oxide?
Complete multiple schedules. Part III, Section 2 says to complete one schedule for each supplier if you had more than one supplier of qualified carbon oxide. Part I, line 6 lists up to three suppliers, A to C, on the printed form.
When do I check line 8 in Part III?
Check Part III, line 8 only if you were one of the suppliers and the supplier's EIN is the same as yours. If the EINs are not the same, there must be a binding written contract between the entities, which you attest to on line 9.
Can I fill out Schedule F (Form 8933) online?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the schedule with the IRS; you submit it with Form 8933 through the IRS channels.
When do I attach Schedule E (Form 8933)?
When you check Part III, line 14, attesting that the supplier of qualified carbon oxide elected to let you claim some or all of the carbon oxide sequestration credit attributable to its qualified carbon oxide. The form tells you to attach Schedule E (Form 8933) in that case.
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