2 Minute Video of the On-Line Courses
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Film Accounting & Auditing

On-Line Self-Study Course

ADVANCED LEVEL - STATE FILM TAX CREDITS

REFERENCE MATERIAL:

 

The material on this web page has been set up to facilitate locating the source reference to an internet site, or to make it easy for you to download various documents in the "Advanced" Courses.

 

To quickly go the section you're looking for click on the bookmarks here:

 

   1. SOURCE LINKS TO AUDIT INSTRUCTIONS

 

   2. SOURCE LINKS TO "SCHEDULE OF ELIGIBLE EXPENDITURE - or, if unavailable, A FAQ SHEET

 

   3. GENERAL SOURCE LINKS TO RELEVANT STATE FORMS

 

  1. SOURCE_LINKS_TO_AUDIT_INSTRUCTIONS:           

 

Connecticut - Audit Instructions:

https://portal.ct.gov/-/media/DECD/Film_TV_Media/auditinstructions.pdf?la=en

 

Connecticut - Tax Incentive Forms and Instructions:

https://portal.ct.gov/DECD/Content/Film-TV-Digital-Media/02_Learn_About_Tax_Incentives/02-Digital-Media-Motion-Picture-Tax-Credit

 

LA: Louisiana Entertainment.Gov - Click on 'Eligibility' and 'Next Steps'

https://louisianaentertainment.gov/film/motion-picture-production-program

 

Massachusetts - Summary of Procedures:

http://www.mafilm.org/wp-content/uploads/2012/06/AGREED-UPON-PROCEDURES-AUP.pdf

 

Michigan - Audit Instructions:

http://www.talkfilm.biz/FA/AuditInstructions/MI/10.Audit%20and%20Expenditure%20Certification%20Guidelines.pdf

 

New Mexico - Guidelines

http://www.tax.newmexico.gov/Tax-Professionals/film-production-tax-credit.aspx

 

New Mexico – Agreed Upon Procedures

http://www.tax.newmexico.gov/uploads/files/Audit%20Agreed%20Upon%20Procedures.pdf

 

California - Expenditure Tracking Tips

http://film.ca.gov/wp-content/uploads/Budget-Tagging-Expenditures-Tips-PY4.pdf

 

California Expenditure tracking Tips (2019) - see Section F for Agreed Upon Procedures

http://film.ca.gov/wp-content/uploads/Budget-Tagging-Expenditures-Tips-PY4.pdf

 

 

   2. SOURCE_LINKS_TO_SCHEDULE_OF_ELIGIBLE_EXPENDITURES - OR, A FAQ SHEET           

 

CT: Schedule of Eligible Expenditures

https://portal.ct.gov/-/media/DECD/Film_TV_Media/schedule_of_eligible_expenditures_10-29-09.pdf?la=en

 

LA: FAQ Louisiana Entertainment.Gov - Click on 'Eligibility' and 'Next Steps'

https://louisianaentertainment.gov/film/motion-picture-production-program

 

MA: Directive 01-7: Questions Concerning the Film Credit

https://www.mass.gov/directive/directive-07-1-questions-concerning-the-film-credit-qualifying-expenses-transferee

 

NM: (no schedule of expenditures, or FAQ sheet provided)

 

CA: Link to California Chart of Accounts

http://www.film.ca.gov/res/docs/pdf/Incentives%20Documents/Calif-Chart-of-Accts_Film_Rev%2009.2012.pdf

 

 

     3. GENERAL_SOURCE_LINKS_TO_STATE_FORMS:

 

Connecticut: http://ct.gov/ecd/cwp/view.asp?a=3880&q=454834

 

Louisiana: https://louisianaentertainment.gov/film/motion-picture-production-program

 

Massachussetts: http://www.mafilm.org/dor-forms/

 

New Mexico: http://www.tax.newmexico.gov/tax-professionals/pages/filmproductiontaxcredit.aspx

 

California: http://www.film.ca.gov/Incentives.htm

           

  
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