Film & TV Tax Credit Program 2.0
Tax Credit Program 2.0
Forms and Templates
Documentation will be reviewed by the California Film Commission and the CPA performing the Agreed Upon Procedures. For a listing of all required final documentation, please visit the Checklists page.
Local Community Expenditure Report
Applicants shall report an estimate of local expenditures and wages for each county (excluding L.A. county) where filming occurs. Applicants are requested to fill out one form for each county where production filmed and where local expenditures exceed $100,000.
Vendor Verification Reports
Each production must obtain documentation from its post-production facility to verify the date when final element was created. The process of post-production is considered complete when a final composite answer print, air master or digital cinema files is/are produced. For a TV series, the verification form should refer to the final episode of the season.
Each production must obtain documentation from visual effects, digital effects, post sound and/or title design companies or contractors to verify all work was performed in California. If a portion of the work was performed out of state by the company or its subcontractors, the form must only indicate the dollar amount for work incurred and materials utilized in the state.
Expenditure Summary Reports 2.0
Program Year 1 – The form below is required as part of Phase IV – Request for Tax Credit Certificate – for approved applicants with Credit Allocation Letters issued prior to July 1, 2016.
Program Years 2 to 5 – The form below is required as part of Phase IV – Request for Tax Credit Certificate – for approved applicants with Credit Allocation Letters issued after July 1, 2016.