UNITED STATES OF AMERICA FILMING INCENTIVES

Illinois Film Services Tax Credit

Overview

Type of incentiveTax Credit
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
Qualifying productions
  • - National productions
  • - Foreign productions

Specifics

Benefit as a % of spend30.00
Financial cap per production-
Do I have to register/set up a company?
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum spend 100000 (in local currency)
  • - Use Local cast & Crew
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - Rece tour assistance, location finding service
  • - 30% credit on Illinois salaries up to $100,000 per worker. Applicants will receive an additional 15% tax credit on salaries of individuals (making at least $1,000 in total wages) that live in an economically disadvantaged area (at least 10.5% unemployment). Must spend at least $50,000 in Illinois Production Spending for a project less than 30 minutes. Must spend at least $100,000 in Illinois Production Spending for a project 30 minutes or over.

[s]