Form 841me - Certified Visual Media Production Wage Reimbursement Application Page 6
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6CERTIFIED VISUAL MEDIA PRODUCTION WAGE REIMBURSEMENT
GENERAL INSTRUCTIONS
The Visual Media Production tax incentive provides for a
Certifi ed Visual Media Production Wage Reimbursement.
In order to claim the wage reimbursement, the business must
partial reimbursement of wages paid to employees working
fi le a reimbursement application, Form 841ME, Schedule 2
on a visual media production in Maine. Eligible companies
are reimbursed 12% of certifi ed production wages paid to
and Schedule 3 (if required) with MRS within six weeks of
residents of Maine and 10% of certifi ed production wages
fi ling the certifi ed visual media production report with DECD.
The application fi led with MRS must contain a list of names,
paid to nonresidents. The process required to receive the
social security numbers and certifi ed production wages or
reimbursement is outlined below.
contractual payments paid for each certifi ed production
Required Certifi cates.
The visual media production
employee, leased employee, non-employee performing artist
company must obtain certifi cation from the Department of
or other individual contracted to perform services in Maine.
Economic and Community Development (“DECD”).
The
In addition, the business must indicate which individuals
certifi cate is applied for prior to the start of the production.
are not residents of Maine. Eligible reimbursements will be
A Visual Media Production Certifi cate is issued to the
paid within 90 days. Only certifi ed production wages up to
visual media production company meeting all initial program
$50,000 for each individual may be used to calculate the
requirements.
Once the media production certifi cate is
wage reimbursement.
obtained, the business may begin the qualifi ed production.
Also, you must attach a copy of the certifi ed visual media
Within four weeks after completion of the qualifi ed production,
the business must submit a certifi ed visual media production
production report submitted to DECD.
report to DECD.
SPECIFIC INSTRUCTIONS
If the individual is a Maine resident, the media
FORM 841ME
production company must retain a copy of the
Enter Name, Address, City, State, ZIP Code, Federal Employer
individual’s Residency Affi davit on fi le for at least
Identifi cation Number
(FEIN), and Production Dates in the
three years. This form is available on the MRS web
appropriate boxes.
site at maine.gov/revenue/forms.
Line 1
Enter the amount from Schedules 2 and 3, line 3.
Column 4.
Enter the payments made to the temporary employee-
Line 2. Enter the result of line 1 multiplied by 12% (0.12).
leasing company with respect to each individual
listed in Column 1. The payments must be directly
Line 3. Enter the amount from Schedules 2 and 3, line 4.
related to the certifi ed visual media production. Do
Line 4. Enter the result of line 3 multiplied by 10% (0.10).
not enter amounts in excess of $50,000 paid for any
single individual for personal services rendered in
Line 5. Enter the sum of line 1 and line 3.
connection with a particular certifi ed visual media
Line 6. Enter the sum of line 2 and line 4.
production. See 36 MRSA § 6901.
SCHEDULE 3
Line 1.
Enter total payments for Maine resident individuals listed
All fi lers requesting reimbursement must complete Schedule 3 for
on the page.
payments made to temporary leasing companies for employees
Line 2.
Enter total payments for nonresident individuals listed on
performing personal services directly related to the certifi ed
the page.
media production. For purposes of Form 841ME and Schedule 3,
Line 3.
Enter the sum of Maine resident payments for all pages
these payments are also known as “certifi ed production wages.”
of Schedule 3 submitted.
Also, enter this amount,
Additional Forms Schedule 3 are available on the MRS web site at
combined with the amount from Schedule 2, line 3, on
maine.gov/revenue/forms.
Form 841ME, line 1.
Column 1.
Enter the last name, fi rst name and middle initial
Line 4.
Enter the sum of nonresident payments for all pages of
for each temporary employee leasing company
Schedule 3 being submitted. Also, enter this amount,
employee who earned wages during the production
combined with the amount from Schedule 2, line 4, on
period.
Form 841ME, line 3.
Column 2.
Enter the social security number for each individual
listed in Column 1.
Column 3.
Enter an “X” in the box if the individual in Column 1 is
not a resident of Maine.
Important:
If all required lines and schedules are not completed,
your reimbursement request cannot be
processed.
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