Form Fpc - Film Production Credit - 2014
Download a blank fillable Form Fpc - Film Production Credit - 2014 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Fpc - Film Production Credit - 2014 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
51
1
2
1 2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
84
85
3
3
MONTANA
4
4
Clear Form
FPC
5
5
Rev 04 14
6
6
2014 Film Production Credit
7
7
8
8
15-31-901 through 15-31-911, MCA
9
9
Name (as it appears on your Montana tax return)
10
10
100
11
11
12
12
Social Security
Federal Employer
120
110
-
-
-
13
X X X X X X X X X
X X X X X X X X X
13
OR
Number
Identification Number
14
14
If this credit is passed through to you from a partnership or S corporation, enter the entity’s name, FEIN and the
15
15
percentage used to report the partnership or S corporation’s income or loss for Montana income tax purposes.
16
16
17
17
130
150
140
-
Name ____________________________________ FEIN
Percentage ___________ %
18
18
160
19
Film Certification Number issued by the Montana Department of Commerce ___________________________________
19
20
20
Employment Production Credit
21
21
1.
Enter your 2014 employment production credit from Schedule I,
22
170
22
Column E, line 19 here. This is your employment production credit. .............................. 1. __________________
23
23
Employment Production Credit Election: The taxpayer can make a one-time election to claim the employment
24
24
production credit as follows:
25
25
26
• the credit may be refunded, or
26
27
27
• the credit may be applied against the 2014 tax liability with any unused credit carried forward for the four
28
28
succeeding tax years.
29
29
If the production company is a C corporation, sole proprietorship, or a limited liability company taxed as a C
30
30
corporation, the election is made by the production company. If the production company is an S corporation, a
31
31
partnership, or a limited liability company taxed as an S corporation or partnership, the election is made by each of
32
32
the shareholders, partners or members for their share of the credit, and not by the entity.
33
33
Mark the box below for your election.
34
34
180
190
35
35
q Carryover Credit
q Refundable Credit
36
36
Qualified Expenditures Credit
37
37
2.
Enter your 2014 qualified expenditures credit from Schedule II, Column D, line 23 here.
38
38
200
This is your qualified expenditures credit. ........................................................................ 2. __________________
39
39
40
40
The qualified expenditures credit portion of your film production credit is required to be refunded for tax year 2014 if your
41
41
tax liability is less than the amount of the credit. If you are claiming the Qualified Expenditures Credit, a corporate officer,
42
42
partner or member is required to certify that all Montana vendors were paid in full.
43
43
Certification Statement
44
44
210
I, ____________________________________________ , certify under penalty of false swearing, as provided in 15-31-
45
45
908(2)(b), MCA, that each Montana vendor has been paid in full for all goods and services purchased in connection with
46
46
the state-certified production.
47
47
220
48
48
___________________
______________________________________________________
49
49
Date
Signature of Corporate Officer, Partner, or Member
50
50
230
______________________________________________________
51
51
Printed Name and Title
52
52
53
53
Total Film Production Credit
54
54
240
3.
Add lines 1 and 2. This is your total film production credit. ............................................. 3. __________________
55
55
►You are required to complete a separate Form FPC for each qualifying production for which you are applying for the
56
56
production credit.
57
57
58
58
Where to Report Your Credit
59
59
► Individuals: Form 2, Schedule V
► S corporations: Form CLT-4S, Schedule II
60
60
► C corporations: Form CIT, Schedule C
► Partnerships: Form PR-1, Schedule II
61
61
62
62
63
63
64
64
65
1
2
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84 85
66
66
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial