Form Fpc - Film Production Credit - 2013

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MONTANA
Clear Form
FPC
Rev 06 13
2013 Film Production Credit
15-31-901 through 15-31-911, MCA
Name (as it appears on your Montana tax return)
Social Security
Federal Employer
-
-
-
OR
Number
Identifi cation Number
If this credit is passed through to you from a partnership or S corporation, enter the entity’s name, FEIN and the
percentage used to report the partnership or S corporation’s income or loss for Montana income tax purposes.
Name ____________________________________ FEIN
Percentage ___________ %
-
Film Certifi cation Number issued by the Montana Department of Commerce ___________________________________
Employment Production Credit
1.
Enter your 2013 employment production credit from Schedule I,
Column E, line 19 here. This is your employment production credit. .............................. 1. __________________
Employment Production Credit Election: The taxpayer can make a one-time election to claim the employment
production credit as follows:
• the credit may be refunded, or
• the credit may be applied against the 2013 tax liability with any unused credit carried forward for the four
succeeding tax years.
If the production company is a C corporation, sole proprietorship, or a limited liability company taxed as a C
corporation, the election is made by the production company. If the production company is an S corporation, a
partnership, or a limited liability company taxed as an S corporation or partnership, the election is made by each of
the shareholders, partners or members for their share of the credit, and not by the entity.
Mark the box below for your election.
Carryover Credit
Refundable Credit
Qualifi ed Expenditures Credit
2.
Enter your 2013 qualifi ed expenditures credit from Schedule II, Column D, line 23 here.
This is your qualifi ed expenditures credit. ........................................................................ 2. __________________
The qualifi ed expenditures credit portion of your fi lm production credit is required to be refunded for tax year 2013 if your
tax liability is less than the amount of the credit. If you are claiming the Qualifi ed Expenditures Credit, a corporate offi cer,
partner or member is required to certify that all Montana vendors were paid in full.
Certifi cation Statement
I, ____________________________________________ , certify under penalty of false swearing, as provided in 15-31-
908(2)(b), MCA, that each Montana vendor has been paid in full for all goods and services purchased in connection with
the state-certifi ed production.
___________________
______________________________________________________
Date
Signature of Corporate Offi cer, Partner, or Member
______________________________________________________
Printed Name and Title
Total Film Production Credit
3.
Add lines 1 and 2. This is your total fi lm production credit. ............................................. 3. __________________
►You are required to complete a separate Form FPC for each qualifying production for which you are applying for the
production credit.
Where to Report Your Credit
► Individuals: Form 2, Schedule V
► S corporations: Form CLT-4S, Schedule II
► C corporations: Form CLT-4, Schedule C
► Partnerships: Form PR-1, Schedule II
*13HU0101*
*13HU0101*

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