Fillable Form Fp - Application For Payroll/production Credit

Line 11

A detailed list of all sources of funds used to finance the produc-

tion as well as identification of any parent or affiliated compa-

Subtract line 10 from line 9 and enter the total. The qualifying aggre-

gate payroll shall not include any payments made to an employee

nies. This should include names, addresses and contact information.

when the total payments made to, or to be made to, such employee

A list of all Massachusetts principal photography days. The list

in connection with the motion picture are equal to or greater than

should include dates and locations. Include copies of all daily call

$1,000,000 (“High Salary Employee”). Such High Salary Employee’s

sheets.

entire salary, not merely the amount of his or her salary equal to or

greater than $1,000,000, is excluded from the payroll credit. These

A list of names and address of entities included in lines 5 and 6

wages should be entered on Line 13 of the production credit below.

of the application. This list should include a detailed breakdown of

costs for each entity.

Line 12

Multiply line 11 by .25 and enter the total payroll credit.

A list of any tangible personal property for which costs were in-

cluded that was not transferred or otherwise disposed of at the

Production Credit

end of the production. The list should include the original acquisition

Line 13

cost as well as the amount claimed on the application.

Enter the wages and salaries of the “High Salary Employees”. These

All required Film Production Loan-Out Affidavits. These forms

are individuals whose total compensation is $1,000,000 or more. This

must be signed with original signatures by an authorized representa-

amount can be less than $1,000,000 if a portion of the compensation

tive of the production company, an authorized representative of the

was earned outside of Massachusetts. All amounts entered on Line

loan-out company and the artist/performer. Forms received without all

13 must have met all Performer Withholding requirements.

three original signatures will disallow all wages on the form from being

Line 14

eligible for film credit.

Enter the cost of set construction in Massachusetts.

The following requirements should be submitted in electronic

format.

Line 15

Enter Massachusetts location fees and cost rental or purchased fa-

Note: This must be in a standard database spreadsheet format.

cilities and equipment used in Massachusetts.

A detailed budget and cost report breaking down overall and

Line 16

Massachusetts expenses.

Enter other qualified Massachusetts production expenses.

A detailed list of all personnel and cast working in Massachu-

Line 17

setts. This list should include name, address, Social Security number,

Enter the total Massachusetts Production expenses by adding lines

position or title, start and end date as well as all information relating

13 through 16.

to hours worked and payroll. The list must also include the total

amount of withholding tax for each employee.

Line 18

Multiply line 17 by .25 and enter the total production credit.

A complete list of all vendors used on this production. The list

should include the names and full address of all vendors. The date

Line 19

range of all payments made to each vendor and the total qualifying

Enter the total number of principal photography days for the production.

expenditure to each vendor.

Line 20

A list of all location fees paid in connection with the production.

Enter the total number of principal photography days in Massachusetts.

This list should include all locations used and the amount paid for

each location. The list should also include all contact information for

Line 21

the location. Location fees paid to governmental agencies should also

Add lines 12 and 18 and enter the total credit for this production.

be listed and noted.

Additional Requirements

Note: If an independent auditing company produced an Audit report of

Please submit the following along with this application.

expenses included in this application, please provide a copy of the re-

port along with the name and address of the firm preparing the report.

A detailed identification of the production. This should include the

title of the production and a general description of what it is about. It

Questions or concerns relating to the Film Credit Application should

should also include where it will be shown or available for viewing. If

be directed to the Film Credit Unit at 617-887-6725.

the production company was hired by someone, please include the

Mail completed application to: Massachusetts Department of Rev-

name or names of the companies or individuals that hired the pro-

enue, Audit Division 200 Arlington Street, Room 4300, Chelsea,

duction company.

MA 02150, Attn.: Film Credit Unit.

Form Fp - Application For Payroll/production Credit - 2013 Page 4

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