Film Tax Credit
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CLEAR
IT-FC 2013 (8/13)
STATE OF GEORGIA
Department of Revenue
Film Tax Credit
(This form is to be used for taxable years beginning
on or after January 1, 2013.)
Tax Year End _______________________
FEI Number ____________________________
A. Business Information
Georgia Withholding Tax Account Number
Name and address of Taxpayer (Legal Name)
______________________________________
______________________________________
Film Withholding ID
______________________________________
______________________________________
______________________________________
Georgia Sales Tax Registration Number
______________________________________
______________________________________
Contact Person, Title
Date company began doing business in
______________________________________
Georgia
______________________________________
______________________________________
Telephone Number/E-mail Address of Contact
If Corporation, please provide state of
Person
incorporation
______________________________________
______________________________________
Is this Production Company a Qualified Interactive Entertainment Production
Company*?
Yes or
No
A Qualified Interactive Entertainment Production Company must use credit code 133 when claiming the film tax credit on its income tax return.
If this production company is a Qualified Interactive Entertainment Production Company please provide information regarding your affiliates that are
Qualified Interactive Entertainment Production Companies on page 3 of this form.
Has tax been withheld on loan-out companies and paid to the Department?
Yes or
No
B. Project Information
1. Name of Project (if multiple projects, please attach a list for each individual project)
___________________________________________________________________________________
2. Attach a copy of the Certifications(s) from the Georgia Department of Economic Development.
3. Attach a spreadsheet breakdown of the base investment in Georgia (breakdown may be by expense
category).
4. Attach an employee listing for employees whose wages are included in the base investment. List must
include name, social security number and Georgia wages.
*The maximum credit for any Qualified Interactive Entertainment Production Company and its Affiliates is $5 million.
A Qualified Interactive Entertainment Production Company is a company whose gross income is less than $100 million that is primarily engaged in
qualified production activities related to interactive entertainment which has been approved by the Department of Economic Development.
“Primarily engaged” means a company whose gross income from qualified production activities related to interactive entertainment which has been
approved by the Department of Economic Development exceeds 50% of their total gross income for their taxable year or whose expenses from
qualified production activities related to interactive entertainment which has been approved by the Department of Economic Development exceeds
50% of their total expenses for their taxable year.
The aggregate amount of tax credits allowed for Qualified Interactive Entertainment Production Companies and Affiliates shall not exceed $25
million. When this $25 million cap is reached, the film tax credit for Qualified Interactive Entertainment Production Companies shall expire. The
credits are allowed on a first come first served basis based on the date the credits are claimed.
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