Join the Crew
Get the best resources for producers delivered to your mailbox
Get the best resources for producers delivered to your mailbox
Tom is a filmmaker, producer, and marketing specialist based in Los Angeles.
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this post is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.
Missouri is a uniquely versatile filming location, offering a wide range of natural landscapes and charismatic cityscapes—from the historic architecture of St. Louis and the vibrant arts scene in Kansas City to the rolling hills and quaint towns found throughout the state.
Known for its low cost of living and welcoming communities, Missouri also has experienced film crews, growing infrastructure, and production-friendly weather.
Films such as Up in the Air, Winter’s Bone, and Gone Girl, along television shows like The Last of Us and a growing list of other productions, have taken advantage of Missouri’s scenery and support. The state’s renewed commitment to bolstering its film industry with the Missouri film tax credit program only enhances its appeal as a filming destination.
Missouri was an early adopter of production incentives in the United States, first introducing a film tax credit in 1999. This original program ran until 2013 and provided incentives to a number of film and television projects.
After a 10-year hiatus, Missouri reintroduced its statewide film tax credit in 2023 with a new and revamped program aimed at attracting both local and national productions to the state.
The revived Missouri film tax credit program, administered by the Missouri Department of Economic Development (DED) and the Missouri Film Office, allocates up to $16 million annually to productions that meet the eligibility criteria.
By establishing a foundation for long-term industry growth within the state, the program aims to boost local economies, create job opportunities, and revive Missouri’s film industry.
The Missouri film tax credit program provides a transferable tax credit of 20%–42% based on qualified production expenditures incurred in the state.
The program’s upper limit—a 42% credit for productions that meet all qualifying criteria—is one of the highest in the country. As a transferable tax credit, the Missouri film tax credit is also different from refundable film tax credits offered by some other states.
With transferable tax credits, the state does not issue your production a refund check but instead offsets your in-state tax liabilities.
However, many productions receiving these tax credits don’t have businesses created in the state and thus don’t have any state tax liabilities to offset. That’s why the tax credit is transferable; you can sell the credit to another company, which in turn can use the credit to offset their in-state tax liability.
The Missouri film tax credit has a minimum spend requirement of $50,000 for projects under 30 minutes and $100,000 for projects that are 30 minutes or longer. This means that productions must spend at least $50,000 or $100,000 (depending on which category they fall into) in state to qualify for Missouri film tax credits.
The program has an annual funding allocation of $16 million. Funds are split evenly between Film Production Projects and Series Production Projects, with $8 million in film tax credits available annually to each group.
The Missouri film tax credit program applies to a variety of production types which may fall under either the banner of Film Production Projects or Series Production Projects.
Eligible Film Production Projects include:
Eligible Series Production Projects include:
News programs, talk shows, industrials, live sports, galas, award shows, infomercials, and political ads do not qualify for Missouri film tax credits.
If your production falls under one of the eligible project types and will meet Missouri’s minimum spend requirement, congrats! You’re on your way to securing a Missouri film tax credit.
The next most important question to consider is which production expenses qualify for a tax credit so you can determine how much your production might see back. Luckily, Missouri keeps their breakdown of qualified expenses fairly simple.
All wages and compensation with Missouri withholdings paid AND all payments to vendors with physical addresses in Missouri qualify for a base tax credit of 20%.
This means that both payroll to cast and crew and physical production expenses like equipment rentals, location fees, props, and wardrobe can count toward a production’s qualifying expenditures.
To better understand how these expenses factor into your overall Missouri film tax credit award, it’s helpful to think of them as falling into two groups: payroll to cast and crew and physical production expenses.
In Missouri, productions can get back a portion of both their above-the-line and below-the-line payroll through film tax credits, provided Missouri state withholding has been paid. This includes payments to actors, directors, producers, and other essential crew members. The base credit for payroll is 20%.
There is an aggregate compensation cap of 25% on Missouri spend for above-the-line residents and nonresidents. This effectively means the maximum tax credit productions can receive on payroll expenses to all above-the-line cast and crew combined is no greater than 25% of total production spend in the state of Missouri.
Payroll to below-the-line residents and nonresidents is not capped in the same way.
In addition to payroll expenses, projects can receive Missouri film tax credits for production expenses incurred within the state from vendors with a physical address in the state of Missouri.
This category of expenses covers a wide range of physical production costs, including location fees, permits, equipment rentals, lodging, and catering services.
Like below-the-line payroll expenses, physical production expenses can qualify for a base tax credit of 20%. By meeting certain criteria, the total credit for these expenses can increase to as much as 42%.
So how can productions raise their total film tax credit to the higher end of Missouri’s 20% to 42% range? Through bonuses of course!
The Missouri film tax credit program offers several additional bonuses that can be stacked on top of the base credit to increase the total Missouri film tax credit to as much as 42%.
These bonuses are what Wrapbook’s VP of Sales and Production Incentives Ryan Broussard calls blanket bonuses, meaning that they apply to all qualified spend in the state of Missouri (excluding above-the-line payroll, of course, which is capped at 25% of aggregate Missouri spend).
The bonuses offered by the Missouri film tax program include:
In order to qualify for these bonuses, productions must submit additional documentation with their Missouri film tax credit application, so be sure to carefully check all requirements before applying.
In order to qualify for the Missouri film tax credit, productions must meet several key requirements as outlined by the Missouri Film Office and DED.
First and foremost, projects must meet the minimum spend requirement: $50,000 for projects under 30 minutes and $100,000 for projects 30 minutes or longer.
Additionally, all qualifying expenses must be incurred within Missouri with payroll subject to Missouri state withholding. Physical productions expenses must be purchased from vendors with a physical address in the state.
Loan-out companies must register with the state of Missouri in order for payments made to the loan-outs to qualify for the credit.
For projects with qualifying expenses under $5 million, two Missouri apprentices or veterans are required on the crew. For projects spending between $5 million and $1 million, three apprentices or veterans are required. For projects spending between $10 million and $15 million, six apprentices or veterans are required. For projects spending $15 million or more, eight apprentices or veterans are required.
Projects must also give screen credit to the Missouri film tax credit program by featuring a statement and logo designated by DED in the credits of the completed production.
In order to secure a Missouri film tax credit, projects must undergo a third-party audit conducted by a licensed Missouri-based CPA after incurring all qualified expenses. The CPA’s report must be included with the project’s final application.
To apply for Missouri film tax credits, projects must complete a two-step application process.
First, applicants must submit a preliminary application to the Missouri Film Office prior to the date of the start of production (or first day of post-production for standalone post applicants).
This preliminary application should include:
The Missouri Film Office reviews preliminary applications for eligibility on a first-come, first-served basis. If funding is available and the project qualifies for the tax credit program, the Film Office will issue an approval letter for the project. (The Film Office has a very helpful tool which keeps track of approximate funds available on their website.)
The approval letter will specify the amount of tax credits authorized, as well as the percentage for which they have been authorized. Any money spent on the production before an approval letter is received will not count as a qualified expense.
Projects must open their local production office and commence production within 14 days of the dates reported in their preliminary application. Failure to do so could mean forfeiture of your film tax credit, so it is very important to set realistic dates and be ready to move quickly upon receiving an approval letter.
After the production wraps, applicants must submit a final application to the Missouri Film Office. Applicants have no more than 90 days from the last qualified expense incurred in the state to submit final applications to the Missouri Film Office.
The Missouri Film Office will review completed final applications. If all is in order, the Film Office will send the application to the Business Services Division in DED for a final spot audit.
Be prepared to provide any requested proof of purchases and proof of payments demonstrating that all expenditures were bought and paid to Missouri companies, organizations, or evidence of withholding Missouri taxes for individuals. The DED may request such documentation as part of their audit.
Upon successful completion of the spot audit, DED will send the production company a tax credit issuance fee invoice for 2.5% of the tax credit amount. Once the production company pays the issuance fee, the tax credit will be issued.
In addition to the Missouri film tax credit program, Kansas City offers its own incentive: the Kansas City Film Development Program. This local incentive provides a rebate of up to 10% on qualified expenditures for productions that spend at least $100,000 within city limits.
Kansas City’s rebate is designed to encourage film activity within the city and support the growth of its local film industry. Productions using the Kansas City rebate can combine it with the Missouri film tax credit, maximizing potential savings.
With the Missouri film tax credit program, productions of all sizes can benefit from meaningful savings while taking advantage of the Show-Me State’s breathtaking beauty. By offering a competitive 20% to 42% credit, Missouri is not only welcoming filmmakers, but also committing to growing production in the state for years to come.
For an easy comparison of film tax credits across the United States, visit Wrapbook’s Production Incentive Center and start planning your Missouri-based production today to unlock the financial advantages Missouri has to offer.
Missouri, the Show-Me State, has plenty to show the world. From the streets of St. Louis and Kansas City where midwestern and southern charm converge to the lake-dappled Ozarks and rolling Osage plains, the state has an abundance of picturesque landscapes waiting to be captured on camera.
With the new Missouri film tax credit program introduced in 2023, there is now even more reason to showcase the Show-Me State i your next production.
In this post, we’re breaking down the Missouri film tax credit program—what it is, who can qualify, and how to apply—so you can maximize the budget on your next production with the help of these substantial incentives.
Film production incentives are a vital financial resource enabling productions of all types and sizes. As the introduction of Missouri’s new film tax credit program in 2023 exemplifies, these important funding sources grow and evolve constantly, making it difficult to stay on top of all the latest offerings.
That’s where Wrapbook’s Production Incentive Center comes in. Wrapbook’s comprehensive guide to production incentives organizes the latest information about production incentives across the country in one place, putting the most accurate and up-to-date insights at your fingertips.
From the interactive State Incentive Map to the Incentive Comparison Tool, Wrapbook’s resource center simplifies the process of navigating production incentives nationwide, helping you compare locations so you can optimize your production budget.
