Secondary Incentives
Hold on set!
Incentive Type:
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Game Shows, Reality TV, Scripted TV, Interactive, Feature Film
Sunset Date
None
Wrapbook's Rule to Remember
A verification-of-work form is required for loan-outs and service corps working in the state!
Basic Incentive Information
- Spend20-30%
- Above the Line Residents20-30%
- Above the Line Non-Residents20-30%
- Below the Line Residents20-30%
- Below the Line Non-Residents20-30%
- Minimum Spend$500,000
- Funding CapNone
- Project CapNone
- Loan Out RegistrationYes
- Loan Out Withholding5.39%
- CPA Audit RequiredYes
- Screen Credit RequiredYes
In order to get the maximum return listed in ranges, check out Additional Bonuses.
Project Criteria
Contact the film office for more details.
Additional Bonuses
This is the only way to achieve the full 30% credit (20% base + 10% bonus).
Contact the film office for more details.
How to Apply
For projects with an estimated budget over $100,000,000, a completed application must be submitted electronically no earlier than 180 days prior to principal photography and no later than 7 calendar days after the principal photography start date in Georgia.
Contact the film office for more details.
Additional Information
Production companies can aggregate their expenditures across multiple commercials in one calendar year in order to to meet the base investment threshold. A separate Georgia Entertainment Promotion (GEP) application should be submitted with the Tax Credit Certification Application.
Loan-out companies must register for a payroll withholding account using the Georgia Tax Center if they are not already registered. The production company or its payroll service provider that makes payments to the loan-out company must electronically register with the Department using the Georgia Tax Center to obtain a film withholding account.
A Georgia-based post-production company that has a Georgia payroll of at least $250,000 and spends at least $500,000 during a taxable year will qualify for a 20% tax credit, capped at $10,000,000 per year. These credits have a three year carry-forward. This policy had a sunset date of December 31, 2022.
Contact the film office for more details.
Related Government Forms
Annual Tax and Wage Report For Domestic Employment - DOL 4A
Domestic employers must file this annual tax and wage report. The annual report and any payment due must be filed on or before January 31st of the following year to be considered timely.
Application - Certificate of Authority Amendment (CD 518)
Used to update an existing Certificate of Authority for a foreign (out-of-state) business operating in Georgia. A film production company may need this if it changes its business name or registered agent while shooting in Georgia.
Application - Certificate of Authority Withdrawal (CD 555)
Used to withdraw an out-of-state company's authority to do business in Georgia. A production company that completes a project in Georgia and no longer needs to maintain a presence may file this.
Application - Certificate of Authority for Benefit Corporation (CD 239)
Required for an out-of-state benefit corporation (a for-profit company with a social mission) to operate in Georgia. A film production company structured as a benefit corporation might need this if it prioritizes sustainability or social impact.
Application - Certificate of Authority for LLC (CD 241)
Enables an out-of-state LLC to legally operate in Georgia. A production company formed as an LLC outside Georgia must file this before starting local operations.
Application - Certificate of Authority for LLP (CD 2000)
Grants an out-of-state limited liability partnership (LLP) permission to operate in Georgia. Useful for legal, financial, or consulting firms supporting a film project.
Application - Certificate of Authority for Limited Partnership (LP or LLLP) (CD 251)
Allows an out-of-state limited partnership (LP) or limited liability limited partnership (LLLP) to legally conduct business in Georgia. A film production structured as an LP (common for investment pooling) must file this to shoot and operate in the state.
Application - Certificate of Authority for Professional Corporation (CD 238)
Needed for an out-of-state professional corporation (e.g., law firms, accounting firms) to do business in Georgia. A production legal team operating from another state may require this.
Application - Certificate of Authority for Profit or Nonprofit Corporation (CD 236)
Required for an out-of-state corporation (profit or nonprofit) to register in Georgia. A nonprofit documentary film company or an investor-backed film corporation must file this before operating in the state.
Application - State Franchise Amendment (GAVFL002)
Used to update a state franchise agreement. A media distribution company expanding its service area in Georgia might use this.
Application - State Franchise Certificate (GAVFL001)
Grants a business the right to operate as a state franchise in Georgia. A production studio distributing content in Georgia may need this.
Application - State Franchise Renewal (GAVFL005)
Required for renewing a previously granted state franchise certificate.
Application - State Franchise Termination (GAVFL004)
Used to terminate a state franchise certificate, possibly after ceasing operations in Georgia.
Application - State Franchise Transfer (GAVFL003)
Allows for the transfer of a state franchise to a new entity or owner.
Application - Trademark or Service Mark Registrant Name Address Change (TM04)
Used to update the registered name or address of a trademark holder. A production company protecting its brand may use this.
Application - Trademark or Service Mark Registration (TMAPPL)
Used to register a trademark or service mark in Georgia. A production company may file this to protect its film title, logo, or slogan.
Application - Trademark or Service Mark Renewal (TM02)
Renews an existing Georgia trademark or service mark registration.
Cherokee County Film Project Application
To film in unincorporated portions of Cherokee County, productions must complete and submit this Cherokee County Film Project Application.
City of Atlanta Film Permit Application
Use this online application form to apply for a film permit in Atlanta, Georgia.
City of Douglas Special Events Permit
Productions seeking a permit to film in the city of Douglas, Georgia can complete and submit this special events permit application.
City of Savannah Film Permit Application
Use this online application form to apply for a film permit in the city of Savannah, Georgia.
City of Senoia Film Permit
Productions seeking a permit to film in the city of Senoia, Georgia must complete and submit this film permit application.
City of Senoia Filming Affidavit
The city of Senoia requires any commercial, TV, film and video production wishing to film in the city to complete, sign and notarize this affidavit.
DeKalb County Film Permit Application
Use this onlilne application form to apply for a film permit in DeKalb County, Georgia.
Filing Procedure - Corporation
This helpful guide provides step-by-step instructions for forming and maintaining a corporation in Georgia. A production company incorporating in Georgia should follow this procedure.
Filing Procedure - Limited Liability Company
This helpful guide provides step-by-step instructions for forming an LLC in Georgia.
Filing Procedure - Limited Partnership
This helpful guide provides step-by-step instructions for forming an LLP in Georgia.
Filing Procedure - State Franchise
This helpful guide details the process for applying for and managing a state franchise agreement.
Filing Template - Amended Annual Registration for Corporation (CD 900)
This template can be used to update annual corporate filings, such as changes in officers or registered agent.
Filing Template - Amended Annual Registration for Foreign LLP (CD 930)
This template can be used to update information for a foreign LLP registered in Georgia.
Filing Template - Amended Annual Registration for LLC (CD 920)
This template can be used to modify details in an LLC’s annual filing.
Filing Template - Amended Annual Registration for LP & LLLP (CD 910)
This template can be used to update information for an LP or LLLP’s annual registration.
Filing Template - Annual Registration (CD 940)
This document explains how to access and file Georgia’s Annual Registration form, which must be filed yearly for all registered business entities in Georgia.
Filing Template - Articles of Dissolution, Non-Commenced Nonprofit Corporation (CD 520)
This template can be used to dissolve a nonprofit corporation before it begins operations.
Filing Template - Articles of Dissolution, Non-Commenced Profit Corporation (CD 400)
This template can be used to dissolve a for-profit corporation before operations begin.
Filing Template - Articles of Dissolution, Nonprofit Corporation (CD 530)
This template can be used to officially dissolve a nonprofit corporation.
Filing Template - Articles of Dissolution, Profit Corporation (CD 412)
This template can be used to dissolve an active for-profit corporation.
Filing Template - Articles of Organization for LLC (CD 030)
Use this template as a guide for preparing the Articles of Organization to form your Georgia LLC.
Filing Template - Certificate of Cancellation (CD 600)
Use this template to cancel the registration of a business entity.
Filing Template - Certificate of Termination (CD 415)
Use this template to formally end a business entity’s existence in Georgia.
Filing Template - Name Change Amendment for LLC (CD 115)
This form is used to legally change the name of a Georgia-based LLC.
Filing Template - Name Change Amendment for LP or LLLP (CD 120)
This form is used to legally change the name of a Georgia-based LP or LLLP.
Filing Template - Name Change, Nonprofit Corporation (CD 110)
This form is used to legally change the name of a Georgia-based nonprofit corporation.
Filing Template - Name Change, Profit Corporation (CD 100)
This form is used to legally change the name of a Georgia-based for-profit corporation.
Filing Template - Notice of Intent to Dissolve, Nonprofit Corporation (CD 525)
This form notifies the state that a nonprofit corporation intends to dissolve and cease operations. If a nonprofit film organization, such as a documentary-focused nonprofit or a film education group, decides to shut down, it must submit this form before finalizing the dissolution.
Filing Template - Notice of Intent to Dissolve, Profit Corporation (CD 410)
This form serves as an official preliminary notice that a for-profit corporation is planning to dissolve. A film production company incorporated in Georgia that is closing down after completing its projects will need to file this before officially dissolving.
Filing Template - Statement of Commencement of Winding Up (CD 414)
After filing a Notice of Intent to Dissolve, this form formally states that the company is in the process of closing out its affairs. This could include finalizing outstanding contracts, distributing remaining assets, and settling debts.
Film Savannah Project Registration Form
Productions intending to shoot in the city of Savannah, Georgia must first register with the Film Savannah office by completing this online form.
Film Savannah Sample Community Notification Letter
In order to obtain a Savannah film permit, productions must submit a Community Notification Letter and then distribute the letter to the community surrounding their filming location at least 48hrs in advance of filming. This sample can be used to draft a Community Notification Letter.
Form - Business Entity & Registration Records Order Form (CD 700)
This form allows businesses to request official copies of their entity records, such as Certificates of Incorporation, Articles of Organization, or annual filings.
Form - NAICS Code Update (CD 710)
The North American Industry Classification System (NAICS) code categorizes businesses based on their industry. Use this form to update and/or change your company’s NAICS code should your business operations change.
Form - Name Reservation
This form allows a business to reserve a company name for up to 30 days before filing its official registration documents.
Form - Primary Email Address Change (CD 705)
Businesses registered in Georgia must keep an up-to-date email address on file with the Secretary of State. A production company may need to file this form if it changes management, merges with another entity, or simply updates to a new studio or corporate email.
Form - Refund Request
Used to request a refund of filing fees paid to the Georgia Secretary of State if a business submits a duplicate payment or files an incorrect form.
Form - Service of Process (SOP-1)
This form appoints or updates an agent to receive legal documents on behalf of a business. A film production company must have a registered agent in Georgia to receive lawsuits, subpoenas, or official notices—especially important if the company is operating as an out-of-state entity.
Form - Statement of Change of Address of Registered Office (RA-2)
A business must update its official registered office address if it relocates. A production company may need this if it moves from a temporary production office to a permanent facility or switches to a new registered agent with a different address.
Form - Statement of Resignation of Registered Agent (RA-1)
If a company’s registered agent (the designated person or service that receives legal notices) resigns, this form must be filed. A film company using a third-party registered agent service or an attorney as its agent would need to appoint a replacement if the existing agent resigns.
Form - Trademark Registration Data Request (TM06)
This form allows businesses to request information about registered trademarks in Georgia. A production company might use this before trademarking a film title or company logo to ensure the name isn't already in use.
Form - Trademark or Service Mark Assignment (TM03)
This form is used when a trademark or service mark is sold or transferred to another entity. A film production company might use this if it sells the rights to a film title, studio brand, or logo to another company or distributor.
Form G-4 Employee Withholding
This Form G-4 Employee Withholding must be completed and submitted to employers to have tax withheld from employee wages.
Form G2-A
This form is used by business entities to report and remit withholding taxes on distributions made to nonresident members or shareholders.
Form G2-FL
Loan-out companies must complete this form and provide it to employees to report tax withholdings. The loan-out company must attach a completed copy of this form to their annual Form G-1003 and file both electronically. Employees of the loan-out must attach a copy of this form to their income tax return.
Form G2-FP
Loan-out companies providing services to film productions in Georgia must be subject to withholding in order to qualify for the Georgia film tax credit. This form is to be filled out by a production company and submitted to a loan-out company to report the amount of payments withheld.
G-1003 Withholding Income Statement Return
This tax withholding form can be used to report the total income taxes withheld from employees/contractors and taxes remitted to the state. It's also used to claim an overpayment refund or pay if the taxes are underpaid.
G-7NRW Nonresident Withholding Return
This form can be used by Partnerships, Subchapter S Corporations and LLC's to the pay the nonresident withholding on their nonresident members' share of taxable income sourced to Georgia.
Georgia Entertainment Promotion (GEP) Distribution Form for Distributed Projects
In order to receive the Georgia film tax credit 10% uplift for including , production companies must electronically submit this form when the project is distributed.
Georgia Expenditures Report (GER)
Production’s seeking to qualify for film tax credits in Georgia must complete and submit this report, detailing all in-state expenditures. The report must be filed within 90 days of the last qualifying Georgia expense to ensure compliance with the tax credit program's requirements.
Georgia Film Tax Credit Application
Use this online application form to apply for Georgia film tax credits through the Georgia Entertainment Industry Investment Act.
Georgia Film Tax Credit Form (IT-FC)
This form is used by production companies to claim the state's film tax credit on their Georgia income tax return. This form must be attached to the tax return, along with the certification letter from the Georgia Department of Economic Development, to substantiate the credit.
Georgia Film Tax Credit Reporting Instructions
This document provides instructions for reporting film tax credits and applying for a film tax credit audit via the Georgia Tax Center.
Georgia Interactive Tax Credit Application
Use this online application form to apply for the Georgia Interactive Tax Credit program, which provides tax credits for qualifying interactive games and digital media projects.
Georgia New Hire Reporting Form
Use this form to report new hires in Georgia. Federal and state legislation requires all Georgia employers, both public and private, to report to the New Hire Reporting Program all newly hired, rehired, or returning to work employees.
Georgia State Parks Media Production Permit
Use this film request application to apply for a permit to film in a Georgia State Park.
Kennesaw Film Permit Application
Productions seeking a permit to film in the city of Kennesaw, Georgia must complete and submit this film permit application.
Mandatory Film Tax Credit Audit Application
Projects applying for Georgia film tax credits are required to undergo a mandatory audit. Use this online application form to apply for a mandatory audit.
Marietta Application For Film Permit
Productions seeking a permit to film in the city of Marietta, Georgia must complete and submit this film permit application.
Savannah Film Permit Application
Productions seeking permits to film in the city of Savannah, Georgia can apply online via Savannah’s official online permitting portal.
Tax Credit Certification Application for Live Action, Animated or Esports Projects
Use this online application to apply for Georgia’s live action, animated, or esports project film tax credit.
Withholding G-1003 Excel Template
This excel template can be used for reporting G-1003 with W-2's, G2-A, G2-FL and 1099 forms.
Withholding G-7 Return for Quarterly Payers
This excel template can be used for reporting withholding taxes on a quarterly basis.
Talk to an Incentives Expert
Give us some details about your project and a specialist will be in touch to answer your questions.
Explore Other Incentives
Click on a state to explore its primary and secondary incentives, or type in the name of the city or state you're looking for.
.svg)
Disclaimer
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this page 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.