Hold on set!
Incentive Type:
Qualifying Production Types
Scripted TV, Feature Film, Miniseries, Web Series
Sunset Date
June 30, 2025
None
Wrapbook's Rule to Remember
A project's “Jobs Ratio” is a big factor in getting accepted into this program. Try to be accurate with it—if you aim it too high, you can get penalized!
Basic Incentive Information
- Spend20-25%
- Above the Line ResidentsN/A
- Above the Line Non-ResidentsN/A
- Below the Line Residents20-30%
- Below the Line Non-Residents20-30%
- Minimum Spend$1,000,000
- Funding Cap$222,500,000
- Project Cap$25,000,000*
- Loan Out RegistrationNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
In order to get the maximum return listed in ranges, check out Additional Bonuses.
Project Criteria
New television series for any distribution outlet must have a $1,000,000 budget per episode and a minimum runtime of 40 minutes per episode (scripted only).
TV pilots must have a $1,000,000 budget along with a runtime of at least 40 minutes.
Miniseries must have a $1,000,000 minimum budget per episode along with a runtime of at least 40 minutes per episode and at least two episodes produced.
Projects must film at least 75% of principal photography days wholly in California OR 75% of the production budget must be incurred and used for goods, services and/or wages within California.
Diversity tracking and an unlawful harassment policy are required.
Applicants receiving a credit allocation letter (CAL) are required to make a financial contribution to a Pilot Career Pathways Training Program. This contribution must be 0.50% of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date.
Contact the film office for more details.
Additional Bonuses
The Local Hire Labor Bonus: a 10% bump on individuals who reside in California outside the Los Angeles zone, and who perform services outside the Los Angeles zone. Two forms of proof of residency will be needed, including ID and a utility bill from at least three months before starting work on the project.
Bonuses cannot be combined.
Contact the film office for more details.
How to Apply
Phase I: Eligible productions apply for tax credits.
Phase II: Applications with the highest-ranked Jobs Ratios submit required documentation.
Phase III: Credit Allocation Letters (CALs) are issued for approved projects.
Phase IV: Projects with CALs enter Phase IV upon the start of principal photography, wrap, post-production, and the audit process.
Phase V: Once the audit process is completed, a Tax Credit Certificate is issued. Projects that rank in the top 200% will be notified to submit Phase II documents. A project’s Jobs Ratio is determined based on a mathematical equation using qualifying wages, qualified non-wage expenditures, the expected credit amount and "bonus points."
Applications must be submitted online during specific allocation periods depending on project type:
For television series new, relocating, pilot, limited, and recurring:
Application: September 9-11, 2024
Phase II: September 12-16, 2024
Approval Date: October 14, 2024
AND
Application: October 21-23, 2024
Phase II: October 24-28, 2024
Approval Date: November 25, 2024
For non-independent feature films:
Application: November 4-6, 2024
Phase II: November 7-11, 2024
Approval Date: December 9, 2024
For independent & non-independent feature films:
Application: January 27-29, 2025
Phase II: January 30 – February 3, 2025
Approval Date: March 3, 2025
Contact the film office for more details.
Additional Information
*The Project Cap is a base of $20,000,000 with the possibility of $25,000,000 if uplifts are taken into account.
The allocation of funding is as follows:
- Feature films: $115,500,000.
- New TV series, recurring series, pilots, and mini-series: $207,000,000.
Background performers (extras), stand-ins and off-camera stunt personnel do qualify for credits.
The Qualified Expenditure Charts and Expenditure Tracking Tips are available at https://www.film.ca.gov
Productions must begin principal photography within 180 days of receipt of the CAL. Approved projects with a qualified expenditure budget of $100M or more have 240 days to begin filming.
Contact the film office for more details.
Related Government Forms
Appendix B - Budget Template (Film Space Grant 2023-2027)
In order to apply for a SF Film Space Grant for nonprofit organizations, download and complete this budget template. Uploaded the completed budget template with your online applicaiton. Link opens in Microsoft Excel.
Application For Film Permit To The Department Of Animal Services
In order to use live animals in a production in California, productions must fill out and submit this form.
Application For Permission To Employ Minors In The Entertainment Industry
In order to employ minors in the entertainment industry in the state of California, productions must fill out and submit this form.
Berkeley Film Permit Application
An application for a permit to film in the city of Berkeley.
Business Entity Records Order Form
To obtain information related to a business entity record from the California Secretary of State, complete this form.
California Civil Rights Department’s Sexual Harassment Fact Sheet
A pamphlet prepared by the California Civil Rights Department containing all the information on sexual harassment that employers must distribute to all employees.
California Employment Development Department’s Paid Family Leave Insurance pamphlet DE 2511
Paid Family Leave law requires employers to provide the Paid Family Leave brochure to new employees, employees who request leave to care for a seriously ill family member or bond with a new child, or employees who participate in a qualifying event due to an eligible family member’s military deployment.
California Film & Television Tax Credit Program 3.0 Fringe Benefits Chart
The Fringe Benefits Matrix is for the application and approval process to prevent projects from overstatement. If a project is admitted into the program, actual fringe amounts will qualify for tax credits.
California Film Tax Credit Application Checklist — Non-Independent Productions
An application checklist for non-independent productions applying for a California film tax credit.
California Film Tax Credit Application Checklist —Independent Productions
An application checklist for independent productions applying for a California film tax credit.
California Film Tax Credit Final Documentation Checklist
A checklist of final documentation that must be submitted when applying for a California film tax credit. After completing Phase IV on the application portal, prodcutions must submit ALL documents listed on the checklist.
California Film Tax Credit Interim Documentation Checklist
A checklist of documentation that must be submitted during the course of applying for a California film tax credit.
California Labor Commissioner’s notice on the Rights of Victims of Crime and Abuse
Brochure on the rights of victims of crime and abuse that employers must provide to new workers when hired and to other workers who ask for it.
Certificate of Amendment - Corporate Name Change Only – Nonprofit
If you wish to change the name of your nonprofit corporation, you must fill out and file this form with the California Secretary of State.
Certificate of Amendment - Corporate Name Change Only – Stock
If you wish to change the name of your corporation, you must fill out and file this form with the California Secretary of State.
Certificate of Amendment of California Nonprofit Corporations
To amend (change, add or delete) provisions contained in the Articles of Incorporation, it is necessary to prepare and file with the California Secretary of State a Certificate of Amendment of Articles of Incorporation.
Certificate of Amendment of California Stock Corporations
To amend (change, add or delete) provisions contained in the Articles of Incorporation, it is necessary to prepare and file with the California Secretary of State a Certificate of Amendment of Articles of Incorporation.
City of Alameda Film/Photography Permit Application
An application for a permit to shoot in the city of Alameda.
Corporate Mergers
Use these sample forms to file for a corporate merger in California.
DLSE-NTE Notice To Employee Template
A sample notice provided by the Division of Labor Standards Enforcement containing all the information employers are required to provide to employees at the time of hire.
EDD Disability Insurance Provisions pamphlet DE 2515
A brochure employers must provide new hires and employee who need to take time off work due to a non-work-related illness, injury, pregnancy, or childbirth.
Employee's Withholding Allowance Certificate (DE 4)
Complete this form so that your employer can withhold the correct California state income tax from your paycheck.
Entertainment Permit to Employ Minors
In order to be employed in the entertainment industry in California, minors must have their schools fill out and submit this form.
Film LA Authorization To Verify Business Credit History
This form gives FilmLA permission to check the business credit history of companies applying for a business credit account with FilmLA.
Film SF Filming Survey Template
A template productions can use to survey nearby residents when filming in San Francisco. In order to film between the hours of 10PM and 7AM, you are required by Film SF to survey nearby residents who may be affected by the filming activities.
Film SF Sample Parking Diagram
If you’ll need parking spaces when filming in SF, you must indicate proposed parking locations on your permit application. Use this sample parking diagram to indicate your proposed locations.
FilmLA Business Credit Application
Established production companies may apply for a business credit account with FilmLA. Use this application to apply for a business credit account.
FilmLA Student Film Notification Form
A sample notice to post when filming in a student film in Los Angeles neighborhoods.
Final Element Verification
A letter that must be filled out by a post-production facility certifying that the facility has completed a production which is eligible for a California film tax credit.
Form 1505 Registered Corporate Agent for Service of Process Certificate
Any active corporation that is registered with the California Secretary of State can file this Form 1505 to become authorized to be a corporate agent for service of process for other business entities that are registered with the Secretary of State.
Form A - SF Film Rebate
To apply for a San Francisco film rebate, download and complete this initial application form.
Form ASDA - Amended Statement and Designation By Foreign Association
To change any of the information contained within the Statement and Designation by Foreign Association form, the qualified foreign (out-of-state or out-of-country) association must file this Amended Statement and Designation by Foreign Association form with the California Secretary of State.
Form ASDC - Amended Statement by Foreign Corporation
If the legal name of the foreign corporation has changed in the state, foreign country or place of formation, this form must be submitted with a current certificate issued by the government agency where the foreign corporation was formed that certifies the change.
Form B - SF Film Rebate
After receiving a Film SF letter of conditional eligibility for an SF film rebate, download and complete this preliminary calculation form. Link downloads in Microsoft Excel.
Form C - SF Film Rebate
After receiving a Film SF letter of conditional eligibility for an SF film rebate and completing your shoot, download and complete Form C to receive your rebate. Link opens in Microsoft Word.
Form CONV LLC-PC - Conversion
This form can be used for a California limited liability company converting to a California professional corporation by a majority vote of the members.
Form CORR-CORP - Certificate of Correction
Form CORR-CORP can be used to correct an agreement, certificate or other instrument filed by a domestic stock or nonprofit corporation, foreign stock or non-profit corporation, social purpose corporation, or benefit corporation.
Form D - SF Film Rebate
After receiving a Film SF letter of conditional eligibility for an SF film rebate and completing your shoot, download and complete Form D to receive your rebate. Link opens in Microsoft Excel.
Form DISS NP - Nonprofit Certificate of Dissolution
To terminate (dissolve) a California nonprofit corporation, complete the Nonprofit Certificate of Dissolution (Form DISS NP).
Form DISS STK - Certificate of Dissolution - Stock
To terminate (dissolve) a California stock corporation, complete and file this Certificate of Dissolution - Stock (Form DISS STK).
Form DSF NP - Nonprofit Short Form Dissolution Certificate
The Nonprofit Short Form Dissolution Certificate (Form DSF NP) may be used to dissolve a California nonprofit corporation if it is filed within 24 months from the date the Articles of Incorporation were filed with the California Secretary of State, and if the corporation can say ALL the required statements set forth in Item 3 are true.
Form DSF STK - Short Form Dissolution Certificate - Stock
The Short Form Dissolution Certificate (Form DSF STK) may be used to dissolve a California stock corporation if it is filed within twelve (12) months from the date the Articles of Incorporation were filed with the California Secretary of State, and if the corporation can say ALL the required statements set forth in Item 3 are true.
Form E - SF Film Rebate
After receiving a Film SF letter of conditional eligibility for an SF film rebate and completing your shoot, download and complete Form E to receive your rebate. Link opens in Microsoft Excel.
Form ELEC NP - Nonprofit Certificate of Election
To put all on notice that the corporation has elected to wind up and dissolve, a California nonprofit corporation must complete the Certificate of Election to Wind Up and Dissolve (Form ELEC NP).
Form ELEC STK - Certificate of Election - Stock
To put all on notice that the corporation has elected to wind up and dissolve, a California stock corporation must complete the Certificate of Election to Wind Up and Dissolve (Form ELEC STK).
Form GP-1 - Statement of Partnership Authority
This form is used to form a business partnership in the state of California.
Form GP-2 - Statement of Denial
File this form to deny one or more partnership statements. This may include denial of a person’s authority or status as a partner. A Statement of Partnership Authority (Form GP-1) must be filed with the Secretary of State of California prior to filing a Statement of Denial (Form GP-2).
Form GP-3 - Statement of Dissociation
File this form to dissociate a partner from a general partnership in California. A Statement of Partnership Authority (Form GP-1) must be filed with the Secretary of State of California prior to filing a Statement of Dissociation (Form GP-3).
Form GP-4 - Statement of Dissolution
File this form to dissolve a general partnership in California. A Statement of Partnership Authority (Form GP-1) must be filed with the Secretary of State of California prior to filing a Statement of Dissolution (Form GP-4).
Form GP-6 - Statement of Merger
Use this form for mergers involving a domestic partnership, in which another partnership or a foreign other business entity is a party, but in which no other domestic “other business entity” is a party.
Form GP-7 - Statement of Amendment/Cancellation
This filing amends or cancels one or more partnership statements. A Statement of Partnership Authority (Form GP-1) must be filed with the Secretary of State of California prior to filing a Statement of Amendment/Cancellation (Form GP-7).
Form LL-27 - Statement by Foreign Partnership
A foreign partnership that is domiciled without California and has no regular place of business in California, must file this Statement by Foreign Partnership with the Secretary of State within 40 days from the time it commences to do business in California and whenever the name and/or address of the designated agent for service of process changes.
Form LLC-10 - Restated Articles of Organization
To restate the articles of organization of your California LLC, you can fill out this form, and submit for filing.
Form LLC-2 - Certificate of Amendment
A Certificate of Amendment (LLC-2) shall be filed within thirty (30) days after any information set forth in the Articles of Organization (LLC-1) or a previously filed Certificate of Amendment (LLC-2) or Restated Articles of Organization (LLC-10), becomes inaccurate, or in order to add information to the Articles of Organization (LLC-1), a previously filed Certificate of Amendment (LLC-2) or a Restated Certificate of Articles of Organization (LLC-10).
Form LLC-2-NA - Certificate of Amendment - Name Change Only
File this form to change the name of an LLC registered in California. You must file a Statement of Information (Form LLC-12), tochange the business address(es) of the LLC or to change the name oraddress of the LLC's manager(s) and/or agent for service of process.
Form LLC-3 - LLC Certificate of Dissolution
The Certificate of Dissolution puts all on notice that the LLC has elected to wind up the business of the LLC and is in the process of paying liabilities and distributing assets. In order to terminate the LLC, the LLC also must file a Certificate of Cancellation (Form LLC-4/7).
Form LLC-4 - Certificate of Cancellation
This form terminates the LLC.
Form LLC-6 - Name Change Amendment
To change the name of record for your registered foreign LLC, fill out this form, and submit for filing.
Form LLC-8 - Certificate of Continuation
To revoke the filing of a Certificate of Dissolution (Form LLC-3) and continue the LLC, you can fill out this form, and submit for filing.
Form LLC-LP-11 - Certificate of Correction
This form can be used to correct an LLC document or a limited partnership record if, at the time of filing, the record contained false or erroneous information or was defectively signed.
Form LLP-1 - Application to Register a Limited Liability Partnership
To register an LLP in California, fill out this form, and submit for filing.
Form LLP-2 - Amendment to Registration
To change information of record for your LLP, fill out this form, and submit for filing.
Form LLP-3 - Alternative Security Provision
To confirm compliance with the alternative security provisions of California Corporations Code section 16956, fill out this form, and submit for filing.
Form LLP-4 - Notice of Change of Status
To cancel the registration of your LLP in California, fill out this form and submit for filing.
Form LP-10 - Restated Certificate of Limited Partnership
To restate the provisions of the Certificated of Limited Partnership for your California LP, you can fill out this form, and submit for filing.
Form LP-101 - Certificate of Dissociation
Form LP-101 can be filed by a general partner who has dissociated from a California limited partnership.
Form LP-102 - Certificate of Withdrawal
Form LP-102 can be filed by a person who has made an investment in a California limited partnership (LP) and erroneously believes, in good faith, that they have become a limited partner of that LP. Upon filing Form LP-102, the person withdraws from future participation as an owner of the LP to the extent permitted by California Corporations Code.
Form LP-2 - Amendment to Certificate of Limited Partnership
To change information of record for your LP, fill out this form, and submit for filing.
Form LP-6 - Amendment to Application for Registration
Fill out and submit form LP-6 to change your LP’s address of record, the name and/or address of the agent for service of process, officers, directors, managers, members and/or partners.
Form LP-7 - Certificate of Revival
Form LP-7 may be used to revive a domestic (California) limited partnership if the California limited partnership was cancelled on or after January 1, 2008 and at least one of the general partners listed in the Certificate of Limited Partnership at the time it was cancelled is still a general partner.
Form LP/UNA 128 - Registration of Unincorporated Nonprofit Association
LP UNA 128 is a registration form used to disclose specific information when registering an unincorporated nonprofit association in the state of California.
Form OBE MERGER-1
Use this form for mergers involving only LLCs in which one or more California LLC is a party to the merger.
Form OBE MERGER-1 - Interspecies Mergers
Use this form for mergers between partnerships & other business entities and for general partnership merging into another nonqualified business entity.
Form RA-100 - Resignation of Agent for Service of Process
To resign as a registered agent in California, you must submit this Resignation of Agent for Service of Process form to the California Secretary of State.
Form RDOM-1 - California Insurer Statement of Redomestication
To redomesticate a California insurance corporation to another state, complete Form RDOM-1.
Form REV ELE-NP - Revocation of Election to Terminate - Nonprofit Corporations
A corporation with an Active-Pending Termination status can be returned to Active status by filing a Revocation of Election to Terminate, also known as a Revocation of Election to Wind Up and Dissolve. Before submitting the completed form, you should consult with a private attorney for advice about your specific needs.
Form REV ELE-STK - Revocation of Election to Terminate - Stock Corporations
A corporation with an Active-Pending Termination status can be returned to Active status by filing a Revocation of Election to Terminate, also known as a Revocation of Election to Wind Up and Dissolve. Before submitting the completed form, you should consult with a private attorney for advice about your specific needs.
Form S&DA - Statement and Designation By Foreign Association
To qualify a foreign (out-of-state or out-of-country) association to transact intrastate business in the State of California, the foreign association must file this Statement and Designation by Foreign Association form with the California Secretary of State.
Form S&DC-INS - Statement and Designation by Foreign Corporation - Insurer
Form S&DC-INS must be filled out and filed when an out of state insurer wishes to conduct business as an interstate insurer by providing this service in the State of California. This must be filed with the California Secretary of State along with a Certificate of Good Standing from the state of origin (dated within six months of the filing date), a Certificate from the California Insurance Commissioner approving the corporate name, any and all additional required paperwork, and full payment of all appropriate fees.
Form SI-CID - Registration and Statement by Common Interest Development Association
For an unincorporated association.
Form SI-PT - Corporate Disclosure Statement
Every registered domestic and foreign publicly traded corporation must file with the California Secretary of State a Corporate Disclosure Statement (Form SI-PT) annually, within 150 days after the end of its fiscal year.
Form SURC - Certificate of Surrender
Upon the filing of the Certificate of Surrender by the Secretary of State, the foreign qualified corporation will be completely surrendered and the corporate rights, powers and privileges will cease in California.
In-State Vendor Verification
A letter that must be filled out by California vendors certifying work completed for a California film tax credit eligible production
Interspecies Mergers
Use these sample forms to file for an interspecies merger between domestic and foreign corporations in California.
LAO Indie Final
A checklist of all documents that independent productions must submit to the Legislative Analyst's Office in order to qualify for a California film tax credit.
LAO Non-Indie Application
A checklist of all documents that non-independent and television productions must submit to the Legislative Analyst's Office in order to qualify for a California film tax credit.
LAO Non-Indie Final
A checklist of all final documents that non-independent and television productions must submit to the Legislative Analyst's Office in order to qualify for a California film tax credit.
Local Community Expenditure Report (template) for film rebate
After receiving a Film SF letter of conditional eligibility for an SF film rebate and completing your shoot, download and complete the Local Community Expenditure Report to receive your rebate. Link opens in Microsoft Excel.
New Business Registration Application
An application to register your business in San Francisco. If you shoot more than 7 days in SF, you must register for a business license.
Permit to Employ Minors in the Entertainment Industry
In order to employ minors in the entertainment industry in the state of California, productions must fill out and submit this form.
Pier 39 Filming & Photography Request Form
An application for a permit to film on Pier 39 in San Francisco.
Request to Use Unmanned Aircraft Systems for Filming Over City of San Francisco Property
An application for a permit to film with drones in San Francisco.
Restated Articles of Incorporation Nonprofit Mutual Benefit Corporation to General Stock Corporation
To change from a Nonprofit Mutual Benefit Corporation to a General Stock Corporation, the corporation must file Restated Articles of Incorporation that meet the requirements of California Corporations Code.
Restated Articles of Incorporation of California Nonprofit Corporations
This form can be used to restate the articles of incorporation of a California nonprofit corporation with or without any amendments, to be filed with the California Secretary of State.
Restated Articles of Incorporation of California Stock Corporations
This form can be used to restate the articles of incorporation of a California for-profit corporation with or without any amendments, to be filed with the California Secretary of State.
SF Port Filming Request Form
An application for a permit to film in the San Francisco port.
Sacramento Film Notification Sample
A sample notice to post when filming in Sacramento neighborhoods.
Sacramento Film Permit Application
An application for a permit to shoot in the city of Sacramento.
Sample Filming Survey Results Map
After conducting a neighborhood filming survey, productions must produce a survey results map. Use this sample to create your own results map.
Sample Filming Survey Results Report
After conducting a neighborhood filming survey, productions must produce a survey results report. Use this sample to craft your own results report. Link opens in Microsoft Excel.
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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.