Secondary Incentives
Hold on set!
Incentive Type:
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Reality TV, Scripted TV, Feature Film, Game Shows, Talk Shows
Sunset Date
January 1, 2033
None
Wrapbook's Rule to Remember
The diversity forms and best efforts to strive for diversity in your cast and crew must be validated for your project to qualify.
Basic Incentive Information
- Spend30%
- Above the Line Residents30-45%
- Above the Line Non-Residents30%*
- Below the Line Residents30-45%
- Below the Line Non-Residents30%*
- Minimum Spend$100,000
- Funding CapNone
- Project CapNone
- 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
Films, television shows, streaming programs, and commercials are eligible for the credit, while news shows, sports broadcasts, and content produced for internal corporate purposes (such as training videos and industrial films) are not.
Contact the film office for more details.
Additional Bonuses
Contact the film office for more details.
How to Apply
Application must include:
i) Proof of Copyright or Contract.
ii) Diversity plan outlining specific goals for hiring minorities and females.
iii) Competitive need statement.
Contact the film office for more details.
Additional Information
Non-Resident Crew Limitation - The following positions are allowable to earn the production credit as non-residents: Writer, Director, Director of Photography, Production Designer, Costume Designer, Production Accountant, VFX Supervisor, Editor, Composer, and Actor. For each production, no more than 9 non-resident approved positions (outside of actors) shall qualify.
Non-Resident Actor Limitation - For an accredited production with Illinois production spending of $25,000,000 or less, no more than 2 non-resident actors' wages shall qualify as an Illinois labor expenditure. For an accredited production with Illinois production spending of more than $25,000,000, no more than 4 non-resident actors’ wages shall qualify as Illinois labor expenditures (does not include reality stars).
Project Caps - For State fiscal years ending on or before June 30, 2022 and ending on or after June 30, 2024: due to the impact of the COVID-19 pandemic, for the State fiscal year ending on June 30, 2023, the amount of tax credits shall not exceed $4,000,000. For the State fiscal year ending on June 30, 2023, credits awarded in excess of $2,000,000 must be awarded to applicants with Illinois production spending of not less than $2,500,000.
In order to comply with the tax credit rules and regulations, production companies must make good-faith efforts to hire Illinois residents that represent the diversity of the State. The Illinois Department of Commerce and Economic Opportunity request that production companies have their Illinois crew complete a diversity form and return it to the production office.
Expenses that are directly incurred for the production from the final script stage to the end of post-production are eligible for the tax credit. The tax credit can be claimed upon completion of the production but no later than 2 years following the completion of the production.
This tax credit has a 5-year carry forward.
For commercials, you need storyboards with application.
Contact the film office for more details.
Related Government Forms
Applicant Checklist for Illinois Film Tax Credit Claim
This checklist outlines the necessary documentation and steps to complete when submitting a claim for the Illinois Film Tax Credit, ensuring all required information is provided for efficient processing.
Chicago City Services Request Form
This form is used to request city services such as "No Parking" signs, tow trucks, barricades, and police or fire personnel to support film production activities. Submitting this form helps coordinate essential services to facilitate smooth and safe filming operations.
Chicago Transit Authority Filming/Photography Request
This application is necessary for arranging film or photography shoots on CTA property, including trains, buses, and stations. Production companies must submit this request to coordinate with the CTA and ensure adherence to safety and operational guidelines.
City of Chicago Online Film Permit Application
This online application is required for obtaining permission to film on public property within Chicago, including streets, sidewalks, and other city-owned areas. Production companies must complete this form to ensure compliance with city regulations and to coordinate necessary city services for their shoot.
City of Chicago Sample Community Notification Leaflet
This template assists production companies in informing local residents and businesses about upcoming filming activities in their area. Distributing this leaflet fosters community awareness and cooperation, detailing the filming schedule, locations, and any potential disruptions.
Elgin Film Permit Application
This form is used to apply for a permit to film in Elgin, Illinois. Production companies need to complete this application to receive authorization for their filming activities and to coordinate any necessary municipal services.
For EOA 305 Statement of Domestication
This form allows a foreign (out-of-state) entity to become a domestic entity in Illinois, effectively changing its jurisdiction of formation. A film production company originally formed in another state might file this to domesticate in Illinois, making it subject to Illinois laws and regulations.
Form BCA 1.15 Statement of Correction
This form is used to correct inaccuracies or errors in previously filed documents with the Illinois Secretary of State. If a film production company discovers a mistake in its filed corporate documents, it would submit this form to rectify the error officially.
Form BCA 10.30 Articles of Amendment
This form is used to make official amendments to a corporation's Articles of Incorporation, such as changing the company name, altering share structure, or updating business purposes. A film production company would file this to reflect significant corporate changes in its foundational documents.
Form BCA 14.05 D Domestic Corporation Annual Report
Domestic corporations in Illinois file this annual report to provide updated information about their business, including principal office address, officers, and directors. A film production company must submit this to maintain good standing and compliance with state regulations.
Form BCA 14.05 FOR Foreign Corporation Annual Report
Foreign corporations authorized to transact business in Illinois use this form to file their annual report, updating the state on key corporate information. An out-of-state film production company operating in Illinois would file this to comply with annual reporting obligations.
Form BCA 2.10 (PSCA) Articles of Incorporation — Professional Service Corporation
Similar to Form BCA 2.10, this version is specifically for forming a Professional Service Corporation, which is typically used by businesses providing licensed professional services. While less common for film production companies, it may be relevant if offering specialized professional services within the industry.
Form BCA 2.10 Articles of Incorporation
This form is used to officially create a new corporation in Illinois by outlining essential details such as the company name, purpose, and registered agent. A film production company seeking to establish itself as a corporate entity in Illinois would file this form with the Secretary of State.
Form BCA 4.10 Application for Reservation of Name
This form allows an individual or entity to reserve a specific corporate name in Illinois for 90 days, ensuring that the chosen name remains available during the preparation of incorporation documents. A film production company can use this to secure its desired name while completing the necessary steps to formalize its corporate status.
Form BCA 4.25 Registration or Renewal of Name (Foreign)
This form allows a foreign (out-of-state) corporation to register or renew its corporate name in Illinois, ensuring exclusive use of that name within the state. A film production company incorporated outside Illinois would file this to secure its business name before commencing operations in the state.
Form BCA 5.10/5.20 Statement of Change of Registered Agent and/or Registered Office
Corporations use this form to update their registered agent or registered office address on record with the Illinois Secretary of State. A film production company might file this when relocating its office or changing its registered agent to ensure compliance with state requirements.
Form EOA 205 Statement of Conversion
This form facilitates the conversion of one type of business entity to another, such as converting a corporation to an LLC. A film production company might use this if transitioning its business structure to better align with operational needs or tax considerations.
Form IL-W-4 Employee's and other Payee's Illinois Withholding
This form is completed by employees to determine the amount of Illinois state income tax to be withheld from their wages. A film production company must collect this form from cast and crew working in Illinois to ensure proper state tax withholding and compliance with payroll tax laws.
Form LLC 1.15 Application to Reserve a Name
This form allows an individual or entity to reserve a specific limited liability company (LLC) name in Illinois for 90 days, ensuring the chosen name remains available during the preparation of formation documents. A film production company can use this to secure its desired LLC name while completing the necessary steps to establish the business.
Form LLC 45.20 Application for Registration of Name
A foreign LLC uses this form to register its name in Illinois, ensuring the exclusive right to use that name within the state. A film production company organized as an LLC in another state would file this before conducting business in Illinois to protect its brand identity.
Form LLC 5.5 Articles of Organization
This form is filed to officially create a new LLC in Illinois, outlining essential details such as the company name, principal place of business, and registered agent. A film production company seeking to operate as an LLC in Illinois would submit this to establish its legal existence.
Form LLC 50.1 Limited Liability Company Annual Report
LLCs in Illinois file this annual report to update the state on current business information, including member or manager details and principal office address. A film production company structured as an LLC must submit this to maintain compliance and good standing with the state.
IL-W-5 Certificate of Residence in Illinois
This form is completed by employees to certify their residency in Illinois, ensuring that employers withhold Illinois state income tax from their wages appropriately.
IL-W-5-NR Employee's Statement of Nonresidence in Illinois
Nonresident employees from reciprocal states (Iowa, Kentucky, Michigan, or Wisconsin) working in Illinois use this form to certify their nonresidency, allowing employers to withhold income taxes for their state of residence instead of Illinois.
IL-W-6 Certificate of Days Worked in Illinois for Non-Residents
Nonresident employees use this form to report the number of days they have worked in Illinois, which assists employers in accurately withholding Illinois income tax based on the time spent working within the state.
IL-W-6-WS Worksheet to Report Days Worked in Illinois for Non-Residents
This worksheet accompanies Form IL-W-6, providing a detailed breakdown of the specific days a nonresident employee worked in Illinois to ensure precise tax withholding calculations.
Illinois Film Tax Credit Application
This application initiates the process for production companies to qualify for Illinois' Film Production Tax Credit, offering a 30% credit on qualified in-state expenditures. It must be submitted at least five business days before principal photography begins.
Illinois Film Tax Credit Transfer Request Form
This form allows production companies that have earned Illinois film tax credits to transfer them to other entities, facilitating monetization of the credits if the company lacks sufficient Illinois tax liability.
Joliet Online Filming Permit Application
This online application is necessary for securing permission to conduct filming activities in Joliet, Illinois. Production companies must complete this form to comply with local ordinances and to arrange for any required city support services.
Naperville Film Permit Application
This application is required for obtaining permission to film within the city limits of Naperville, Illinois. Production companies must complete this form to ensure their activities comply with local regulations and to coordinate any necessary city services.
Rockford Filming Application
This application is required for obtaining approval to film within Rockford, Illinois. By submitting this form, production companies can coordinate with city officials to ensure their filming activities align with local guidelines and community standards.
Spring Valley Photography/Film Permit Application
This form is used to request authorization for photography or filming within Spring Valley, Illinois. Submitting this application ensures that production activities are approved and coordinated with local authorities to minimize disruptions.
UI 3/40 Employer’s Contribution and Wage Reporting
This quarterly report is filed by employers to report wages paid and to calculate unemployment insurance (UI) contributions owed to the Illinois Department of Employment Security (IDES). A film production company that hires employees in Illinois—whether for a long shoot or a limited engagement—must file this form to comply with state UI tax requirements.
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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.