Secondary Incentives
Hold on set!
Incentive Type:
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Reality TV, Scripted TV, Feature Film
Sunset Date
None
Wrapbook's Rule to Remember
In addition to the withholding amount and a talent withholding account, an affadavit is required to ensure that loan-outs qualify.
Basic Incentive Information
- Spend25%
- Above the Line Residents25%
- Above the Line Non-Residents25%
- Below the Line Residents25%
- Below the Line Non-Residents25%
- Minimum Spend$50,000
- Funding CapNone
- Project CapNone
- Loan Out RegistrationYes
- Loan Out WithholdingYes
- CPA Audit Required
- Screen Credit RequiredYes
In order to get the maximum return listed in ranges, check out Additional Bonuses.
Project Criteria
In order to receive the 25% production credit and a sales tax exemption, a production must spend more than 75% of its total budget or film at least 75% of its principal photography days in Massachusetts.
Contact the film office for more details.
How to Apply
Companies not domiciled in Massachusetts—whether corporations, LLCs, or loan-outs—must register with the Massachusetts Secretary of State's Office prior to the start of production.
Prior to making purchases in Massachusetts, apply for the sales tax exemption.
Loan-outs must file an affidavit/allocation form, and production companies must verify that they've paid unemployment taxes.
Contact the film office for more details.
Additional Information
Massachusetts tax credits can be cashed out with the Commonwealth of Massachusetts at 90% of face value after satisfying tax liabilities, or can be transferred at market rate.
Credits have a carry-forward of five years.
A Loan-Out Affidavit/Allocation Form must be completed for each artist’s loan-out company.
Multiple episodes of a television series or multiple commercials for the same client may be aggregated to qualify for the tax credit. The 12-month qualifying period must be the same for sales tax exemption and tax credits, but the qualifying period can cross taxable years.
Contact the film office for more details.
Related Government Forms
Annual Report for Domestic and Foreign Corporations
Every corporation authorized to transact business in the Commonwealth must file an annual report with the Corporations Division within two and one half (2½) months after the close of the corporation’s fiscal year end.
Application for Fireworks Certificate of Competency (FP-007)
Individuals using fireworks in Massachusetts must complete and submit this form to obtain a fireworks license.
Application for Permit to Transport Fireworks (FP-006E)
Use this form to obtain a permit to transport fireworks for special effects purposes in Massachusetts. Pyrotechnic companies must have a permit to transport fireworks to locations within Massachusetts.
Application for Pyrotechnic User Certificate (FP-076)
Companies that work with fireworks in Massachusetts must complete and submit this form to obtain a pyrotechnic user's certificate.
Application for Reinstatement Following Administrative Dissolution
A corporation that was administratively dissolved by the Division after July 1, 2004, may apply for reinstatement at any time.
Application for Revival
A corporation that was dissolved voluntarily or administratively prior to July 1, 2004, may be revived for all or limited purposes by any interested person by filing an application for revival.
Application for Special Effects Certificate of Competency (FP-008)
Individuals using special effects in Massachusetts must complete and submit this form to obtain a special effects license
Application for Waiver of Child Labor Restrictions for Minors in Theatrical Productions
Use this form to apply for a waiver of child labor restrictions for child performers in Massachusetts. In addition to the waiver, child performers aged 14-17 will need a youth employment permit to work in the state of Massachusetts.
Application of Reservation of Name
If a corporation or other business entity wants to reserve a corporate name prior to incorporating or filing a certificate with the Corporations Division, a name reservation may be filed.
Application/Permit for Special Effects (FP-027A)
This form shall be used as the application and permit for all special effects in the Commonwealth of Massachusetts. A copy of this form and required documentation must be submitted to the head of the local fire department at least 20 days in advance of the proposed date of display.
Articles of Amendment
A corporation may add or change any of the provisions contained in Articles I through VI of its original articles of organization by filing articles of amendment. Any provisions not required in the articles of organization may also be deleted with an amendment.
Articles of Charter Surrender
A domestic corporation may domesticate in a foreign jurisdiction by filing articles of charter surrender.
Articles of Charter Surrender Upon Conversion to a Foreign Other Entity
A domestic business corporation may convert to a foreign other entity by filing articles of charter surrender upon conversion to a foreign other entity.
Articles of Charter Surrender Upon Foreign Nonprofit Conversion
A domestic business corporation may become a foreign non-profit corporation by filing articles of charter surrender upon foreign non-profit conversion.
Articles of Correction
A domestic corporation may use this form to correct a filed document if the document contains a typographical error or incorrect statement, or was defectively executed, attested, sealed, verified or acknowledged.
Articles of Entity Conversion of Domestic Business Corporation to a Domestic Other Entity
A domestic business corporation may become a domestic other entity by filing articles of entity conversion.
Articles of Entity Conversion of a Domestic Other Entity to a Domestic Business Corporation
A domestic other entity may convert to a domestic business corporation by filing articles of entity conversion.
Articles of Entity Conversion of a Foreign Other Entity to a Domestic Business Corporation
A foreign other entity may convert to a domestic business corporation by filing articles of entity conversion.
Articles of Merger Involving Domestic Corporations, Foreign Corporations or Foreign Other Entities
One or more domestic corporations and one or more domestic other entities may merge with one or more foreign corporations or foreign other entities by filing articles of merger.
Articles of Merger Involving Domestic Entities
One or more domestic corporations may merge with one or more domestic corporations or domestic other entities by filing articles of merger for domestic entities.
Articles of Non-Profit Conversion
A domestic business corporation may become a domestic non-profit by filing articles of non-profit conversion.
Articles of Organization for a Domestic Profit Corporation
File this form to create a for profit corporation in the state of Massachusetts.
Articles of Revocation of Dissolution
A corporation that has voluntarily dissolved may revoke its dissolution by filing articles of revocation of dissolution with the Division within 120 days after the effective date of the dissolution.
Articles of Share Exchange Involving Domestic Corporations and Domestic Other Entities
A domestic corporation may acquire all of the shares of one or more classes or series of shares of another domestic corporation or all of the interests of one or more classes or series of interests of a domestic other entity in exchange for shares or other securities, interests, obligations, rights to acquire shares or other securities, cash or other property or any combination of the foregoing by filing articles of share exchange with the Division.
Articles of Share Exchange Involving Domestic or Foreign Corporations or Foreign Other Entity
A domestic corporation may acquire all of the shares or other interests of one or more classes or series of shares or other interests of a foreign corporation or foreign other entity in exchange for shares or other securities, interests, obligations, rights to acquire shares or other securities, cash, other property or any combination of the foregoing; or a foreign corporation or other entity may acquire all of the shares of one or more classes or series of shares of a domestic corporation in exchange for shares or other securities, interests, obligations, rights to acquire shares or other securities, cash, other property or any combination of the foregoing by filing articles of share exchange with the Division.
Articles of Voluntary Dissolution
Use this form to dissolve a Massachusetts corporation. A corporation may dissolve at any time after submitting articles of dissolution to the Division to authorize the dissolution. In order to file articles of dissolution, a corporation must file all annual reports owed by it for the last 10 fiscal years.
Articles of Voluntary Dissolution of Corporation Which Has Not Issued Shares or Has Not Commenced Business
A corporation that has not issued shares or has not commenced business may dissolve by filing this form with a majority vote of the incorporators or initial directors.
Attachment Sheet
This fillable page may be used as additional space on any form, as necessary.
Boston Film Permit Request
Use this online form to request a film permit for the city of Boston, MA.
Boston Fire Department Application For a Special Effects Permit
Fill out and file this application with the Boston Fire Department to obtain a permit for special effects work.
Cambridge Film Request Form
Use this form to request a film permit for the city of Cambridge, MA.
Canton Film Permit Application
Use this form to request a film permit for the city of Canton, MA.
Certificate of Resignation of Director or Officer
If a corporation refuses to file a statement of change of supplemental information within 30 days following a change in officers or directors, any director or officer involved may evidence the change by filing a certificate of resignation. This form must also be mailed to the principal office of the corporation postage prepaid.
Employment Permit Application for 14- through 17-Year-Olds
Use this form to apply for a Massachusetts youth work permit, which is required for all employed minors aged 14-17, including those working in theatrical production.
Foreign Limited Liability Company Annual Report
Every foreign limited liability company shall file an annual report with the Corporations Division on or before the anniversary date of the filing of its registration to do business in the Commonwealth.
Foreign Limited Liability Company Application For Reinstatement Following Administrative Revocation
A foreign limited liability company whose registration was revoked by the Division may apply for reinstatement at any time.
Foreign Limited Liability Company Application for Registration
A foreign limited liability company doing business in the Commonwealth must submit to the Corporations Division within ten days after it commences doing business in the Commonwealth, an application for registration as a foreign limited liability company.
Foreign Professional Limited Liability Company Annual Report
Every foreign limited liability company shall file an annual report with the Corporations Division on or before the anniversary date of the filing of its registration to do business in the Commonwealth.
Foreign Professional Limited Liability Company Application for Registration
A foreign limited liability company doing business in the Commonwealth must submit to the Corporations Division within ten days after it commences doing business in the Commonwealth, an application for registration as a foreign limited liability company.
Form AI-1: Business Taxpayer Change of Address and/or Information
This form can be used by businesses to notify the Massachusetts Department of Revenue of any changes to their mailing address, physical location, or other important business information.
Form FP Application for Payroll/Production Credit
Fill out and file this form to apply for the Massachusetts film production incentive program.
Form LOA: Loan-Out Affidavit/Allocation
This form is required for production companies seeking film tax credits. This form must be completed and submitted for each personal service or loan-out company included in the film credit application. It ensures that all payments made to loan-out companies are properly documented and allocated, facilitating accurate tax credit claims. Failure to submit a fully completed and signed affidavit for each relevant service or company may result in the disallowance of the credit claimed for that particular service or company.
Form M-4-MS: Annual Withholding Tax Exemption Certificate for Nonresident Military Spouse
This form can be used by nonresident spouses of military service members to claim exemption from Massachusetts state income tax withholding. Under the federal Military Spouses Residency Relief Act (MSRRA), qualifying nonresident military spouses who are in Massachusetts solely due to their spouse's military orders can maintain their home state residency for tax purposes. By submitting Form M-4-MS to their employer, these individuals certify their eligibility and request that Massachusetts income tax not be withheld from their wages, aligning with their nonresident tax status.
Form M-4852 Substitute for Form W-2, Wage and Tax Statement
This form can be used by employees who have not received a W-2 from their employer or have received an incorrect one and are unable to obtain a corrected version. This form allows individuals to estimate their wages and the amount of state income tax withheld during the year for the purpose of filing their Massachusetts state income tax return.
Form M-4P: Massachusetts Withholding Exemption Certificate for Pension, Annuity and Other Periodic and Nonperiodic Payments
This form can be used by individuals receiving retirement payments to specify their state income tax withholding preferences.
Form NHR: New Hire and Independent Contractor Reporting Form
This form can be used by employers to report newly hired or rehired employees and independent contractors to the Massachusetts Department of Revenue. Employers are required to submit this form shortly after hiring to comply with state regulations.
Form PWH-RW: Performer or Performing Entity Request for Reduction of Withholding
This form allows performers or performing entities to request a reduction in the standard Massachusetts income tax withholding on payments for performances within the state. By submitting Form PWH-RW, performers can account for deductible expenses related to their performance, potentially lowering the amount withheld. To be considered, this form must be submitted to the Massachusetts Department of Revenue at least 10 business days before the performance.
Form PWH-WW: Performer or Performing Entity Request for Waiver of Withholding
This form allows performers or performing entities to request a waiver of the state's income tax withholding on payments for performances within Massachusetts. Typically, the state mandates withholding on payments to performers when certain thresholds are met. However, by submitting Form PWH-WW, eligible performers can seek exemption from this withholding requirement.
Form ST-12 Exempt Use Certificate
When purchasing sales tax exempt goods in Massachusetts, you must provide a completed Form ST-12 to the vendor to affirm that the items are intended for an exempt use.
Form STE: Application for Sales Tax Exemption
Use this form to apply for exemption from state sales tax on qualified production expenditures.
Form TSA: Film Credit Transfer or Sale Application
This form can be used by entities holding film tax credits to transfer or sell these credits to another taxpayer or entity. To complete the form, the transferor must provide details about the credit amount, the transferee, and the consideration received for the transfer.
Gloucester Film Permit Application
Use this form to request a film permit for the city of Gloucester, MA.
Limited Liability Company Annual Report
Every limited liability company must file an annual report with the Massachusetts Corporations Division on or before the anniversary date of the filing of its original certificate of organization.
Limited Liability Company Application For Reinstatement Following Administrative Dissolution
A limited liability company that was administratively dissolved by the Division may apply for reinstatement at any time.
Limited Liability Company Statement of Change of Resident Agent/Resident Office
A limited liability company may change its resident agent or the street address of the resident agent by filing a Certificate of Statement of Change of Resident Agent/Resident Office.
Limited Liability Company Statement of Change of Resident Agent/Resident Office
A foreign limited liability company may change its resident agent or the street address of the resident agent by filing a Certificate of Statement of Change of Resident Agent/Resident Office.
Limited Liability Company Statement of Change of Resident Office Address by Resident Agent
A resident agent may change the street address of the resident office for any limited liability company for which he is resident agent by filing a Statement of Change of Resident Office Address.
Limited Liability Company Statement of Change of Resident Office Address by Resident Agent
A resident agent may change the street address of the resident office for any foreign limited liability company for which he is resident agent by filing a Statement of Change of Resident Office.
Limited Liability Company Statement of Resignation of Resident Agent
The resident agent may resign by filing a Statement of Resignation with the Corporations Division.
Limited Liability Company Statement of Resignation of Resident Agent
The resident agent may resign by filing a statement of resignation with the Corporations Division.
Lowell Application for a Special Event Street Closing Permit
Fill out and file this application to obtain permission to close down a street/streets for filming in the city of Lowell, MA.
Lowell Film Permit Application
Use this form to request a film permit for the city of Lowell, MA.
M-3 Reconciliation of Massachusetts Income Taxes Withheld for Employers
An annual reconciliation form used by employers to report the total amount of state income tax withheld from employees' wages during the year.
M-4 Massachusetts Employee’s Withholding Exemption Certificate
Use this Massachusetts State tax withholding allowance form used to adjust state tax withholding on salary or wages.
M-941: Employer’s Return of Income Taxes Withheld
A form that employers use to report and remit the state income taxes withheld from their employees' wages to the Massachusetts Department of Revenue. Depending on the amount of tax withheld, employers are required to file this form either monthly or quarterly.
Massachusetts Film Office Production Registration Form
If you have decided to shoot in Massachusetts, fill out this form to register with the Massachusetts Film Office and utilize the production resources they provide.
PTE-EX: Withholding Exemption Certificate for Members of a Pass-Through Entity
This form can be used by members of pass-through entities—such as partnerships, S corporations, and limited liability companies—to claim exemption from state income tax withholding on their distributive share of income.
PWH-WA: Performer or Performing Entity Withholding Allocation Form
This form can be used to allocate income and corresponding tax withholding among individual members of a performing entity, such as a band or theater group. When a performance occurs in Massachusetts, the entity may receive a single payment subject to state tax withholding. By completing Form PWH-WA, the entity specifies how the income and withheld taxes are distributed among its members. Each member then includes this information when filing their individual Massachusetts tax returns to accurately report income and claim the appropriate withholding credits.
Professional Limited Liability Company Annual Report
Every professional limited liability company must file an annual report with the Massachusetts Corporations Division on or before the anniversary date of the filing of its original certificate of organization.
Restated Articles of Organization
A restatement of the articles of organization consolidates all of a corporation’s amendments into a single document. A corporation may concurrently amend its articles when a restatement is filed and include the amendments in the restated articles.
Statement of Appointment of Registered Agent
Every Massachusetts corporation must continuously maintain a registered office and a registered agent in the Commonwealth of Massachusetts. If the corporation does not currently have a registered agent, a statement of appointment must be filed. The registered office may, but need not be, the same as the corporation’s place of business. The registered agent’s written consent to their appointment must be included.
Statement of Change of Registered Agent/Registered Office
A corporation may change its registered office or registered agent by filing a statement of change of registered agent or registered office. The registered office may, but need not be, the same as the corporation’s place of business. The registered agent’s written consent to appointment must be included.
Statement of Change of Registered Office Address by Registered Agent
The registered agent may change the street address of the registered office for any corporation for which he is a registered agent by filing a statement of change of registered office. The registered office may, but need not be, the same as the corporation’s place of business.
Statement of Change of Supplemental Information Contained in Article VIII of Articles of Organization
Any changes to the information contained in Article VIII of the corporation’s articles of organization must be set forth in a change of supplemental information. Registered agent and registered office changes cannot be made on this form.
Statement of Resignation of Registered Agent
A registered agent may resign by filing a statement of resignation with the Corporations Division. A copy of the resignation must also be furnished to the corporation.
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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.