Secondary Incentives
Hold on set!
Incentive Type:
Qualifying Production Types
Animation, Commercials, Scripted TV, Feature Film
Sunset Date
December 31, 2034
None
Wrapbook's Rule to Remember
Qualifying above-the-line pay is capped at $500,000 and 40% of total New York expenditures.
Basic Incentive Information
- Spend30-40%
- Above the Line Residents30-40%
- Above the Line Non-Residents30-40%
- Below the Line Residents30-40%
- Below the Line Non-Residents30-40%
- Minimum Spend$1,000,000*
- Funding Cap$700,000,000
- 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
The minimum spend is $250,000 if the majority of principal photography shooting days occur in any other county outside of Westchester, Rockland, Nassau, or Suffolk county or any of the five New York City boroughs. (with the exception of a television pilot)
Features must have a runtime of at least 75 Minutes. TV episodes must have a runtime of at least 30 minutes with commercials.
There are two eligible production levels for the production incentive:
LEVEL 1:
The production has a budget of no more than $15,000,000 and the production is being produced by a qualified independent production company in which no more than 5% of the beneficial ownership is owned directly or indirectly by a publicly traded entity.
Level 1 productions must shoot at least one day of principal photography at a qualified production facility.
LEVEL 2:
The production has a budget over $15,000,000 or is produced by a company in which more than 5% of the beneficial ownership is owned, directly or indirectly, by a publicly traded entity.
Level 2 productions must shoot at least 10% of the total principal photography days at a qualified production facility.
An important note for Level 2 productions is that for any NY spend outside the qualified production facility to qualify, at least 75% of your budget must take place in New York OR you must have at least $3,000,000 in cost of spending at the qualified production facility. If shooting at more than one production facility, at least 75% of the total expenses related to work, excluding post-production, done at all facilities must be related to work done at the qualified production facility.
Contact the film office for more details.
Additional Bonuses
Effective until 2034, there is a maximum of $5,000,000 per year that can be allocated for the Upstate Bonus.
Upstate productions in counties specified above shall include qualifying above-the-line salaries incurred in those counties as eligible for the 10% additional credit.
In addition, if the production company shoots more than 50% of principal photography days in the specified counties, all other qualified costs incurred in those counties are eligible for the 10% additional credit.
Contact the film office for more details.
How to Apply
Contact the film office for more details.
Additional Information
If the amount of the credits is greater than $5,000,000, the credit will be claimed in three equal installments, over a three-year period.
A written anti-harassment form and diversity plans are now required.
Contact the film office for more details.
Related Government Forms
Application for Reservation of Name
A form used to reserve a corporate name prior to filing a Certificate of Incorporation.
Application to Register for a Sales Tax Certificate of Authority
An application for a Certificate of Authority, which gives productions the right to issue and accept most New York State sales tax exemption certificates.
Articles of Organization (Professional Service) for Domestic Limited Liability Companies
A form used to create a professional service limited liability company.
Articles of Organization for Domestic Limited Liability Company
A form used to create an LLC in the state of New York.
Benefit Corporation Certificate of Ammendment for Domestic Business Corporations
A form used by an existing business corporation to become a benefit corporation by amending its certificate of incorporation to include a statement that “The corporation is a benefit corporation under Article 17 of the Business Corporation Law.”
Benefit Corporation Certificate of Incorporation for Domestic Business Corporations
A form used to form a benefit corportation in the state of New York. Business corporations formed as benefit corporations, in addition to business purposes, are formed for the purpose of creating a “general public benefit.”
CNY Film Fund Diversity Enhancement Addendum Template
A form in which productions can supply additional information about production diversity when apply to the CNY Film Fund in Onondaga County, NY.
CNY Theatrical Film Fund Intent To Apply
A form productions can fill out to express intent to apply to the CNY Theatrical Film Fun, an incentive-based funding program intended to increase the number of domestic feature film productions in Central New York.
Certificate of Assumed Name
A form corporations must file with the NYS Department of State if they wish to conduct business under a name other than their true legal name.
Certificate of Incorporation Professional Service for Domestic Corporations
A form used to form a professional service corporation. "Profession," includes any practice as an attorney and counselor-at-law, or as a licensed physician, and those occupations designated in Title Eight of the Education Law.
Certificate of Incorporation for Domestic Not-for-Profit Corporations
A form used to form a not-for-profit corporation in the state of New York.
Certificate of Limited Partnership for Domestic Limited Partnership
A form used to create a domestic limited partnership, a partnership formed under the Revised Limited Partnership Act with one or more general partners and one or more limited partners.
Certificate of Publication (Professional Service) for Domestic Limited Liability Companies
A form professional service LLCs must submit to the New York Department of State in order to certify they have met the state's publicity requirement.
Certificate of Publication for Domestic Limited Liability Company
A form LLCs must submit to the New York Department of State in order to certify they have met the state's publicity requirement, wherein a copy of the Articles of Organization or a notice related to the formation of most limited liability companies must be published in two newspapers for six consecutive weeks.
City Of Middletown, NY Application for the Request to Use City Property For Commercial Photography, Film, Videotape And Electronic Imaging
Application for a permit to film in the city of Middletown, NY.
Commercial Motor Vehicle Tax (CMVT) Exemption Affidavit
A form required by the New York State Department of Taxation and Finance to be completed by commercial motor vehicle operators in order to receive a tax exemption from the CVT.
Computer Data Request
A form that allows organizations in New York to request and receive computer data from the state.
Conciliation Conference Request
If you disagree with an action taken by the Department of Finance, you may contest this action by filing a Request for a Conciliation Conference.
County Of Dutchess Permit For Commercial Photography, Film, And Other Electronic Imaging
Application for a permit to film on property owned by the County of Dutchess, NY.
Credit Card/Debit Card Authorization Form
A form used to pay a fee to the New York State Division of Corporations using your credit card or debit card.
D.E.A.R. Incentive Form
A scoring template for D.E.A.R. incentive enhancement application. Applicants to the Onondaga County production incentive program may also apply for the D.E.A.R. incentive enhancement, a bonus which can increase the incentive rate.
DOF-1 Change Of Business Information
A form used to update your business tax records whenever there is a change in your business's name, ID number, billing or business address, or telephone number.
Drone Permit Sample Community Flyer
If an unmanned aircraft will capture or transmit still images, audio, or video during its operation, the applicant must post notices within 100 feet of any take-off and landing site designated on the permit. This is a sample flyer you can use to satisfy this requirement.
End Credit Requirements Film Production Credit
A required form for the New York State Production Tax Credit affirming that the eligible film has met the credit's end credit requirement and the proper acknowledgements are included in the end credits of the film.
Form A - NYS Commercial Production Credit Application
The main application for the New York State Commercial Production Tax Credit.
Form AU-11, Application for Credit or Refund
A form used by businesses based in New York to claim a refund of sales or use tax paid to the state. For film production, this may be a refund of tax on any purchase or rental of tangible personal property that was used directly and predominantly in producing a film for sale.
Form B - Schedule of Qualified Expenditures
This form covers your schedule of qualified expenditures as a spreadsheet.
Form C - Qualified Costs
This form shows your qualified costs for each commercial or package of commercials.
Form D - Annual Totals
This form is used to show your annual total qualified costs broken down by upstate and downstate costs.
Form E - Employment Report
This form is an employment report for each commercial or set of commercials based on the projects you define in Form C.
Form F - Annual Employment Totals
This is a basic table showing the annual employment totals based on the bottom row totals of Form E.
Form FT-500, Application for Refund of Sales Tax Paid on Petroleum Products
This form can be used to claim a refund for tax paid on qualifying fuel purchases.
Form ST-120, Resale Certificate
Once your business is registered with the state and has a certificate of authority, you may use a resale certificate to purchase items without paying sales tax, as long as you intend to resell them and collect sales tax from buyers.
Form ST-121, Exempt Use Certificate
Productions may use Form ST-121, Exempt Use Certificate, to purchase, rent, or lease certain tangible personal property or services exempt from sales tax.
Greene County Film Application
Application for permission to film in Greene County, New York
IT-2104, Employee's Withholding Allowance Certificate
A New York State tax withholding form provided by employers to employees and required to be completed in full prior to when an employee starts working for the organization.
IT-2104-E
A New York State tax withholding form provided by employers to employees who meet the criteria for state exemption. Employees are required to complete this form in full prior to when an employee starts working for the organization.
IT-2104-IND
A New York State Certificate of Exemption from Withholding for qualified members of indigenous tribes and nations.
IT-2104-MS
A New York State Certificate of Exemption from Withholding for qualified military service personnel.
IT-2104-P
A request to deduct and withhold New York State personal income tax on annuity payments should be made by the payee by completing form IT-2104P.
IT-2104-SNY
A New York State Certificate of Exemption from Withholding for employees employed by an elligible business participating in the START-UP NY program.
IT-2104.1
A form used to determine your tax withholding allocations if you work in NYS, NYC, or Yonkers but are not a resident of NYS.
LS 54
A blank work agreement that contains all of the fields that employers must include to notify each hourly rate employee in writing of conditions of employment at time of commitment to hire.
LS 55
A blank work agreement that contains all of the fields that employers must include to notify each multiple hourly rate employee in writing of conditions of employment at time of commitment to hire
LS 56
A blank work agreement that contains all of the fields that employers must include to notify each employee (Paid a Weekly Rate or a Salary for a Fixed Number of Hours) in writing of conditions of employment at time of commitment to hire
LS 57
A blank work agreement that contains all of the fields that employers must include to notify each employee (Paid Salary for Varying Hours, Day Rate, Piece Rate, Flat Rate or Other Non-Hourly Pay) in writing of conditions of employment at time of commitment to hire
LS 59
A blank work agreement that contains all of the fields that employers must include to notify each exempt employee in writing of conditions of employment at time of commitment to hire
Letter Ruling Request Form
A form to submit a request for a "letter ruling," a written document that states the Department of Finance's position on how a law is applied to a specific set of facts submitted by the taxpayer.
Letter in Lieu of Optional Permit
A document for filmmakers and photographers working on exterior public property owned by the City of New York if (1) their activities meet certain criteria and (2) they are not filming or photographing in a location on the same date and time covered by other permitted activity.
Made in NY Marketing Credit Application
An application for the NY Marketing Credit. The City of New York Mayor's Office of Media and Entertainment (MOME) "Made in NY" Marketing Credit program provides qualified film and television productions with advertising in New York City.
NYC DCAS Activity Approval Form
A form required to get approval to film on NYC Department of Citywide Administrative Services (DCAS) managed property.
NYC DCAS Prohibited Conduct Memorandum
A memo of understanding production companies must sign before filming on DCAS-managed properties indicating that they understand companies and persons who film on NYC property or in city buildings are prohibited from offering gifts and gratuities to city employees.
NYC DCAS Sample Letter of Intent
A sample letter of intent for NYC DCAS-managed properties in which production companies can outline exactly how they intend to use a DCAS-managed property in their production.
NYC-300 Mandatory First Installment (MFI) By Business C Corporations
Every C corporation subject to the New York City Business Corporation Tax must file Form NYC-300 and pay the Mandatory First Installment if its tax for the second preceding year exceeded $1,000.
NYC-400 Estimated Tax By Business Corporations And Subchapter S General Corporations
Every corporation subject to the New York City General Corporation Tax or Business Corporation Tax must file a declaration (NYC-400) if its estimated tax for the current year can reasonably be expected to exceed $1,000.
NYS Film Production Tax Credit Program Diversity Impact Data Tracking Sheet
A tracking sheet production companies may use in order to collect diversity impact data. This form is for the production’s internal data collection purposes only and will not be submitted to Empire State Development.
NYS Film Production Tax Credit Program Diversity Impact Data Tracking Sheet For Suppliers and Contractors
A tracking sheet that production companies may use in order to collect diversity impact data on suppliers and subcontractors working with the production. This form is for the production’s internal data collection purposes only and will not be submitted to Empire State Development.
NYS-1
A form used to remit to New York State the personal income taxes that you have withheld from your employees' wages or from certain other payments.
NYS-45
A form used by employers to report their payroll and pay unemployment insurance contributions each calendar quarter.
NYS-45-ATT
This supplemental worksheet form applies to New York businesses that are reporting withholding and unemployment insurance for more than 5 employees.
NYS-45-X
Form NYS-45-X is used to amend a previously filed Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.
New York City Parks Film Shoot Request Form
A form requesting permission to film in one of New York City’s Parks
New York State Certificate of Incorporation
A form for filing a certificate of incorporation for a business corporation. Use this form to begin the process of forming a corporation in the state of New York.
Onondaga County Residency Form
A declaration of residency form for Onondaga residents. Production companies seeking to claim incentive funds derived from the employment of an Onondaga County resident on a qualified production must complete the declaration of residency for each qualifying individual.
Orange County Department Of Parks, Recreation & Conservation Photography Permit Request Form
Application for a permit to film on property owned by the Orange County Department of Parks.
Orange County NY Film Office Location Production Expenditure Report
A production expenditure report productions can fill out after filming on Orange County locations in the state of New York. This confidential report provides valuable information about the impact of production that will be used to support the work of this film commission.
PERM 33f Application for Filming on State Highways
An application for a permit to film on New York State Highways. PERM 33f is required when the filming of a movie, commercial or similar event occurs on a New York State Highway and some aspect of the filming violates one or more laws regarding the normal use of the highway.
POA-1 Power of Attorney
A form that allows a taxpayer to grant a representative permission to handle tax matters on their behalf.
PRIMED Intent to Apply Form
Application for the Onondaga County PRIMED program, an incentive-based rebate program designed to support television, commercial advertising campaigns, and feature-film productions in Onondaga County.
Request for Consent to Dissolution
A form to request written consent for dissolution of a business corporation from the New York State Department of Taxation and Finance.
Request for Supplementary Information for Consent to Dissolution
A form issued by the New York State Department of State to collect additional information regarding an application for consent to dissolution.
Rockland County Letter of Intent For Photography, Film, Videotape, and Other Electronic Media
All production companies interested in filming in Rockland County are required to submit a Letter of Intent form.
Sample Resident Notification Letter
A sample letter to distribute to residents affected by production in New York City.
Sample Trash Removal Sign
A sample sign for trash collection by a private carting company.
Sexual Harassment Prevention Notice
A model sexual harassment prevention notice that employers must give new employees when they are hired. Employers must also give this notice to ALL employees at the annual sexual harassment prevention training program.
Suffolk County Film Permit Agreement
Application for permission to film on locations owned by Suffolk County in New York State.
Suffolk County Location Production Expenditure Report
A production expenditure report productions can fill out after filming on Suffolk County locations in the state of New York. This confidential report provides valuable information about the impact of production that will be used to support the work of this film commission.
The City of Poughkeepsie Private and/or Filming Event Permit Application
Application for a permit to film in the city of Poughkeepsie, NY.
Town of Huntington Film/Photography Permit Application
Application for permission to film, videotape or photograph on Town of Huntington property.
Ulster County Film & Media Intent To Film Form
A form to express interest in filming in Ulster County, NY.
Ulster County Film Location Agreement
A form productions can fill out to secure permission to film on property owned by Ulster County, NY.
Westchester County Letter of Intent
A form to express interest in pursuing any commercial activities related to photography, film, videotaping or any other media production in Westchester County, NY.
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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.