Film Tax Credit Resources

Updates

IT 2025-01  (PDF, 178.82 KB) - Public Notice Film Tax Credit Audit Procedures Update

Georgia AUP Confirmation Letter  (PDF, 208.71 KB)

Withholding Rate

The withholding rate is as follows:

January 1, 2026 - Current = 4.99%

January 1, 2025 - December 31, 2025 = 5.19%

January 1, 2024-December 31, 2024 = 5.39%

January 1, 2023 -December 31, 2023 = 5.49%

December 31. 2022 - Prior = 5.75%

Film Tax Forms

Complete Film Tax Audit Questionnaire  (XLS, 37.01 KB)

Verification Form for In-State Work for Service Providers  (PDF, 86.93 KB)

Final Audit Documentation Transmittal  (XLS, 30.2 KB)  (certified auditors only)

Reference Material

Sales Tax ID Verification Tool

Current Statutes - Official Code of Georgia

Current Regulations - GA R&R - GAC - Rule 560-7-8-.45. Film Tax Credit

How to Submit a Post Production Film Tax Credit (video)

Film Tax Credit Withholding Instructions and Forms

More GTC Instructions for Film Tax Credits 

Film Tax Credit Expenditures

Coronavirus Tax Relief FAQs

Letter Rulings & Bulletins

IT-2023-01  (PDF, 180.87 KB)  - Interim Production Period Expenditures Incurred During WGA and SAG-AFTRA Strikes

LR IT-2017-01  (PDF, 251.78 KB)  - Film Tax Credits on Late-Filed Returns and Related Penalties

LR IT-2017-02  (PDF, 241.29 KB)  - Vendor Conduit

Policy Bulletin IT 2016-01  (PDF, 172.38 KB) - Interim Production Period Expenditures