Film Tax Credit Resources

Withholding Rate

The loan-out withholding rate is 5.39%.

Film Tax Forms

Download this xls file. Complete Film Tax Audit Questionnaire

Download this pdf file. Verification Form for In-State Work for Service Providers

Download this pdf file. Affidavit for Certified 3rd Party Eligible Auditor (certified auditors only)

Download this xls file. Final Audit Documentation Transmittal  (certified auditors only)

Reference Material

Download this pdf file. Film Tax Audit Procedures Manual (pdf)

Download this xls file. Film Tax Audit Workbook (Excel template )

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

Download this pdf file. IT-2023-01  - Interim Production Period Expenditures Incurred During WGA and SAG-AFTRA Strikes

Download this pdf file. LR IT-2017-01  - Film Tax Credits on Late-Filed Returns and Related Penalties

Download this pdf file. LR IT-2017-02  - Vendor Conduit

Download this pdf file. Policy Bulletin IT 2016-01 - Interim Production Period Expenditures

Download this pdf file. Film Tax Credit Bulletin 5-01-2017  - Examples of Vendors that are not Georgia Vendors