Film Tax Credit Related Links
Film Tax Credit Resources
Withholding Rate
The loan-out withholding rate is 5.75%.
Film Tax Forms
Film Tax Credit Related Links
Complete
Film Tax Audit Questionnaire
Verification
Form for In-State Work for Service Providers
Affidavit
for Certified 3rd Party Eligible Auditor
(certified auditors only)
Final
Audit Documentation Transmittal
(certified auditors only)
Reference Material
Film
Tax Audit Procedures Manual (pdf)
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
Letter Rulings & Bulletins
IT-2023-01
- Interim Production Period Expenditures Incurred During WGA and SAG-AFTRA Strikes
LR
IT-2017-01
- Film Tax Credits on Late-Filed Returns and Related Penalties
LR
IT-2017-02
- Vendor Conduit
Policy
Bulletin IT 2016-01
- Interim Production Period Expenditures
Film
Tax Credit Bulletin 5-01-2017
- Examples of Vendors that are not Georgia Vendors