Individual Income Tax Deadline Extended
Mandatory Film Tax Credit Audit
If your production's Total Estimated Film Tax Credit meets the minimum credit amounts, please complete the form below.
How to Calculate Estimated Film Tax Credits
- Line 1 - Qualified GA Production Costs
- Line 2 - Base Credit (Line 1 X 20%)
- Line 3 - Qualified Georgia Promotion Credit (if eligible) (Line 1 X 10%)
- Line 4 - Total Estimated Film Tax Credit (Line 2 + Line 3)
Audits are required for Film Tax Credits based on the date the production was certified by the Department of Economic Development (DECD) and the amount of credit:
- 1/1/21: All productions with credit more than $2,500,000.00
- 1/1/22: All productions with credit more than $1,250,000.00
- 1/1/23: All productions
If your production's Total Estimated Film Tax Credit does not meet the minimum credit amounts, it is not eligible for a Mandatory Film Tax Credit Audit. However, a Voluntary Film Tax Credit Audit may be requested.