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.