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.

Submit Mandatory Film Tax Credit Audit Application