Film Tax Credit: Audit Application and Reporting

The following documentation provides information on reporting film tax credit and applying for a film tax credit audit via the Georgia Tax Center (GTC). 

How to Report Film Tax Credit and/or Request Film Tax Audit: 

  1. Go to the GTC login page and log into your account.
  2. In the Summary tab, click the applicable hyperlink for the Manage My Credits in the applicable account. – Individual Income Tax, Corporate Income Tax, or Partnership Tax. A corporate income tax account was used for these instructions.
  3. Click the Request Credit Pre-Approval hyperlink.
  4. Select “122 – Film Tax Credit” from the Credit Type drop-down menu. Click the Next button.
  5. Select a Fund from the list. Click the Next button.
  6. Review the audit instructions. Click the Next button.
  7. Provide a contact person’s name and title, as well as email and/or phone number. Enter the filing period information at the bottom of the screen. Click the Next button.
  8. Enter the requested information along with the DECD certification approval date
  9. Review the DECD Certification Number generated at the top of the screen to confirm it matches the certification number as noted on the DECD certification notice. Update any fields on the screen as needed. Once the generated number matches the number on the DECD certification notice, check the “DECD Certification Reviewed” box and click the Next button.
  10. Fill out the requested information on the Expenses screen. Additional questions and fields will appear based on information entered.
    1. Enter the estimated base investment or excess base investment in Georgia. The 20% Requested Credit Amount field will auto-populate.
    2. Answer Yes or No to the “Applied for DECD 10% Uplift” question. NOTE: Selecting Yes will display the “10% Uplift Credit Amount” field and auto-populate the amount.
    3. Answer Yes or No to the “Are you required to file a GA income tax return?” question. If you select No, enter the Parent’s FEIN (for the company that will file a GA income tax return) in the field that appears.
    4. If the estimated total requested credit amount is equal to or less than the mandatory audit threshold (e.g., $2,500,000.00 in 2021), answer Yes or No to the “Request A Voluntary Audit” question. 
      NOTE: Voluntary audits are only performed by Georgia Department of Revenue auditors. The following information will display on the screen.
    5. Click the Next button.
  11. Attach a copy of your Department of Economic Development certification.
    1. Click one of the Add Attachment buttons.
    2. Select “Dept of Econ Dev Certification” from the Type drop-down. Enter a brief description. Click the Choose File button to locate the file on your computer. Click the Ok button.
    3. Verify the list of attachment(s). Click the Next button.
  12. Review and sign the summary step by clicking in the I agree checkbox. Click Submit button.
  13. Click Ok to confirm you want to submit the request. 

A confirmation page will appear with the confirmation number.

Related Information

Required Mandatory Film Tax Credit Audit & Fees

Georgia Tax Center