Qualified Interactive Entertainment Film Tax Credit

A "Qualified Interactive Entertainment Production (QIEP)  company" is a company primarily engaged in qualified production activities related to interactive entertainment which have been approved by the Georgia Department of Economic Development that:

  • Maintains a business location physically located in Georgia
  • Has a total aggregate payroll of $250,000 for employees working in Georgia
  • Has gross income less than $100 million for the taxable year
  • Spends at least $250,000 for qualified production activities

The Qualified Interactive Entertainment Credit is administered by the Georgia Department of Revenue (DOR).  The Interactive Entertainment Credit shall not exceed $12.5 million for each taxable year.  The maximum credit claimed for any qualified interactive production company shall not exceed $1.5 million. 

How to claim the credit

Qualified Interactive Entertainment Production companies seeking to claim a tax credit are required to submit an application for preapproval of the credit.  The preapproval of the credits are based on the order in which the properly completed applications were submitted.

Before the company can file on the Georgia Tax Center:

  1. Taxpayer (Production company) must be certified by DOR (QIEPC certification) via GTC

    Georgia Tax Center

    This can be completed online using the Georgia Tax Center (GTC)

    Go to GTC
  2. Must be approved as official production company on GTC
  3. Taxpayer (Production Company) must get certified by the Department of Economic Development (DEcD)
  4. The “QIE Production Company” indicator is added to the company’s account in GTC

Next, login to GTC to:

  1. Begin the QIEPC certification by completing the IT-QIEPC form
  2. Complete and submit credit pre-approval application

Finally, attach the following to the company’s income tax return:

  1. Form IT-FC
  2. Certification from DEcD
  3. Form IT-QIEPC-AP Letter from DOR