Small Postproduction Film Tax Credit
On this page find information and instructions for claiming the Small Postproduction Film Tax Credit.
- Tax Credit Code: 139
Summary
Effective for taxable years beginning on or after January 1, 2018 and before January 1, 2023, small postproduction companies that have at least $100,000 but less than $500,000 in qualified postproduction expenditures may claim this tax credit if they have received preapproval from the Department. Small postproduction companies must request certification and preapproval electronically from the Department through the Georgia Tax Center. The aggregate amount of tax credits allowed is $1 million per tax year through 2022. Any excess credit may be used to offset the small postproduction company’s withholding taxes; and the credit may be sold by the small postproduction company to a Georgia taxpayer.