Voluntary Film Tax Credit Audits
The Georgia Department of Revenue (Department) has a voluntary audit program for Film Tax Credit verification for productions not required to have a Mandatory Audit. The program provides taxpayers the opportunity to verify costs that are eligible for the credit.
This review will require a fee. This fee will be determined based upon the total production costs within the State of Georgia. The fee cost is outlined below:
|Qualified Production Costs||Audit Fee|
|$500,000.00 to $5,000,000.00||$5,000.00|
|$5,000,000.01 to $10,000,000.00||$12,500.00|
|$10,000,000.01 and Above||$25,000.00|
To request a voluntary audit, a Voluntary Film Tax Credit Audit Application form must be completed and submitted to the Department. A copy of the approved certification letter(s) from the Department of Economic Development, Georgia Film, Music & Digital Entertainment Office must be submitted with each application. Upon receipt of the application, the authorized individual named on the application will be contacted to advise if their application has been accepted and, if so, where to send the required fee and next steps to coordinate the review.