Voluntary Film Tax Credit Audits
The Georgia Department of Revenue (the Department) has a voluntary audit program for Film Tax Credit verification. 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:
- Production costs of $500,000 to $1,000,000 $ 5,000 Fee
- Production costs of $1,000,000 to $5,000,000 $10,000 Fee
- Production costs of $5,000,000 to $10,000,000 $20,000 Fee
- Production costs in excess of $10,000,000 $25,000 Fee
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, along with the fee. Upon receipt of the application and fee, the authorized individual named on the application will be contacted to coordinate this review. Verification documents will be discussed with each requester and a mutually agreed upon time will be scheduled to coordinate the audit. Voluntary film tax audits will be performed on a first come/first serve basis and all pertinent transaction documents, accounting source documents and other requested data must be made available at the time of the scheduled review.
Send the completed application and applicable fee to the address listed below:
Georgia Department of Revenue
1800 Century Blvd NE
Atlanta, GA 30345
Attn: Audits Division – Voluntary Film Tax Credit Audit
Once the audit is complete, the Department will issue a letter certifying the amount of credits for which the Department believes the taxpayer is entitled. If the Department certifies an amount that is smaller than the taxpayer believes they are entitled to (and the tax return has not yet been filed by the taxpayer), the taxpayer may claim the larger amount on their tax return when it is filed. Once the difference is disallowed by the Department, an assessment will be issued and the taxpayer will have the normal appeal rights that are available with respect to credits that are disallowed on a tax return.