Empire State film production credit

Who is eligible?

You are entitled to this refundable credit if you or your business:

• paid or incurred qualified production costs in producing a qualified film or television show in New York State, and
• has an allocation certificate issued by the New York State Governor's Office of Motion Picture & Television Development. For additional information, visit Empire State Development: New York State Film Tax Credit Program (Production).

How much is the credit?

The credit amount is based on the qualified production costs. The amount is allocated by the New York State Governor's Office of Motion Picture & Television Development and is indicated on the certificate.

Additional information

• Empire State Development: Television and Film
• Form CT-248, Claim for Empire State Film Production Credit, and its instructions (for corporations)
• Form IT-248, Claim for Empire State Film Production Credit, and its instructions (for all others)

To learn about other New York State tax credits available to businesses, see Business incentives.