Illinois Film Services Tax Credit

In 2008 the Illinois General Assembly passed the Illinois Film Production Tax Credit Act, offering producers a credit of 30% of all qualified expenditures, including post-production.  The Illinois Film Tax Credit is currently scheduled for legislative renewal in 2032.

For questions about the Illinois Film Services Tax Credit please contact filmtaxcredit@illinois.gov. 

• 30% of the qualified Illinois Production Spending.
• 30% credit on Illinois salaries up to $500,000 per worker.
• 30% of non-resident labor up to $500,000 per worker for up to nine (9) non-resident employees in the following positions: Director, Writer, Director of Photography, Production Designer, Costume Designer, Production Accountant, VFX Supervisor, Editor, Composer, Actor for work performed in Illinois. For qualified productions spending $25,000,000 or less, no more than 2 non-resident actors qualify. For qualified productions spending $25,000,000+, no more than 4 non-resident actors qualify. For a television series, qualifying non-resident wages are limited to the entire season.
• Tax credit can be carried forward 5 years from when originally issued by Illinois Film Office/Department of Commerce and Economic Opportunity. 
• The Illinois Film Tax Credit is currently scheduled for legislative renewal in 2032.
• 15% additional credit- applicants will receive an additional 15% tax credit on salaries of individuals (making at least $1,000 in total wages) who live in economically disadvantaged areas whose unemployment rate is at least 150% of the State's annual average.

• Illinois Film Production Tax Credit Fact Sheet
• Applicant Checklist for Tax Credit Claim
• Qualified Expenditures