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Illinois Film Services Tax Credit
About
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.
Tax Credit Benefits
- 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.