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Application Requirements/Process

​Applicants must fill out the Illinois Film Tax Credit Application.

  • Commercial Advertising Applications must be submitted at least 24 hours prior to start of filming in Illinois.
  • Film/Television Applications must be submitted at least 5 business days before principal photography begins in Illinois.

*Please note* This form contains calculated fields. It is recommended that you save the PDF to your computer before completing it. It is also recommended that you use the latest version of Adobe Reader to view and complete the application.

Additional 15% Credit

Applicants will receive an additional 15% tax credit on salaries paid to individuals (earning 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.

Instructions for determining eligibility of individuals for an additional 15% credit:

  1. Find Census Tract Number- Go to: http://www.ffiec.gov/geocode/ to get the tract number for the respective year.  For 2020 and older, use 2021. For 2021 and 2022, select "2022".  Click on ‘Address’, input the information and click ‘Search’. The website will return the census ‘Tract Code.’
  2. Find Unemployment Rate Per Census Tract- Using one of the spreadsheets below, find the respective unemployment rate by tract number to determine eligibility for the additional 15% credit. If the unemployment rate is at least 150% of the state’s annual average, then that person’s wages qualify for an additional 15% credit.

      
  • 2018 Unemployment Rates - for productions commencing on or after 2018, or for those in which the majority of production occurred in 2018.
  • 2019 Unemployment Rates - for productions commencing on or after 2019, or for those in which the majority of production occurred in 2019.
  • 2020 Unemployment Rates - for productions commencing on or after 2020, or for those in which the majority of production occurred in 2020.
  • 2021 Unemployment Rates - for productions commencing on or after 2021, or for those in which the majority of production occurred in 2021.
  • 2022 Unemployment Rates - for productions commencing on or after 2022, or for those in which the majority of production occurred in 2022.

The credit may be claimed upon completion of production in Illinois but no later than two years following the completion of production in Illinois. 

Claiming the Credit

Applicant Checklist for Tax Credit Claim

The credit may be claimed upon completion of production in Illinois but no later than two years following the completion of production in Illinois.

The tax credit will be issued upon IFO’s verification of all costs submitted by an independent Certified Public Accountant (CPA) (the attestation must be approved by IFO prior to the commencement of the engagement) and verification that the applicant has met or made good-faith efforts in achieving the goals of their diversity plan.

Any licensed Illinois CPA may be utilized provided that the engagement is approved prior to the commencement of work. For reference, here is a list of CPA’s who have previously performed IL Film Tax Credit engagements.

List of Illinois CPAs​

The tax credit is earned on the date of issuance and may be utilized to offset the recipients Illinois income tax liability for the year of issuance. Unused tax credits may be carried forward for up to 5 taxable years.

Tax Credit Certificate/Transfer

  • Tax Credit may be transferred to any taxpayer within one year of issuance.
  • Unused tax credit may be carried forward for up to 5 taxable years.
  • The tax credit may be split between up to 10 transferees.
  • The tax credit may not be re-transferred
  • Tax credit transfer fee: 2.5% of transferred credit amount eligible for non-resident wages, and an additional .25% of the total amount of the transferred credit which is not calculated on non-resident wages. 
  • Transfer fee funds will go toward the replenishment of the Illinois Production Workforce Development Fund for the purpose of providing grants to qualified training programs with an emphasis on developing employment pathways for minorities and women.   
  • Transfer fee must be paid before IFO issues transfer certificate.

Transfer Request Form

List of Tax Credit Buyers - The Illinois Film Office provides this information from third parties for your convenience. We do not endorse any of the services provided in this list. Transferees are not limited to these entities. Recipients may transfer the credit to any taxpayer.