Breadcrumb

  1. DCEO
  2. Why Illinois
  3. Film
  4. Film Tax Credit

Rules/Requirements

The following are the rules and requirements for the Illinois Film Tax Credit:

  • Illinois Production Spending includes tangible, personal property and services purchased from Illinois vendors and compensation paid to Illinois resident employees.
    • An Illinois vendor is an entity that provides goods and services to the applicant and is domiciled in the state.
    • An Illinois resident qualifies as someone who has a valid Illinois state ID or driver's license, issued prior to commencement of production.
  • Compensation maximum is $100,000 for each Illinois resident employee.
  • Must spend at least $50,000 in Illinois Production Spending for a project less than 30 minutes.
  • Must spend at least $100,000 in Illinois Production Spending for a project 30 minutes or over.
  • Receipts and financial materials must be processed by a Certified Public Accountant.

Complete set of IFO Tax Credit Rules and Requirements

Illinois Film Production Services Tax Credit Act

List of Illinois CPAs