California offers a tax credit for qualified motion picture and television productions that are certified by the California Film Commission (CFC). Taxpayers who receive a credit allocation and certificate from the CFC may be eligible to claim the credit on their California return.
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State → Edit California → Credits → Motion Picture and Television Production Credit
What Is the Motion Picture and Television Production Credit?
The Motion Picture and Television Production Credit is intended to encourage film and television production activities within California.
The credit is administered by the California Film Commission, which allocates and certifies credits to qualified productions. Receiving a tax credit certificate from the California Film Commission is generally required before claiming the credit on a California return.
Who May Qualify?
You may qualify if you:
- Participated in a qualified motion picture or television production.
- Applied for and received a credit allocation from the California Film Commission.
- Received a tax credit certificate from the California Film Commission.
If you have not received a credit certificate, you generally cannot claim the credit.
What Information Will I Need?
When claiming the credit, you may need information from your California Film Commission credit certificate, including:
- Credit certificate number
- Credit amount allocated
- Production information
- Any credit received through a pass-through entity
- Any prior year credit carryovers
The information entered should match the certificate issued by the California Film Commission.
What Types of Credits Are Available?
California currently has several motion picture and television production credit programs, including:
- Original California Motion Picture and Television Production Credit
- New California Motion Picture and Television Production Credit
- Program 3.0 California Motion Picture and Television Production Credit
- Soundstage Filming Tax Credit
- Program 4.0 California Motion Picture and Television Production Credit
The program and certificate number issued by the California Film Commission will determine which credit applies.
Can the Credit Be Carried Forward?
Yes. Depending on the specific credit program, unused credits may be carried forward to future tax years.
Carryforward periods vary by credit type and applicable California law.
Can the Credit Reduce My Tax to Zero?
The amount of credit that may be used depends on the specific motion picture credit program being claimed and the taxpayer's circumstances.
Certain motion picture credits may reduce regular tax below tentative minimum tax limitations, while others may be subject to additional restrictions.
What Is Program 4.0?
For tax years beginning on or after January 1, 2025, California introduced Program 4.0 of the Motion Picture and Television Production Credit.
Program 4.0 allows certain qualified taxpayers to make a one-time election to receive a refundable credit for eligible amounts that exceed their California tax liability, provided all requirements are met.
Important Information
The Motion Picture and Television Production Credit is not available to all taxpayers. Eligibility generally requires certification and allocation by the California Film Commission.
Only enter credit information that is supported by an official credit certificate or documentation received from the California Film Commission. Failure to enter the information exactly as reported may delay processing of your California return.
Form more information please see the California Motion Picture and Television Production Credit Overview, here.