Secondary Incentives
Hold on set!
Incentive Type:
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Game Shows, Web Series, Reality TV, Scripted TV, Interactive, Post Production, Miniseries, MOW
Sunset Date
None
Wrapbook's Rule to Remember
In order to transfer the tax credit for more than 25% of its value, applicants must be either a Connecticut corporation subject to Connecticut corporate tax, conduct some portion of the production at a qualified Connecticut facility, or own at least 50% of another Connecticut LLC.
Basic Incentive Information
- Spend10-30%
- Above the Line Residents10-30%
- Above the Line Non-Residents10-30%
- Below the Line Residents10-30%
- Below the Line Non-Residents10-30%
- Minimum Spend$100,000
- Funding CapNone
- Project CapNone*
- Loan Out RegistrationYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
In order to get the maximum return listed in ranges, check out Additional Bonuses.
Project Criteria
50% of principal photography days or 50% of post-production expenses must occur in Connecticut.
The tax credit amount depends on the amount of qualifying production expenses per project:
-10% for qualifying production expenses of $100,000 to $500,000.
-15% for qualifying production expenses of $500,001 to $1,000,000.
-30% for qualifying production expenses over $1,000,000.
Contact the film office for more details.
How to Apply
The application must be submitted in hard copy and include an administrative fee of 1% of the anticipated credit (the minimum fee is $200, while the maximum is $5,000) and other required information in order to be considered complete.
Contact the film office for more details.
Additional Information
Exceptions can be made, though there is a suspension on theatrically released feature films as an eligible production type. However, TV movies can still apply.
Eligibility applications must be submitted on an annual basis.
All loan out companies must register with the Connecticut Department of Revenue Service (DRS) and provide Confirmation of Registration issued by the DRS. Loan out companies are also required to register with the Connecticut Secretary of the State.
Each tax credit has a carry-forward of 5 years.
Tax credit vouchers may be sold, assigned, or transferred to one or more taxpayers, in whole or in part, up to a maximum of 3 times as long as the tax credit has not been claimed previously.
Contact the film office for more details.
Related Government Forms
Form 30C, Notice of Claim for Compensation
Injured employees must submit Form 30C to formally file a workers' compensation claim for a job-related injury or illness in Connecticut. Production companies are responsible for ensuring injured cast or crew members are aware of this filing requirement to initiate benefit payments.
Application For Temporary Special Event Permit, Town Of Avon
This application is required to host temporary special events in Avon, Connecticut, including film shoots. It must be submitted at least 30 days prior to the event to allow for necessary reviews and approvals.
Application for a Permit for Commercial Filming and Promotion Town of Greenwich
This application is necessary for commercial filming activities in Greenwich, Connecticut. It facilitates the town's assessment and approval process for such events.
CERT-138 Purchase Certificate
This certificate allows qualified purchasers to buy tangible personal property and services exempt from Connecticut sales and use tax. Production companies can use this form when purchasing items for resale or other exempt purposes.
Connecticut Application for Certificate of Authority (Foreign Corporation)
Out-of-state corporations must file this form to legally conduct business in Connecticut. Film production companies incorporated elsewhere need this to operate within the state.
Connecticut Certificate of Incorporation (Stock Corporation)
This form is used to legally establish a stock corporation in Connecticut. A film production company choosing this business structure must file this certificate with the Secretary of State.
Connecticut Certificate of Organization (LLC - Domestic)
This form is filed to create a domestic limited liability company (LLC) in Connecticut. Production companies opting for an LLC structure must submit this certificate to legally form their business in the state.
Connecticut Digital Animation Production Company Certification Application
Digital animation companies must submit this application to become certified and qualify for Connecticut's digital animation tax credit. Certification is a prerequisite for claiming the credit.
Connecticut Digital Media & Motion Picture Tax Credit Eligibility Application
Production companies must submit this application to determine eligibility for Connecticut's film and digital media tax credit program. This step is essential before incurring qualifying expenses in the state.
Connecticut Digital Media & Motion Picture Tax Credit Guidelines
This document outlines the rules, eligible expenses, and procedures for Connecticut's film and digital media tax credit program. Production companies should review these guidelines to ensure compliance and maximize their credit.
Connecticut Digital Media & Motion Picture Tax Credit Production Tax Credit Audit Instructions
These instructions guide production companies through the required audit process to verify eligible expenses for the tax credit. An independent audit is necessary to substantiate the claimed expenses.
Connecticut Digital Media & Motion Picture Tax Credit Production Tax Credit Voucher Application
After completing a production, companies apply for a tax credit voucher by submitting this form within 90 days of incurring the last qualifying expense. The voucher can then be used to offset tax liabilities or be transferred.
Connecticut Film and Digital Media Infrastructure Project Eligibility Certification Application
This application is for entities seeking certification for infrastructure projects related to film and digital media, making them eligible for a 20% tax credit on qualifying investments. Such projects must meet specific criteria set by the state.
Connecticut State Film Permit Application
This application is necessary for productions seeking to film on state-owned properties in Connecticut, such as state roads, parks, railways, and public university campuses. The Office of Film, Television & Digital Media facilitates the permitting process, coordinating with relevant state agencies. Applicants must provide a project synopsis, scene descriptions, location maps, and certificates of insurance naming the State of Connecticut as an additional insured.
Connecticut Trade Name Application (Business Organization)
Businesses operating under a name different from their legal name must register the trade name with the local town clerk. This is essential for productions using a working title or DBA in Connecticut.
Connecticut Trade Name Cancellation
This form can be used to officially cancel a previously registered trade name when it's no longer in use. It can be useful for productions that have wrapped and wish to formally close out local business identities.
Employer's First Report of Occupational Injury or Illness
Employers must file the Employer’s First Report within seven days of learning about any occupational injury or illness involving their workers. Production companies are required to complete this report promptly if a crew member, cast member, or set worker suffers a job-related injury or illness during production activities.
Form 1A Filing Status and Exemption
This form can be completed in cases of compensable disability to determine the employee's tax filing status and exemptions. It is relevant for productions managing workers' compensation claims.
Form 30D, Dependent's Notice of Claim for Compensation
Dependents of deceased employees must submit Form 30D to claim workers' compensation death benefits in Connecticut. In the event of a work-related fatality on a film production, this form provides the necessary legal notice for surviving family members to seek compensation.
Form 36, Notice of Intention to Reduce or Discontinue Payments
Employers must submit Form 36 to notify the Connecticut Workers' Compensation Commission of their intent to reduce, discontinue, or terminate an employee’s workers' compensation benefits. A production company must file this form if adjusting payments after a crew member's recovery or return to work.
Form 6B, 6B-1 and 75 Directions
This document provides directions for filing the forms 6B, 6B-1, and 75 (below) used when electing to be covered under the Connecticut Workers’ Compensation Act or when revoking a previous election of such coverage.
Form 6B, Coverage Election by Employee who is an Officer of a Corporation or a Manager of an LLC
Corporate officers and LLC managers must submit this form if they wish to opt out of Connecticut workers' compensation coverage. Filing Form 6B allows eligible production company executives to waive coverage, typically in favor of private insurance or other risk management strategies.
Form 6B-1, Coverage Election by Employees who are Members of a Partnership
Partners in a business entity may use this form to elect exclusion from Connecticut workers' compensation coverage. Production companies operating as partnerships must have all eligible partners complete this form if they choose not to participate in the state's workers' compensation system.
Form 75, Coverage Election by Sole Proprietor
Sole proprietors may submit Form 75 to elect inclusion in or exclusion from Connecticut workers' compensation coverage. Independent producers, freelance filmmakers, or other sole operators working on a production may use this form to manage their insurance obligations.
Form CT-588 Athlete or Entertainer Request for Reduced Withholding
Nonresident performers can use this form to request a reduced Connecticut income tax withholding rate. Production companies hiring such performers should submit this form to potentially lower the withholding rate from the standard 6.99%.
Form CT-590 Athlete or Entertainer Request for Waiver of Withholding
This form allows eligible nonresident performers to request a full waiver of Connecticut income tax withholding. Production companies must submit this form at least 14 days before payment to obtain approval for the waiver.
Form CT-592 Athlete or Entertainer Withholding Tax Statement
Withholding agents use this form to report the amount of Connecticut income tax withheld from payments to nonresident athletes or entertainers. Production companies must file this form to document and report such withholdings accurately.
Form CT-941 Connecticut Quarterly Reconciliation of Withholding
Employers use this form to reconcile the income tax withheld from employees' wages on a quarterly basis. Production companies with employees in Connecticut are required to file this form electronically each quarter.
Form CT-941X Amended Connecticut Reconciliation of Withholding
This form is used to amend a previously filed Form CT-941 to correct errors in reported withholding amounts. If a production company discovers discrepancies in their quarterly withholding reports, they must file this form to make corrections.
Form CT-W4 Employee’s Withholding Certificate
Employees complete this form to determine the correct amount of Connecticut income tax to withhold from their wages. Film production companies must collect this from all cast and crew members working in Connecticut to ensure proper tax withholding.
Form CT-W4NA 2025 Employees Withholding or Exemption Certificate-Nonresident Apportionment
Nonresident employees who perform services both within and outside Connecticut use this form to apportion their income, ensuring accurate state tax withholding. Production companies should have nonresident cast or crew complete this form to determine the correct withholding for services performed in Connecticut.
Form OS-114 Connecticut Sales and Use Tax Return
This form can be used to report and remit sales and use taxes collected or owed. It is applicable to productions renting equipment or purchasing taxable goods/services in Connecticut.
Form REG-1 Business Taxes Registraiton Application
This form registers businesses for Connecticut tax obligations, including sales tax and withholding. It is essential for production companies hiring local staff or making taxable purchases.
Town of Fairfield Location Permit Application
Production companies must complete this application to obtain permission for filming at specific locations within Fairfield, Connecticut. The form ensures coordination with local authorities and compliance with town regulations.
Yale Application for Video, Film, or Still Photography Permit
This application is required for any commercial filming or photography on Yale University's campus. Production companies must submit detailed information, including the script or storyboard, a synopsis, and proposed shooting locations. Filming is limited to pre-approved locations during business hours (8:30 a.m. to 5 p.m.) and typically restricted to one day.
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Disclaimer
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this page is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.