*For projects 30 minutes and under, the minimum spend is $50,000. For projects over 30 minutes, the minimum spend is $100,000.

To qualify for Missouri’s Motion Media Production Tax Credit productions must employ a minimum number of Missouri registered apprentices or Missouri-resident veterans, based on in-state qualified spend”
 
  • Projects spending less than $5,000,000 must hire 2 apprentices or veterans
  • Projects spending $5 million to $9,999,999 must hire 3 apprentices or veterans
  • Projects spending $10,000,000 to $14,999,999 must hire 6 apprentices or veterans
  • Projects spending $15,000,000 or more must hire 8 apprentices or veterans

Projects must submit an economic impact report.

Majority Missouri Bonus: a 5% bump if at least 50% of the project is filmed in Missouri.

Rural/Blighted Area Bonus: a 5% bump if at least 15% of the project is filmed in a rural or blighted (enhanced enterprise zone)area of Missouri.

Resident Advancement Bonus: a 5% bump if at least three production departments advance a Missouri resident to the next level in their craft.

Positive Portrayal Bonus: a 5% bump if the production paints Missouri in a positive light (supporting documents required).

Select County Bonus: a 2% bump (10% of the 20% base credit) if the production office is located in a Second, Third or Fourth Class County, as determined by the state.

1. Qualified Motion Media Productions can submit a notarized preliminary application to the Missouri Film Office (mofilm@ded.mo.gov), along with the below supplemental documents:

  • Script
  • Preliminary Qualified Expenses Worksheet
  • Economic Impact Statement
  • Percentage Increase Form
  • Proof of full financing for Missouri spend
  • E-Verify MOU Page

2. Once production/post has wrapped, the production company must submit the final application along with the below supplemental documents within 90 (ninety) days of the date the final qualified expense was incurred. Documents include: 

  • Shooting script
  • Missouri shooting schedule
  • Call sheets for Missouri shoot dates
  • Final Qualified Expenses Worksheet
  • Final Percentage Increase Form
  • Independent CPA report
  • Vendor List
  • Proof of Missouri residency (driver’s license, utility bill, W-2, 1099, etc) for 2-8 military veterans or registered apprentices. For military veterans proof of veteran status (discharge paperwork or military ID). For registered apprentices proof of attending a registered apprentice training (workshop registration email)

4. All final applications must include a report from a Missouri-licensed CPA, paid for at the production company’s expense, attesting that all of the expenses claimed are qualifying expenses. 

5. After approving the final application, the Missouri Film Office will send the production company a tax credit issuance fee invoice for 2.5% of the tax credit amount. Once the production company pays the issuance fee, the tax credit will be issued.

Second, Third, and Fourth Class Counties are any that are not included in the following list: Boone, Buchanan, Camden, Cape Girardeau, Cass, Christian, Clay, Cole, Franklin, Greene, Jackson, Jasper, Jefferson, Platte, St. Charles, St. Francois, St. Louis, and Taney counties, as well as the City of St. Louis.