All eligible projects must apply for accreditation and be certified by Film Wisconsin to receive tax credits.

Approval for Wisconsin film tax credits is granted on a case-by-case basis and is not first-come, first-served. In approving tax credit applications, priority is given to tax-credit-eligible productions that promote the economic and creative development of Wisconsin, with funds spent on Wisconsin-based businesses and crew wages.

Applications for the Film Production Services Credit are reviewed monthly. All applications received by 11:59 p.m. Central time on the last day of every month will be reviewed the following month.

To apply, all applicants will need the following information:

     • Applicant name
     • Authorized contacts' names and telephone numbers
     • Federal ID number
     • Verification of Wisconsin-based CPA retention to ensure audit and tax credit compliance
     • Signed (electronic) application form
     • A complete application with all requested documentation submitted

Film Production Services Tax Credit applicants will also need the following:

     • Script synopsis, creative treatment and/or shooting script
     • Documentation of financial ability to undertake and complete the project, with evidence that at least 25% of funding is currently secured
     • Pre-production start date through the last pre-production date in Wisconsin
     • Principal production start date through the last production date in Wisconsin
     • Post-production start date through the last post-production date in Wisconsin
     • Key creatives list that includes the principal cast and crew, the producer and the director
     • Number of cast and crew employed who reside in Wisconsin
     • Estimation of the total percentage of the project being shot in Wisconsin and the percentage of production taking place in other states
     • The percentage of the total production budget eligible for Wisconsin incentives
     • Estimated value of the tax credit based upon total budgeted eligible production expenses
     • Distribution plan
     • Film Wisconsin screen-credit agreement

For a project to become eligible, an applicant applies for a Tax Credit Accreditation Letter from Film Wisconsin. Upon completion of the project, the applicant commissions a verification of actualized expenses to be prepared by an independent certified public accountant (CPA) licensed in Wisconsin; the CPA will verify the amount of eligible production costs related to the project. The applicant then provides the report to Film Wisconsin to determine the final credit amount, and a Tax Credit Certificate is issued. The recipient of a Tax Credit Certificate may use it or may sell or transfer the credit to another taxpayer, as approved by the Wisconsin Department of Revenue (WDOR).

     • Applicants can, but are not required to, participate in a pre-application consultation. To schedule an appointment, email vpope@travelwisconsin.com
     • Applicant submits an application and supporting documentation through the Film Wisconsin website. Apply for the Production Company Investment Tax Credit Application or the Production Services Tax Credit.
     • Film Wisconsin reviews the application and determines if the proposed project meets the program’s minimum requirements.
     • Upon satisfactory review, Film Wisconsin will issue the applicant a Tax Credit Accreditation Letter and schedule an implementation meeting with the approved applicant.
     • Applicant provides a final expenditures report prepared by a Wisconsin-based CPA to Film Wisconsin within 30 days of the project completion date. Film Wisconsin reviews the report, requests additional documentation if needed, and issues a Tax Credit Certificate upon receiving sufficient accounting.
     • Applicant files for the credit on its Wisconsin tax return filed with the WDOR. In the event the Tax Credit Certificate holder elects to assign the certificate to another taxpayer, the assignee must notify the WDOR within 30 days of possible assignment for approval. 

*Compensation cap does not apply to the salary or wages paid to the project’s 2 highest-paid employees.

Eligible productions must spend a minimum of $100,000 per project 30 minutes or longer and a minimum of $50,000 for projects less than 30 minutes in the state of Wisconsin.

Along with 30% of qualified production expenditures (payroll and physical production spend), 100% of sals and use taxes paid in Wisconsin for purchases used in production can be reimbursed as a transferable tax credit through this program.