Empire State film post-production credit
Who is eligible?
You are entitled to this refundable credit if you or your business:
- paid or incurred qualified post-production costs in producing a qualified film at a post-production facility in New York State, and
- has an allocation certificate issued by the New York State Governor's Office of Motion Picture & Television Development.
For additional information about the program’s application and approval process, visit Empire State Development: New York State Film Tax Credit Program (Post Production)
How much is the credit?
The credit amount is based on the qualified post-production costs. The amount is allocated by the New York State Governor's Office of Motion Picture & Television Development and is indicated on the certificate.
Additional information
- Empire State Development: Television and Film
- Form CT-261, Claim for Empire State Film Post-Production Credit, and its instructions (for corporations)
- Form IT-261, Claim for Empire State Film Post-Production Credit, and its instructions (for all others)
To learn about other New York State tax credits available to businesses, see Business incentives.
Updated: