Please note: The application process described below, the forms and their accompanying instructions are consistent with the New York City and New York State rules governing the administration of the tax incentive. However, should anything in the form or instructions be inconsistent with the final rules, the final rules will prevail. For a copy of the New York City final rules, please click here. For a copy of the New York State rules, please click here.

Initial Application: How to Apply

Productions applying for the New York State “Empire State Film Production Credit” and for the New York City “Made In New York Film Production Tax Credit” will first need to file an initial application, which consists of the following documents:

Each of the forms below is available for download as a PDF document, and requires the free Acrobat Reader for viewing and completion.

FORM A – Initial Application for New York City and/or New York State with its accompanying instructions. This is a combined application that can be used to apply for the State and/or City credits. A copy of this application needs to be submitted separately to both offices. 
     FORM A
     FORM A INSTRUCTIONS

FORM B - Schedule of Qualified Expenditures. This is a detailed chart of accounts that shows, line by line, which expenses in a standard film or television budget are qualified and which are not qualified to count towards the tax credit. Form B is informational only and does not need to be submitted with the application. 
    FORM B

FORM C – Budget Cost Qualifier Detail Page and Summary Page. This form has two parts; both parts must be submitted with the application. The Budget Cost Qualifier is a summary of projected expenses, separated into columns identifying the expenses as either qualified or not qualified to count towards the tax credit or the threshold requirements. The Detail Page is the worksheet to be filled out. The Summary Page is automatically generated and does not require inputs. The completed FORM C provides the supporting detail for the information requested on FORM A. 
    FORM C

Click here  for the final application.

Click here for the tax forms to be filed with your NYC tax return.

Project budget – The most current version of the projected budget is a mandatory part of the application. The budget must be submitted with the Initial Application in order for the application to be considered complete.

Freedom Of Information Law Letter – To protect confidentiality, you may submit a letter along with the application requesting that application information be withheld from disclosure. See Section Nine in FORM A for FOIL disclosure information.

These combined documents are the initial application which lead to conditional approval of the project for the New York State and/or New York City film production tax credit. Receipt of a certificate of conditional eligibility does not guarantee availability of the credit, which is dependent on the final budget meeting the requirements of the credit.

When to apply:

Applications must be submitted prior to the start of principal photography but not more than 90 days prior to the start of principal and ongoing photography. Applications submitted more than 90 days prior to the scheduled start of principal photography will not be accepted.

Next Steps: What happens after you submit this Initial Application?

1. Interview – You must call either the Mayor’s Office of Film, Theatre and Broadcasting (NYC Office) at (212) 489 – 6710 or the New York State Governor’s Office of Motion Picture Development (NYS Office) to schedule an appointment to discuss the application. If possible, this meeting may be held in conjunction with both offices. This meeting must be attended by a producer and either the line producer, unit production manager, production accountant or their designee, subject to approval of the NYC and NYS Offices.

2. Approval – If the initial application is approved, the NYS Office and/or NYC Office shall issue a certificate of conditional eligibility to the authorized applicant. The NYS Office shall provide a copy of such certificate to the New York State Department of Taxation and Finance. The NYC Office shall provide a copy of such certificate to the New York City Department of Finance. Receipt of the certificate of conditional eligibility does not guarantee availability of the credit or amount of the credit, which is dependent on the final budget meeting the requirements of the credit.  Please note that actual receipt of the Made In New York Film Production Tax Credit is subject to the availability of City funds for the program.

3. Notification of Start of Principal and Ongoing Photography – If the Initial Application is approved, the production will be required to notify both the NYS and NYC Offices, in writing, on the date principal and ongoing photography begins on the qualified film. At that time, the production is required to provide the NYS and NYC Office with:
• Written notice of start of principal and ongoing photography
• Crew call sheet for the first day of production
• Production shooting schedule
• Current “sign off” budget
• Updated FORM C that ties to the current budget
• Any additional documents as may be requested by either Office.

4. Final Application – No more than 60 days after the completion of post production on the qualified film, the production must submit a completed Final Application (FORMS D & E) and all the supporting documents, including but not limited to a final budget, general ledger, payroll report, cast & crew list, production shooting schedule, daily production reports and any other documents required to accompany that Final Application. Failure to provide the final information may result in a loss of the credit.

5. Record Retention - Each authorized and approved applicant must maintain records, in paper or electronic form, of any qualified productions costs used to calculate its potential or actual benefit(s) under this program for a minimum of three years from the date of filing of the tax return on which the applicant claims the tax credit. The NYS Office and the NYC Office shall have the right to request such records upon reasonable notice.