800.453.8824
TAX CREDIT

A 20% or 25% fully refundable tax credit is available for qualifying productions.

HOW IT WORKS

The Motion Picture Incentive Program tax credit is a fully refundable rebate that operates on a post-performance basis. The production company must submit a independent review of in-state expenses by a licensed Utah certified public accountant once production in the state has been completed.

  1. Call our office and let us know about your project.
  2. Submit a completed Motion Picture Incentive Program (MPIP) application
    1. Must be accepted by the UFC prior to principal photography starting
    2.  Please check the “Important Dates” section
  3. The UFC will review the MPIP application 
    1. If accepted, the project will be advanced to the GOED* Board
  4. GOED Board review
    1. If approved, your funds will become encumbered. Rest easy, your incentive isn’t going anywhere.
  5. Now you can start production in Utah.
    1. Your accountant should be tracking Utah spend.
    2. Once completed, turn in a CPA-verified Utah expenditure report
  6. After the report is verified, a tax credit certificate is issued.
    1. You can claim the tax credit when you file your Utah taxes
    2. The tax credit will be given as a rebate check from the tax commission**

*Governor’s Office of Economic Development
**Pass through entities would be required to pass through their credit and refund to their shareholders. The tax commission cannot issue refunds to a pass-through entity.”

TAX CREDIT REQUIREMENTS
  • A Motion Picture Incentive Program application must be completed and accepted PRIOR to the start of principal photography
  • $500,000 minimum of qualified spend in Utah
  • 75% of cast and crew hires are Utah residents (excluding extras and five principal cast members)
  • Demonstrate the Utah Production Budget is 100% financed
  • Show a Utah Film Commission screen credit
  • Supply five (5) production film stills that are approved for use by the UFC
  • Grant access to ATL* interviews and/or BTS** footage
    • The production will share agreed upon BTS  footage with the UFC;
    • Or the UFC will be allowed on set to produce BTS footage and conduct ATL interviews
  • The MPIP operates on a post-performance basis, therefore the production company must deliver an independent review of expenses by a licensed Utah certified public accountant

*ATL: Above the line
**BTS: Behind the scenes

MPIP FAQ
IMPORTANT DATES
MPIP APPLICATION DEADLINES

Fiscal Year 2018

  • June 30, 2017
  • July 28, 2017
  • August 31, 2017
  • September 29, 2017
  • October 27, 2017
  • November 30, 2017
  • December 29, 2017
GOED BOARD MEETINGS

Fiscal Year 2018

  • July 13, 2017
  • August 10, 2017
  • September 14, 2017
  • October 12, 2017
  • November 9, 2017
  • December 14, 2017
  • January 11, 2018
MPIP APPLICATION PROCESS
  1. Contact our office about your project
  2. Download and complete the film incentive application
  3. Application review by the UFC for advancement to the GOED* Board
  4. Project review by the GOED Board**
  5. UFC will notify applying company of the GOED Board’s decision within 24 hours of the meeting

*GOED (Governor’s Office of Economic Development)
**All Utah film incentives must be approved by the GOED Board

DOWNLOAD APPLICATION

Please download the MPIP Application and fill out all the necessary information. Hand written applications won’t be accepted. Please be prepared to attach all the necessary documents which include:

  • Script
  • Line item budget
    • Total budget
    • Utah spend (qualified dollars left in the state)
  • Proof of financing documentation, one of the following is needed:
    • Completion bond
    • SAG bond
    • Payroll statement
    • Bank statement
    • In‐studio financing letter or agreement
  • This application and other records related to this application may be subject to public disclosure under Utah’s Government Access and Management Act (GRAMA). To request information be protected, please  submit the ATTACHMENT l REQUEST FOR PROTECTED RECORD STATUS form that comes with the MPIP Application. More information on GRAMA can be found on the Utah Attorney General website.
DOWNLOAD APPLICATION

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