Utah Film Incentive – Utah Film Commission

FILM INCENTIVE

film incentive programs

Utah’s film incentive programs offer qualifying film and television productions up to 25% tax credit or cash rebate on Utah spend.

20% or 25% on qualified Utah spend

Fully refundable tax credit or cash rebate

Post-performance

No per-project cap on tax credit

$8.29 million per year is allocated to the MPIP fund

MOTION PICTURE INCENTIVE PROGRAM

A 20% or 25% post-performance incentive is available to projects that will spend a minimum of $500,000 in Utah.

The purpose of the Motion Picture Incentive Program (MPIP) is to encourage the use of Utah as a site for film production. Utah’s crew, vendors, cast, natural scenic wonders and diverse topography provide a variety of magnificent settings from which the film industry can choose to shoot a production. Please review program options, application due dates, and FAQs.

MPIP applications must be completed and accepted PRIOR to the start of principal photography

- $500,000 minimum of qualified spend in Utah
- Demonstrate the Utah production budget is 100% financed
- Submit a distribution plan
- Show a Utah Film Commission screen credit
- Supply five (5) production film stills
- Grant access to ATL interviews and/or BTS footage
  - The production will produce the footage and deliver it to the UFC or the UFC will be allowed on set to produce BTS footage and conduct ATL interviews
- Deliver an independent review from a licensed Utah CPA utilizing the agreed-upon procedures (see section below)

ATL= above the line, BTS = behind the scenes

Complete script or treatment
Total production budget
Utah production budget (qualified dollars left in the state)
Proof of financing documentation
- Completion bond
- SAG bond
- Payroll statement
- Bank statement
- In studio financing letter or agreement
Request for protected record status

COMMUNITY FILM INCENTIVE PROGRAM

A 20% post-performance incentive is available to projects that will spend between $20,000 – $500,000 in Utah.

The Community Film Incentive Program (CFIP) is designed to foster new and up-and-coming local filmmakers and productions. Please review requirements, application due dates and FAQs.

CFIP Application must be completed and accepted PRIOR to the start of principal photography

Minimum qualified spend in Utah of $20,000
Maximum qualified spend in Utah of $500,000
85% of cast & crew are Utah residents
At least one ATL position is a Utah resident
At least $100 a day for cast and crew wages
At least one of the key department heads has to be in the position for the first time
Demonstrate the Utah production budget is 100% financed
Submit a distribution plan
Show a Utah Film Commission screen credit
Supply five (5) production film stills
Grant access to ATL interviews and/or BTS footage
- The production will produce the footage and deliver it to the UFC or the UFC will be allowed on set to produce BTS footage and conduct ATL interviews
Deliver an independent review from a licensed Utah CPA utilizing the agreed-upon procedures

ATL= above the line, BTS = behind the scenes

Complete script
Total production budget
Utah production budget (qualified dollars left in state)
Proof of financing documentation
- Completion bond
- SAG bond
- Payroll statement
- Bank statement
- In studio financing letter or agreement
Request for protected record status

APPLICATION & APPROVAL PROCESS

To request an incentive application, call the Utah Film Commission at 801.538.8740.

FILM INCENTIVE PROCESS

CONTACT OUR OFFICE

Contact the Utah Film Commission at 801.538.8740 to speak with a member of our team about the film incentives and to request an online application.

INCENTIVE APPLICATION

To move forward, your application must be complete and meet the requirements for one of the film incentive options. You must submit an application before principal photography takes place. The deadline to submit an application is the 15th of each month.

REVIEW AND APPROVAL

Utah Film Commission will review your application and if applicable, the project will advance to the GOED Board for approval. If approved, you will receive a commitment letter which will need to be signed and returned within 30 days.

PRODUCTION IN UTAH

After you have signed the commitment letter, you will receive the contract. The contract will need to be signed within 30 days of receipt. Begin tracking production activity in Utah. Once Utah production is complete, submit your required documentation to your licensed Utah CPA for review. Utah Film Commission will provide an online portal where you will be able to submit the required information and documentation.

REQUEST INCENTIVE

Once your CPA review is complete, log into your incentive portal provided by the Utah Film Commission to submit your film incentive request. GOED will review the required documentation and process incentive as a check or tax credit incentive.

AGREED UPON PROCEDURES

Requirements for a motion picture company to receive their approved incentive.

REQUIRED DOCUMENTATION

The provided spreadsheet templates (Cast and crew list, location list, vendor list) must be completed and provided to a Utah CPA for review.

CAST & CREW LIST
LOCATION LIST
VENDOR LIST
CERTIFICATE OF COMPLIANCE
AUTHORIZATION TO DISCLOSE RECORDS

AGREED UPON PROCEDURES

The agreed-upon procedures outline the requirements for a Motion Picture Company after completion of their state approved production and for an independent Utah Certified Public Accountant (CPA) performing a review of the Motion Picture Company’s production activity.

DOWNLOAD

AGREED UPON PROCEDURES FORM

The Motion Picture Company will need to complete the Agreed Upon Procedures Form. Please contact Syd Smoot, ssmoot@utah.gov or 801-538-1371 for access.

HELPFUL INFORMATION

FILM INCENTIVES FAQ

For more information about the Utah Film Commission’s Incentive programs, visit our FAQ page or call the office at 801.538.8740.

INCENTIVE FAQ

ADMINISTRATIVE CODE

Administrative rules for Utah’s film incentive programs.

RULES