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. Complete a 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 MPIP 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

IMPORTANT DATES
MPIP APPLICATION DEADLINES

Fiscal Year 2018

  • January 15, 2018
  • February 15, 2018
  • March 15, 2018
  • April 15, 2018
  • May 15, 2018
  • June 15, 2018
GOED BOARD MEETINGS

Fiscal Year 2018

  • January 11, 2018
  • February 8, 2018
  • March 8, 2018
  • April 12, 2018
  • May 10, 2018
  • June 14, 2018
MPIP FAQ
IMPORTANT DOCUMENTS

AGREED UPON PROCEDURES

The purpose of these agreed-upon procedures is to clearly outline the requirements for a Motion Picture Company after completion of their state approved production and for an Independent Utah CPA performing a review of the Motion Picture Company’s production activity.

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C.P.A. AUDIT FORM

This form will need to be completed and returned to an independent Utah Certified Public Accountant to fulfill the audit process.

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MPIP APPLICATION PROCESS
  1. Contact our office about your project
  2. 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

SUBMIT AN APPLICATION

To submit a MPIP Application, you will require access to the application portal. Contact the Utah Film Commission and speak with a team member about your project. Our team member will then send you login information.

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