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Incentives

Production Incentives Database

Montana Post Production

Post Production
Incentive Type Transferable Non-Refundable Tax Credit
Spend 25%
Above the Line Residents 25%
Below the Line Residents 25%
Bonus 5% bonus on qualified postproduction expenditures incurred in an underserved area incurred in an "Underserved area" . "Underserved area" means a county in this state in which 14% or more people of all ages are in 19 poverty as determined by the U.S. bureau of the census estimates for the most current year available
Project Criteria Minimum instate spend for feature film and TV is $350,000 and at least 50% - For the Post Production credit at least 50% of all expenditures must incur in MT and at least 50% of all Post Production Activities must incur in MT.
Loanout Registration Required Yes
Loanout Withholding Yes, 6.9%
Annual Funding Caps $7,500,000
Project Caps None
Minimum Spend $50,00-$300,000
Sunset Date None
Audit Requirements
Third party CPA expenditures Verification Report is required
Getting Started
Application Fee ;
$1000 for any post production company utilizing the post credit.

The department of commerce shall notify the applicant within 30 days of receipt of the application as to whether the production qualifies as a state-certified production.
Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Production expenditures and compensation paid must be submitted within 60 days of the completion of principal photography or, for a state-certified production for which expenditures will be claimed for multiple tax years, by the end of the tax year for which the credit will be claimed. if you miss the 60 day deadline, you must wait until the following tax year.
5 Year Carry Forward
Recapture is possible
Transfer value must be at least 85% of the credits' value
a 2% transfer fee(of the credit amount) is due at the time of the transfer
Additional Information
Max credit earned up to 30%

Compensation Cap; excluding an actor, director, producer, or writer, the portion of any compensation that exceeds $500,000 for a single production is not included when calculating the base investment
The most each employee can earn back in credit is $125,000
The most an actor, director, producer, or writer can earn back in credit is 20% on the first $7.5M earned





Last updated: 05/14/2019

Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at clientservices@mediaservices.com.