Production Incentives Database

An independent CPA must issue a report to the Director of the Ohio Development Service Agency certifying the production company's eligible production expenditures.

Prior to production, register and complete an online application. application packet must include:
- Signed Completed Application Form
- Signed Tax Disclosure Form
- Production Budget
- Shooting Script and Script Synopsis
- Documentation of financial ability to undertake and complete the project
- Trade Secret Information Summary and Justification (if applicable).

Ohio requires a nonrefundable application fee in an amount equal to one-half percent of the estimated value of the tax credit, up to a maximum of $10,000. The fee is due within 45 days of receipt of the invoice and notice of the director's certification of the project.

Productions must begin within 90 days of being determined eligible for the credit

OH is NOT a first come first serve credit and credits are awarded on economical impact.

Applications will be reviewed and awarded in two rounds annually. The first to be completed by July 31st of each year and the second to be completed by January 31st of each year. Each round will award $20 Million of the annual $40 Million allocation plus any rollover amounts from the preceding period

Upon completion of filming submit qualifying expenditure documentation and other required documents to the Ohio Film Office.

File an Ohio State Tax Return to receive the tax credit or refund.

Beginning July 1, 2020, credits will be issued in two rounds of approximately $20,000,000 each – 1 by the last day of January and 1 by the last day of July. Productions will be evaluated, ranked and awarded based on the positive economic impact and workforce development effect of each production in Ohio.

In the case of a television series, the Director of Development may certify the production of each episode of the series as a separate tax credit-eligible production.