California Film Tax Credit 4.0: Spring 2026 Application Windows

California remains a premiere global destination for film and television production, and with the recent launch of Program 4.0, the state has reinforced its commitment to retaining and attracting top-tier projects.

For independent and non-independent filmmakers, the next few weeks are critical. The California Film Commission (CFC) has announced the dates for Application Window #6, which will open on March 2, 2026.

This is widely expected to be the final application window for feature films in the current fiscal year. If you are targeting a 2026 shoot in the Golden State, this is your moment to act. Remember, once you’ve been accepted into the program, you have 180 days to start production.

Feature film applications open in March

The upcoming window applies to both independent and non-independent feature films. The timeline moves quickly, so preparation is key.

• Application Window Opens: March 2, 2026 (8:00 AM PST)
• Application Window Closes: March 4, 2026 (5:00 PM PST)
•  Phase II Notification: March 5, 2026
• Credit Allocation Letter (CAL) Date: April 13, 2026

Note: The online portal will go live on the morning of March 2. Budgets submitted must exclude costs incurred prior to the CAL issuance date of April 13, 2026.

Under Program 4.0, California’s $750 million annual allocation is more robust than ever, but the application process remains competitive. Success often hinges on the Jobs Ratio—a calculation of your qualified wages and non-wage spend relative to the tax credit amount.

Key factors producers need to know for this application round:

1. Jobs ratio: Applicants are measured against their specific applicant pool, and each minimum is dependent on the types of productions applying.

While every pool is unique, the CFC has released historical data for the lowest adjusted job ratios from previous windows. For example, Feature Films historically required a ratio around 2.13, while Independent Films over $10M hovered near 2.16.

Remember, these are historical reference points, not guarantees for this specific window.

You can visit the CFC’s Jobs Ratio Calculator to determine your project’s jobs ratio.

2. Accurate budgeting: The CFC has emphasized the importance of accurate budget tagging, particularly regarding box rentals and car allowances. 

Review the CFC's Budget Tagging and Tracking Tips to ensure your qualified vs. disqualified spend is categorized correctly to maximize your ratio.

For producers looking to get granular on the new diversity, equity, and inclusion (DEI) requirements or set safety protocols introduced in Program 4.0, the CFC is hosting a DEIA 4.0 Guidance Session via Zoom.

• Date: Friday, February 26, 2026
• Time: 3pm PST
• Attend: You can register for the session here

Television applications to open in April

For our television clients, mark your calendars now. While the current focus is on features, the final television application window of the fiscal year is scheduled for April.

If you have a recurring series, a relocating show, or a new pilot, you should be finalizing your budgets and incentive scenarios now to be ready for the upcoming deadline.

• TV Application Window Opens: April 6, 2026
• TV Application Window Closes: April 8, 2026

Navigating the nuances of Program 4.0—from the new uplift calculations to the specific tagging requirements—can be complex. Entertainment Partners is here to ensure your application is not just compliant, but competitive.

Whether you need help calculating your preliminary Jobs Ratio or managing the Phase II documentation, our team is ready to support your production. Contact EP’s incentives team today.