ILLINOIS

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Incentive	30%-45% Transferable Tax Credit
Labor
Resident ATL	30%
Resident BTL	30%
Non-Resident ATL	30% (limited to certain positions)
Non-Resident BTL	30% (limited to certain positions)
Labor Uplifts	15% on salaries of individuals who live in economically disadvantaged areas whose unemployment rate is at least 150% of the State's annual average.
Qualified Spend
Spend	30%
	Qualified expenditures include tangible, personal property and services purchased from Illinois vendors, and compensation paid to Illinois resident employees. Click here for a list of qualified expenditures.
Minimum/Caps
Minimum Spend	$100K ($50K for 30 minutes or less)
Project Cap	None
Compensation Cap	$500K
Annual Cap	None
Application
	Production must complete and submit the Illinois Film Tax Credit Application at least 5 days before principal photography begins in Illinois. Commercial Advertising Applications must be submitted at least 24 hours prior to start of filming in Illinois.
Additional Requirements
Screen Credit	Yes
CPA Audit	Yes
Loan-Out Registration	No
Income Tax Withholding	Individual: Not Required Loan-out: Not Required
Sunset Date	December 31, 2032
Carry Forward	5 Years
Additional Information	Reality TV is approved on a case-by-case basis. Application must include the diversity plan - specific goals for hiring minorities and women
The Illinois film Office Peter Hawley, Film Commissioner 312.814.3600 film@illinois.gov www.film.illinois.gov