EP Services Offered
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Location Production Needs
|Incentive||30%-45% Transferable Tax Credit|
|Non-Resident ATL||30% (limited to certain positions)|
|Non-Resident BTL||30% (limited to certain positions)|
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 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 Spend||$100K ($50K for 30 minutes or less)|
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.
|Income Tax Withholding|
Individual: Not Required
Loan-out: Not Required
|Sunset Date||December 31, 2032|
|Carry Forward||5 Years|
The Illinois film Office
Peter Hawley, Film Commissioner