MONTANA

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	20%-35% Transferable Tax Credit
Labor
Resident ATL	20%
Resident BTL	25%
Non-Resident ATL	20%
Non-Resident BTL	15%
Qualified Spend
Spend	20%
	Qualified expenditures include preproduction and production expenditures incurred in Montana that are directly used for a qualified production.
Spend Uplifts	10% on payments made to a Montana college or university for stage rentals, equipment rentals, or location fees for filming on campus 10% on all in-studio facility and equipment rental expenditures incurred in Montana for a production that rents a studio for 20 days or more 5% for production expenditures made in an underserved area 5% for using "Film Montana" screen credit
Minimum/Caps
Minimum Spend	$350K
Compensation Cap	$7.5M
Annual Cap	$12M
Application
	The application for pre-certification with the Montana Film Office on qualified productions must be submitted before the start of principal photography.
Additional Requirements
Screen Credit	Yes
CPA Audit	Yes
Loan-Out Registration	Yes
Income Tax Withholding	Individual: 4.7% - 5.9% Loan-out: 5.9%
Sunset Date	None
Carry Forward	5 Years
Montana Film Office Allison Whitmer, Film Commissioner 406.841.2876 allison.whitmer@mt.gov www.montanafilm.com