Certificate of Compliance Required for Processing Film
Rebates as Approved by Alabama Film Office
Beginning September 1, 2019,
all qualifying film projects approved by the Alabama
Film Office will be required to file a
Certificate of Compliance issued by the Alabama
Department of Revenue before any rebate is
released for payment.
production company receives their Alabama film rebate by
claiming a film credit on its Alabama income tax return
for the tax year in which production costs are
completed. An income tax return that qualifies for the
film rebate must be compliant with all state taxes
administered by the Department of Revenue and must
include a Certificate of Compliance. If the film
production company is a Single Member LLC (SMLLC)
disregarded for income tax purposes, both the SMLLC and
the parent company must submit their Certificates of
Compliance. The Certificate of
Compliance provides assurance that as of the time of the
request, the entity for which the request is made, is
compliant with all state taxes administered by the
Department of Revenue. The Certificate of Compliance can
only be requested using an on-line application available
Once issued, the Certificate of Compliance is valid for
30 days from the receipt date.
There is a
cost associated with each request.
The Certificate of
Compliance is issued electronically within 3 to 5 days,
but there may be instances where additional time is
needed to process a request. Please allow adequate time
for this process when making your request. If the entity
is in compliance, a Certificate of Compliance is
available electronically and can be printed to include
with the income tax returns. If the entity is found to
be non-compliant, instructions on how to re-apply will
be provided. Please note that an additional cost of $14
will apply to each subsequent request.
The Certificate of Compliance must
be submitted with the income tax returns that are
requesting the film rebate. Film rebates will not be
released on tax returns that do not include the
Certificate of Compliance after September 1, 2019.
If you have any questions, please
contact the Office of Economic Development at the
mailing address or telephone number listed below.
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