Once Your Application is Approved:
Applicants must comply with all existing Labor, Employment, Immigration and Internal Revenue laws and regulations.
Be sure that your line producer, producers, and production accounting team understand the importance of following and reading our Rules and Regulations.
You must also file a Business Privilege Tax form BPT with the Alabama Department of Revenue. If you need further information you can contact: Alabama Department of Revenue, Business Privilege Tax Unit 334-353-7923.
You will need to fill out an Alabama Declaration of Residency for each In-State-Hire to get the 35%. (Must also have proof of Residency) Make sure you keep copies of all receipts etc. for the CPA Audit. (See Audit information)
You must keep up with the total amount that you receive in tax exemptions from expenditures and on the lodging tax exemptions (just the 4% tax exemption portion and the total expenditures that were exempt)
Once filming has finished you must hire a CPA for an agreed upon procedure audit to be performed. When the CPA is finished with your audit they will send all information to our office for review.
After approval from our office a "Notice of Rebate" will then be sent to you and the Revenue Department.
IMPORTANT NEW INFORMATION: Alabama Film Rebate PROCEDURES FOR CLAIMING THE ALABAMA FILM REBATE
ALABAMA DEPARTMENT OF REVENUE: Loan-Out Company Affidavit
The Production Company should wait until they have received their rebate check to withdraw, either as Foreign Corporation Certificate of Withdrawal (Business or Nonprofit) or Foreign LLC Certificate of Withdrawal.
NOTICE: 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.
The 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 at 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.
Once issued, the Certificate of Compliance is valid for 30 days from the receipt date. There is a $14 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.Office Of The Commissioner Economic Development Alabama Department of Revenue P.O. Box 327001 Montgomery, AL 36132-7001 (334) 242-1175