Production Incentives Database

Illinois  

   
Incentive TypeTransferable Non-Refundable Tax Credit
Spend30%
Above the Line Residents30-45%
Above the Line NonresidentsN/A
Below the Line Residents30-45%
Below the Line NonresidentsN/A
Bonus 115% on salaries of individuals (making at least $1,000 in total wages) that live in an economically disadvantaged area (at least 13.8% unemployment).
Project Criteria$100,000 minimum local spend for production 30 minutes or longer. $50,000 minimum local spend for productions of less than 30 minutes
Loanout Registration RequiredNo
Loanout WithholdingNo
Annual Funding CapsNone
Project CapsNone
Minimum Spend$100,000
Sunset Date05/06/2021

Illinois Film Office
100 W. Randolph, 3rd floor,Chicago, IL 60601

Cesar Lopez, Tax Credit Specialist
Phone: 312 814 3600
EmailWebsite

Also Applies To:
Animation
Commercials
Documentaries
Game Shows
Interactive
Industrials
Music Videos
News
Sports
Reality TV
Audit Requirements
An audit by a CPA approved by the Illinois Film Office is required.
Getting Started
Submit the application 5 business days prior to the beginning of principal photography in Illinois (24 hours for commercials) including:
- Proof of Copyright or Contract
- Diversity plan outlining specific goals for hiring minorities and females
- Competitive need statement
Screen Credit Required
Yes
Company Registration
No
Sales Use Tax Relief
No
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
The tax credit will be issued upon the Illinois Film Office's verification of all costs submitted by the CPA and verification that the applicant has met or made good-faith efforts in achieving the goals of their diversity plan.
Additional Information
Compensation Cap: $100,000 maximum compensation per resident employee.

Expenses that are directly incurred for the production from the final script stage to the end of post-production are eligible for the tax credit.

The tax credit can be claimed upon completion of the production but no later than 2 years following the completion of the production.

Tax Credit has a 5 Year carry forward
Last updated: 11/02/2016
Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at incentives@media-services.com.