Production Incentives Database

Ohio  

   
Incentive TypeTransferable Refundable Tax Credit
Spend30%
Above the Line Residents30%
Above the Line Nonresidents30%
Below the Line Residents30%
Below the Line Nonresidents30%
Project Criteria$300,000 minimum qualified spend.
Loanout Registration RequiredYes
Loanout WithholdingNo
Annual Funding Caps$40,000,000
Project Caps5000000
Minimum Spend$300,000
Sunset DateNone

Ohio Development Services Agency, Ohio Film Office
77 South High Street, Floor 28, Columbus, Ohio 43215

Troy Patton, Film Office Manager
Phone: 614 466 4211
EmailWebsite

Also Applies To:
Animation
Commercials
Documentaries
Game Shows
Interactive
Industrials
Music Videos
News
Sports
Reality TV
Audit Requirements
An independent CPA must issue a report to the Director of the Ohio Development Service Agency certifying the production company's eligible production expenditures.
Getting Started
Prior to production, register and complete an online application. application packet must include:
- Signed Completed Application Form
- Signed Tax Disclosure Form
- Production Budget
- Shooting Script and Script Synopsis
- Documentation of financial ability to undertake and complete the project
- Trade Secret Information Summary and Justification (if applicable).

Ohio requires a nonrefundable application fee in an amount equal to one-half percent (.5%) of the estimated value of the tax credit, up to a maximum of $10,000. The fee is due within 45 days of receipt of the invoice and notice of the director's certification of the project.

Applications will be responded to within 30 days after receipt of the required information. If an application for a tax credit is approved, the Ohio Film Office will prepare and send (e-mail) an Award Letter to the applicant. The Award Letter will specify the maximum amount of eligible tax credits. In addition, the applicant's obligations will be included, consisting of
application fee invoice (due within 45 days of the invoice date)
90 day reviewable progress report form (due 90 days after certification)
Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
No
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Upon completion of filming submit qualifying expenditure documentation and other required documents to the Ohio Film Office. Ownership of all or part of the credit may be transferred to a third party

File an Ohio State Tax Return with tax credit certificate to receive the tax credit or refund.
Additional Information
In the case of a television series, the Director of Development may certify the production of each episode of the series as a separate tax credit-eligible production.






Last updated: 10/26/2016
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.