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Here's everything you'll need

To Start

Additional Info

To Finish

Please Include 2 Copies of All Audit Materials, and an Electronic Version if Available.

Public Acts

  • PA 77 OF 2008 - Amends MBT, 40% - 42% Credit for production companies.
  • PA 122 OF 1941 -

    Amends PA 122 of 1941, Avoids an amendment by reference.

  • PA 79 OF 2008 -

    Amends the Income Tax Act, Allows production company to claim the 40% - 42% credit against income tax.

  • PA 86 OF 2008 -

    Amends MBT, Tax credit for investment in film production infrastructure.

  • PA 87 OF 2008 -

    Amends MEGA Act, Extends MEGA credits to production companies.

  • PA 74 OF 2008 -

    Amends MSF Act, Worker job training tax credit.

  • Public Acts 76,81,82,83,and 84 -

    Free use of state property.

Incentives

FILM INCENTIVE AUDIT CHANGE EFFECTIVE IMMEDIATELY

In order to receive the Certificate of Completion, all Michigan projects completed after January 1, 2010, are required to provide a full audit of production expenses rather than the prior acceptance of Agreed Upon Procedures.
Please see the new Michigan Film Post-Production Audit Packet on this website.

    Fast Facts

  • Must spend at least $50,000 in Michigan to be eligible.

  • 40% refundable tax credit, across the board on Michigan expenditures.

  • Claim an extra 2% if filming in one of the 135 Core Communities in Michigan (click the link to download and print a map of the core communities).

  • Labor and Crew: 40%-42% Resident Below the Line. 40%-42% Above the Line regardless of domicile. 30% Non-resident Below the Line.

  • $2 million salary cap per employee per production. There is no other cap and no sunset.

PDF downloads

Application must include: estimated Michigan expenditures, project type, Michigan production days, local hires and more. The company must send a script/storyboard, insurance documents, the budget, any confidential information requirements and the application fee of $100. The project must commence pre-production within 90 days of approval.


YOU MUST HAVE AN AGREEMENT APPROVED AND SIGNED BY BOTH THE MICHIGAN FILM OFFICE AND THE MICHIGAN DEPARTMENT OF TREASURY BEFORE INCURRING ANY ELIGIBLE PRODUCTION EXPENSES.


*There is also an infrastructure tax credit program as well as a nontransferable nonrefundable workforce development tax credit for hiring and training current MI crewmembers to a higher level.
This incentive became effective in April 2008.

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