Connecticut Tax Credits
Key Success Factors
Application
Applicant must file Eligibility Application with the film office no later than 90 days after first qualified expenditures
Spend Requirements
$100,000
CPA Audit Required?
Yes
Loan-Out:
Registration/Withholding
Registration/Withholding
Yes, loan outs must evidence registration with the CT Department of Revenue Services / No
Residency
Both residents and non-residents qualify
Program Limits
Production Cap
None
Program Cap
None. No sunset date.
Payroll Cap
$20M in aggregate ATL talent
Program Highlights
Tax Credit Type
Transferable tax credit
Tax Credit Amount
10-30%
Questions about the Connecticut Motion Picture Tax Credits Program?