Washington Tax Credits

Application

Applications must be submit and approved prior to the start of principal photography. Once approved, applicant has 45 days to commence production.

Spend Requirements

$150,000. 50% of principal photography must be in a ‘rural’ area.

CPA Audit Required?

No, but an internal review is required Fee: $2,500

Loan-Out:
Registration/Withholding

Residency

Both resident and some non-resident BTL can qualify. 85% of labor force must be WA residents. Residents must complete a ‘Declaration of Residency’ Form and provide a copy of their WA drivers license, voter registration or 6 months of utility bills. Non resident ATL does not qualify.

Production Cap

None

Program Cap

$15,000,000. Program sunset June 30, 2030.

Payroll Cap

Non-resident payroll excluded for individuals paid >$50,000

Tax Credit Type

Rebate

Tax Credit Amount

40%. Commercial must film 100% of production in a rural county.