Production companies shooting in Georgia can earn 20% - 30% of their qualified expenditures provided the producers can show the project has met the guidelines below.

To earn tax credits under the production incentive, the following criteria must be met:

Projects must qualify by type.

These typically qualify:

  • Broadcast, cable and streaming TV spots and on-air promos

  • Scripted and unscripted TV shows and films, including documentaries.

  • Music videos

  • Shows, ads and promos on OTT / streaming networks

  • eSports programs

 

These do not:

  • Online advertising (YouTube pre-roll, ads on websites)

  • Ads on social media

  • Corporate communications

  • Live concerts and sporting events; local interest

  • Sales, presentation, infomercials or explainer videos

  • OOH, digital signage, and tradeshow video

Production Companies and Brands Outrider has helped brands leverage their position as the hiring client to take ownership of the Georgia film tax credits their advertising dollars are generating.

The company must spend $500k in qualified expenses in a calendar year. This can be qualified spending on a single project or by aggregating expenses from multiple projects.

The work must be done in Georgia. An out-of-state production company shooting in Georgia can earn the credit, but only work done within state lines qualifies. For example, storyboards created in Los Angeles for a Georgia shoot would not count. Typical production costs count, like set design, soundstage rental, crew labor, equipment, cast, hotels, food, and transportation.

Projects must have multi-market distribution. Distributed in at least two markets, one of which is outside Georgia.

The applicant must submit all compliance documents. The application for tax credits must be 100% complete and filed by the last day of principal photography, and the state requires timely filing of other forms and production documents throughout the process - Outrider handles all of these filings for our clients.

Withholding is crucial. Withholding must be taken out on payments to cast and crew, even the independent contractors. We acknowledge this is odd, since withholding is traditionally only taken out on pay for salaried employees. We are happy to explain the state’s rationale for this practice in more detail.

Complete the audit. The state requires an audit, or review, of expenses by the state itself or a state-sanctioned CPA to verify the validity of the expenses. Outrider organizes the production company’s books and handles the client side of this process.

Monetizing the Credit:

At the completion of the audit, Outrider sells the credits at market prices to our network of buyers. Because we work solely on commission, our incentives are perfectly aligned with our production partners - we can’t make a good return unless you make a good return.