West Virginia Film Production Tax Credit Program
This is a summarized overview of the West Virginia Film Production Tax Credit Program. For detailed and official information,
please refer to the relevant statute and legislative rules of the West Virginia Department of Economic Development.
Qualified Spend & Criteria
| • | Transferable Tax Credits: Receive up to 31% of qualified in-state spend (comprising 27% base and an additional 4% if 10 or more WV residents, whether talent or ATL/BTL crew, are hired full-time during principal photography). |
| • | Caps: No per-project cap, no talent cap, and no shoot percentage requirement. Accumulate a minimum of $50,000 in a calendar year. There's no credit cap per fiscal year (July 1 - June 30). |
| • | Eligible Projects: Include feature-length motion pictures, TV films and series, post-production, music videos, and commercial photography |
Industry Fact Sheet
Overview of Application Process
| 1. | Business Registration: Register with the WV Secretary of State and WV Tax Department. |
| 2. | Eligibility Application: Complete and submit required materials. |
| 3. | Review: The West Virginia Department of Economic Development (WVDED) reviews the application for completeness and notifies the applicant of approval or denial. |
| 4. | Commencement: If approved, principal photography must begin within 120 days of approval. |
| 5. | Expense Verification Report: After all expenses are paid, hire an independent, third-party CPA to prepare an Expense Verification Report using Agreed Upon Procedures. |
| 6. | Submission: Submit the CPA's report, along with an Application for Tax Credit Voucher, to the WVDED. |
7. |
Tax Credit Voucher: Upon verification, a tax credit voucher is issued. |
| 8. | Usage/Transfer: Use the tax credits against WV tax liabilities for Corporate Net Income or Personal Income. If no liability exists, you can sell/transfer the credits to WV taxpayers (multiple sales/transfers permitted). |
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