Section 528.40  Application Process and Requirements

 

The Department will accept and evaluate applications from eligible applicants in accordance with the following provisions:

 

a)         An applicant proposing a film, television or commercial production planned to be located in the State shall submit its application at least 24 hours prior to the start of principal filming or taping.

 

b)         Written applications will be required and must be submitted on the standard application form provided by the Department.  Applications shall be submitted to the Department's office stated on the application.  The applicant must provide the following information:

 

1)         Legal name, address, and telephone number of applicant.

 

2)         Name, title, and telephone number of primary contact person.

 

3)         Type of business entity:

 

A)        Individual or Sole Proprietorship

 

B)        Partnership

 

C)        Corporation

 

D)        Subchapter S Corporation

 

E)        Limited Liability Company

 

F)         Other (applicant will provide description).

 

4)         Date of incorporation or formation.

 

5)         Federal Employer Identification Number (FEIN) or Tax Identification Number (TIN).

 

6)         Production title.

 

7)         Type of production – a description stating that the production is one of the following:

 

A)        Feature film

 

B)        Television program

 

C)        Commercial

 

D)        Other (applicant will provide description).

 

8)         Length of production.

 

9)         Date principal filming or taping begins in Illinois.

 

10)        Estimated number of shoot days in Illinois.

 

11)        Estimated total budget of production.

 

12)        Estimated total Illinois labor expenditure.

 

13)        Estimated total budget of post-production.

 

14)        Estimated number of Illinois residents to be hired to work on the production.

 

15)        A diversity plan.

 

16)        Documentation evidencing applicant's intention to participate in training, education and recruitment programs, if available, offered by Illinois colleges, universities, labor organizations and the motion picture industry that are designed to promote training and hiring of Illinois residents who represent the diversity of the Illinois population. 

 

17)        A written statement evidencing that the receipt of the credit is essential to the decision to operate the accredited production in Illinois.

 

18)        A story line or log line.

 

19)        Certification that the applicant will provide detailed vendor cost documentation for post-production services, including, but not limited to, a listing of all Illinois resident post-production staff and crew who worked on the production and their respective wages and fringe benefits, and payments made to sub-vendors domiciled in Illinois, if post-production spending represents more than 50% of qualifying Illinois spending.  Only Illinois resident wages and fringe benefits (up to $100,000 per resident) and payments made to Illinois domiciled sub-vendors are qualified.

 

20)        Certification that the applicant is and will remain in good standing with applicable State authorities, is not currently operating under or subject to any cease and desist order or subject to any informal or formal regulatory action, and, to the best of the applicant's knowledge, is not currently the subject of any investigation by any State or federal regulatory, law enforcement or legal authority.  Should the applicant become the subject of an investigation by any State or federal regulatory, law enforcement or legal authority, the applicant shall promptly notify the Department of that investigation.  The applicant acknowledges that, should it become delinquent in its good standing status with any applicable State authority or if it later becomes subject to a cease and desist order or memorandum of understanding, or is found in violation pursuant to any regulatory action or any court action or proceeding before any administrative agency, the Department is authorized to deny the applicant's request for a tax credit certificate.

 

c)         The applicant is responsible for the accuracy of all data, information, and documentation included in the application.  Once submitted, applications shall become the property of the Department.

 

d)        Upon written request, the applicants shall issue any necessary authorization to the appropriate federal, State or local authority for the release of information concerning a production being considered under this Part, including but not limited to financial reports, and records relating to the applicant or the accredited production for which the credit is requested.

 

e)         In the case of a television series or any other production intended to be shown in two or more episodes, the applicant may elect to treat each episode as a separate production or to treat two or more episodes as a single production for all purposes of the Act.  A single application may be filed for two or more productions, provided that the application clearly describes each separate production.  For example, the application may state that each episode shall be treated as a separate production or that all episodes filmed or intended to be shown during a specific period of time will be treated as a single production.

 

f)         Above-the-line (ATL) spending exceeding 40% of the total Illinois production spending is not an Illinois labor expenditure unless the Department determines that inclusion as an Illinois labor expenditure of above-the-line spending for the production in an amount that exceeds 40% of the production's total Illinois production spending is necessary for the production to meet the requirements set forth in subsection (a) of Section 30 of the Act.  [35 ILCS 16/30(a)] An applicant may request a waiver of the 40% ATL cap by submitting a written request to the department with their Illinois Film Tax Credit application. 

 

1)         The request must include:

 

A)        a narrative explanation demonstrating why the inclusion of the ATL expenditures in excess of 40% is necessary for the production to occur in Illinois; 

 

B)        an itemized budget including detailed ATL information identifying the roles compensation and residency status of all above the line personnel;

 

C)        a description of the anticipated economic impact of the production in Illinois including number of local hire vendors and locations used; and

 

D)        an attestation by an authorized officer of the applicant confirming the accuracy and necessity of the request. 

 

2)         The Department will evaluate waiver requests on a case-by-case basis. In determining whether to approve a waiver, the Department will consider following factors:

 

A)        whether the inclusion of additional above the line spend is essential to the production achieving the statutory Illinois production spending minimums;

 

B)        whether the key above-the-line personnel are integral to financing distribution or viability of the production;

 

C)        whether above the line expenditures are reasonable under the circumstance and consistent with industry standards;

 

D)        the extent to which the production supports Illinois based talent training programs or underrepresented communities;

 

E)        the overall economic impact of the production in Illinois; and

 

F)         any other relevant information demonstrating alignment with the objectives of the Illinois Film Tax Credit Program.

 

3)         Approval of the waiver does not guarantee final certification of the credit and is subject to compliance with all applicable provisions of the Act.

 

(Source:  Amended at 50 Ill. Reg. 6523, effective April 27, 2026)