Show Subnavigation

New Mexico offers a film production tax credit for film production companies that have direct production and direct post-production expenditures that are subject to taxation by the State of New Mexico.

Production Refund Information:
As of June 03, 2019, Fiscal Year 2019, film production refunds totaled 46 claims for $50,000,000.


Forms:
Click RPD-41229 Application for Film Production Tax Credit   
         Form to apply for Film Tax Credit when project was produced, prior to January 1, 2016.

Click RPD-41381 Application for Film Production Tax Credit
         Form to apply for Film Tax Credit for projects starting Principle Photography prior to
         July 1, 2019

Click RPD-41391 Application for New Film Production Tax Credit 
         Form to apply for New Film Production Tax Credit starting on or after July 1, 2019                                                         

Click RPD-41228 Film Production Tax Credit Claim
         Form to be submitted with Income Tax Return.           

Click RPD-41380 Notice of Assignment of Film Production Tax Credit
         Form to be submitted with Income Tax Return is refund is sent to an assignee.

Click RPD-41271 Declaration of Residency
         Form is to be complete by all NM Residents.

Click RPD-41366 Notice of Distribution of Film Production Tax Credit

Click RPD-41392 Qualified Film Vendor 
         Form to apply for a Qualified Film Vendor starting on or after July 1, 2019

Certified Public Accountants:
If the amount of the requested tax credit is more than $5,000,000; an audit conducted by a CPA licensed to practice in New Mexico must include the audit results with the application.

Click Audit Agreed Upon Procedures 

Additional Information:

Click Letter to Film Industry Taxpayer - NM Film Residency Certification Program
         Instructions on how to apply for a NM Film Residency Certification Card

Click Rural Area Film Tax Credit Map: 2019 Senate Bill 2 Section 8 A. (1)

Click FYI 370 (Information Regarding Film Production Tax Credits)

Contact Information:
Contact information on eligibility and registering a project before production, please contact:

NM Film Office
Economic Development Department
Phone: 505-476-5600
Email: nm.film@nmfilm.com

For questions regarding the audit procedure for claiming the Film Production Tax Credit:

Film Credit Unit
Taxation & Revenue Department
Albuquerque Office (505) 795-1735
Email: TRD-FilmCredit@state.nm.us

View Our Most Popular Pages & Services
Latest News:
Secretary Demesia Padilla

Secretary Demesia Padilla,CPA

Learn more about secretary Padilla

Online Services

Find an Online Service to Serve Your Needs

Taxation and Revenue New Mexico

1100 South St. Francis Drive
Santa Fe, NM 87504
(505) 827-0700

TRD Home          Privacy & Security          Site Policies          Accessibility/Non-Discrimination Statement          
About Us          Contact Us      Site MapLink to New Mexico Tax and Revenue Facebook Page

call us E-Mail Contact Us