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 30, 2018, Fiscal Year 2018, film production refunds totaled 81 claims for $50,000,000

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 on or
         after January 1, 2016                                                         

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 NM Refundable Film Production Tax Credit - Submission of Application
         Guide on submission of application under $5M and $5M+

Click NM Refundable Film Production Tax Credit - Submission of Bibles (Ledgers)
         Guide on submission of Bibles (Ledgers)

Click NM Refundable Film Production Tax Credit - Qualifying and Non-Qualifying Expenditures
         Examples for expenditures that may be eligible.

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 CPA and TRD for Film Tax Credit Reviews
         Steps for expenditures that may be eligible

Click CPA Pre Submission Worksheet and Tax Authorizations (TIAs)
         To be submitted by Production Company to New Mexico Film Office.

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 Film Credit Presentation on Non-resident Performing Artist

Click New Mexico Requirement for Loan-Out Companies: Actor Loan-Out:  CRS Tax ID & Filing for Refund
         Guide for Actor Loan-Out to obtain a CRS number.

Click Pre-Production Meeting Guidelines


Contact Information:
Contact information on eligibility and registering a project before production, please contact: 
or call
Lisa Lucas, Senior Manager of Production at (505) 476-5612.

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

Aaron Brown, Film Tax Credit, Bureau Chief
Taxation & Revenue Department
Albuquerque Office (505) 841-6318



















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