Frequently Asked Questions (FAQs) by Contractors and Instructors

Frequently Asked Questions (FAQs) by Class Attendees

Frequently Asked Questions (FAQs) by Contractors and Instructors

How do I teach a class or workshop?

• At least one month prior to proposed class dates, submit the PETP Class Training Proposal form to the NMFO: www.nmfilm.com/locals/workforce-advancement/petp.php.
• You may also submit the application with the proposal (also online).
• Fax the proposal and class outline/syllabus to 505-476-5601, attention PETP Class.
• You will receive a notice of receipt (within approximately one to two weeks).
• If class concept approved, you will be asked to set up a time to meet with the NM Film Office PETP Administrator to review/finalize application and to receive the contract.

(Application and signed contract must be approved and finalized before contractor prepares for class as reimbursement can not be guaranteed prior to an approved contract.)

What are the instructor requirements?

• Head instructors shall have worked within the film industry for a minimum of five years or taught the class subject for a minimum of five years; and,
• Head instructors that do not have a film vendor business shall have a minimum of five screen credits on feature films and five additional credits from film or television productions.  Head instructors therefore shall have ten screen and film or television credits total in an advanced craft position relating to class subject; and,
• Head instructors shall specialize in advanced skill sets for film crafts; and,
• Assistants to head instructors shall have worked within the film industry for a minimum of two years and have a minimum of five credits on feature films or television productions in the craft department or craft departments related to class.
• Additional assistants may work as production assistants to help facilitate class and shall not instruct class.  These assistants shall be New Mexico residents and they shall have worked in a film related business or be enrolled in a film technicians’ training program class as administered by post secondary educational institutions in New Mexico.

How does the NMFO consider a proposal?

• Training proposals are accepted based on current industry needs.  The NMFO considers production companies’ and union/guilds’ class recommendations as well as the experience of the instructors.

Does the contractor have to be the head instructor?

• Not necessarily.  The contractor may be a film vendor or coordinator; however, if the contractor is not the head instructor, additional information may be required.

What if other instructors are interested in teaching the same subject?

• Crew instructors may be asked to work with other instructors that have also submitted proposals for the same subject. 

Can an instructor collaborate with an out-of-state entity?

• Yes, crew instructors may request to collaborate with in-state or out-of-state vendors depending upon class subject and needs.

For the application, what paperwork does the NMFO require for the class?

• Copies of applicable certifications and licenses for all instructors
• Film resume for each instructor with references and contact phone numbers
• Resume of training courses previously taught with references and contact phone numbers
• Copy of any handouts to be given out during training
• Copy of contractor's CRS-1 registration with NM Taxation & Revenue Dept.
• Copy of liability insurance for business and/or facility where class is taking place
• Copy of Agreement(s) between Head Instructor /Contractor and any additional instructors (i.e. "deal memo")
• Copies of local business licenses if applicable

What are the forms the NMFO require for the class and therefore reimbursement?

• Original Proposal of Class
• DFA Tax Information Form (NM W-9)
• Application & documents noted within, and Contract
• Trainee Certification Form
• Declaration of Residency Form and copy of proof of residency
• Copy of liability insurance and any other applicable insurance
• Final Class Roster and Trainee Contact Info
• Class Evaluation Forms
• Invoice (including receipts, additional instructor payments, etc. per approved application)

Can I request an advancement from the State or NMFO to pay for the class costs?

• No, this is strictly a reimbursement program.  Attendees are highly recommended to pay a nominal fee to the contractor at the commencement of class upon approval of the NMFO.  This amount will be subtracted from the approved contract amount.

What are the eligible costs?

• Basically, instructional material (training manuals, instructional materials such as overheads, and photocopies) and supplies (including paper, pencils, highlighters, and expendable training materials) are included in program costs; however, this program does not fund non-expendable property such as training equipment, tools, computer hardware, software, etc.  (Detailed budget in the application must be reviewed by the NMFO prior to class approval.)  Equipment rental applies as does some out-of-state travel for instructors only.  Craft service (food and beverages) is not eligible.

What about materials created in a class?

• The NMFO will ask for proof of donation to a non-profit (i.e. stage flats.).

Can a PETP Class take place on the set of a production or help directly create a film or multimedia project?

• No, however, PETP Classes may take place prior to a production or on non-shooting days to help fulfill any special up and coming production crew needs.   PETP Classes do not take place on location.  Any unique circumstances that stay within the spirit of the program must be approved by the Director of the NMFO; however these classes can not produce a film project.

Can a class have more than one contractor?  

• Yes, there can be more than one contractor.

What if I am not on the state vendor list?

• The NM Film Office will provide you with a DFA Tax Form (NM Substitute W-9). You will need to provide either your Social Security Number or Federal Employer Identification Number on this form. Once processed, you will be signed a NM vendor number. This is required in order to be reimbursed.

What are my tax obligations when being paid for a PETP class (contractor or subcontractor)?

• For complete information please visit http://www.tax.state.nm.us or contact the Taxation and Revenue Department, 1100 South St. Francis Dr., P.O. Box 630, Santa Fe, NM 87504-0630, switchboard phone: 505.827.0700. Please note that no person within the division of the NMFO is a tax advisor. Keeping that in mind, contractors in all industries performing services in New Mexico are required by State Law to pay New Mexico Gross Receipts Tax (GRT). (Note GRT is included in the approved contract amount for PETP classes which is calculated by total cost of services multiplied by the rate per the Contractor’s business address: http://www.tax.state.nm.us/pubs/GrossReceiptsRates/grt_rates_july_2008.pdf.) The income acquired from these services is reportable for income tax purposes. Income is the amount left after subtracting reimbursed expenses (i.e. such as room/equipment rental, approved expendable materials, subcontractors’ fees, etc.) The Contractor will receive a 1099 Miscellaneous after the year’s end for the full amount of the PETP contract. Contractors are also required to issue Federal Form 1099 to any of their Subcontractors if the Subcontractors were paid $600 or more (per 2007 Forms). Contractors and Subcontractors are responsible for reporting income whether or not a 1099 was issued or received. It is recommended to issue the 1099 to a Subcontractor immediately if the Contractor does not plan to subcontract this person again within the calendar/tax year.
• A Schedule C (or C-EZ), Profit or Loss From Business Form (http://www.irs.gov/pub/irs-pdf/f1040sc.pdf) is completed and attached to the Contractor’s 1040 Form, listing the reimbursed class expenses (deductions). You must also file a Schedule SE (Self-Employment Tax, Form 1040) as required by Federal Law if your net earnings from Self-Employment income were $400 or more, http://www.irs.gov/pub/irs-pdf/i1040sse.pdf. (This determines Social Security or Medicare benefits.) The Contactor should apply for and execute New Mexico Type 5 Non-Taxable Transaction Certificates (NTTC), http://www.tax.state.nm.us/forms/year99/acd31050.pdf, to each Subcontractor to allow the Subcontractors to avoid paying the GRT at the Subcontractor level when filing their taxes. As film professionals are often employed by a number of companies through out the calendar year and therefore may receive multiple W-2s and 1099s, consider utilizing a tax preparer to ensure all possible write-offs are included and all income is reported when filing taxes. Please note that no person within the division of the NMFO is a tax advisor. Contact the NM Tax and Revenue Department and the IRS regarding questions and concerns about your state and federal tax obligations.

What is a CRS Number and why do I need a CRS number to be the Contractor for a PETP class? Do I need a CRS number as a Subcontractor?

• Combine Reporting System (CRS) number is an eleven digit number that equates to your NM Tax and Revenue Department number (TRD). All persons supplying services in New Mexico (i.e. Sole Proprietors, LLCs, etc.) require a CRS number. For PETP, a CRS number is needed to report Gross Receipts Tax and therefore it is required for any person paid through this program whether or not contracted directly or subcontracted. The one-page business tax registration application required to be assigned a CRS number is online at http://www.tax.state.nm.us/forms/year99/acd31015f.pdf. The CRS reporting process is quick and extremely streamlined. One may choose to report quarterly, semiannually or annually and can do it directly online. For more information and complete details, please visit http://www.tax.state.nm.us or contact the Taxation and Revenue Department, 1100 South St. Francis Dr., P.O. Box 630, Santa Fe, NM 87504-0630, switchboard phone: 505.827.0700

Can I still collect unemployment if I have a CRS number?

• Yes, if you anticipate you will receive a w-2, you may apply for unemployment between jobs. Contact the Department of Labor for unemployment questions and the Tax and Revenue Department for tax questions.

What are the insurance requirements when one is contracted to teach a Pre-Employment Training Program Class?

• For any “hands-on” classes (i.e. where chemicals, make-up, equipment, props, etc. are utilized by participants), an insurance certificate of coverage is required from the Contractor that lists the New Mexico Film Office of the State of New Mexico as the Certificate Holder (additionally insured) and it must include a reference to PETP, state the class name and class dates. (If the class dates are subject to change, please reference a time-frame in which it will take place.) The minimum requirement is a standard $1,000,000 Comprehensive General Liability policy. A participation waiver for “hands-on” classes is also requested for PETP classes to insure attendees are aware of any risks the class may involve. For all classes, a copy of the liability insurance or Evidence of Coverage (EOC) is required from the facility where the class will take place. All certificates must be supplied to the NMFO with the PETP class contract (typically submitted by Contractor to the NMFO after application approval).

What if I don’t have insurance for a “hands-on” class?

• Insurance can be purchased for the class dates from an insurance company. It is recommended you contact your insurance agent if you require insurance for this class if you are the Contractor and that you purchase a temporary (special events) policy. You may also consider contacting your film union if the class subject relates to job positions in their jurisdiction for additional direction. The New Mexico Film Office of the State of New Mexico must be listed as the Certificate Holder (additionally insured) and it must include a reference to PETP, state the class name and dates. (If the class dates are subject to change, please reference a time-frame in which it will take place.)

What if I have insurance already for my business?

• It is recommended you contact your insurance agent if you require insurance for this class if you are the Contractor and that you purchase a temporary (special events) policy if this class is not in the normal course of your business. Either way, list the New Mexico Film Office of the State of New Mexico as the Certificate Holder (additionally insured) and it must include a reference to PETP, state the class name and dates. (If the class dates are subject to change, please reference a time-frame in which it will take place.)

Frequently Asked Questions (FAQs) by Class Attendees

Who may attend these classes?
Attendees’ intent is to refine their skills in their primary film/TV craft to continue to pursue work on feature films/television productions or in a NM film-related industry or business. Often those in the classes are a member of a film industry union or guild; have credits from commercials, shorts and/or documentaries pertaining the class; have completed a film program from an educational institution with a concentration in the film department pertaining to the class; have passed and completed a semester of the Film Technicians’ Training Program (FTTP); or, are currently or have worked in a film-related industry. Periodically, these classes are open to any New Mexican interested in pursuing work in the film industry and those wishing to attend do not require any pre-requisites or film credentials (i.e. PA workshops.)

Does the classes guarantee employment?

• No.  As film crew members are basically “self-employed,” these classes are designed to increase hirability for film & multimedia projects primarily for those with experience.

How do I register for a class or workshop?

• Classes and workshops are announced on the NMFO online bulletin or you may be contacted directly by the instructor. You will be provided with a Trainee Certificate form and a NM Declaration of Residency form either by the contractor or an assigned class coordinator.  These forms must be completed and submitted to the contractor or coordinator along with your film resume prior to class commencement.  (You must also submit a copy of correlating identification of residency per the declaration form to the class.)  Once your information is provided and reviewed, you will receive a confirmation of your class registration.

Do I call the NMFO regarding questions about the class?

• No.  Please contact the point person of the class as provided in the announcement such as the contractor, instructor or assigned class coordinator.

Please email the New Mexico Film Office if you have any additional questions: tobi@nmfilm.com.