How the NM Film Tax Credit Process Works

PROJECT INQUIRES FOR FILMING IN NEW MEXICO

  • Reach out to NMFO by contacting Info@nmfilm.com or (505) 476-5600
  • Provide the following:
    • Name, phone and email
    • Production Company and Project Title
    • Dates of Project

REGISTER

Once you have decided to film in New Mexico, Register with Taxation and Revenue Department (TRD) here: State of New Mexico Taxation and Revenue Department as soon as possible.  Doing so will help expedite the registration process with the Film Office.

At least 30 calendar days before principal photography/audio visual media/stand alone post begins, complete the following forms and submit ALL to nm.film@nmfilm.com. Please allow 1-2 days before we respond and check your spam folder.  Incomplete registration documents will be returned.  Registration documents will only be reviewed after ALL completed documents have been submitted.*Proof of Funds may be requested.

  1. PROJECT REGISTRATION FORM *
  2. REGISTRATION CERTIFICATE OR TRD BUSINESS TAX REGISTRATION FORM (BTRU)
  3. TIA FORM 
  4. Back2One ACKNOWLEDGEMENT
  5. COVID TESTING ACKNOWLEDGEMENT
  6. SAFETY ACKNOWLEDGEMENT
  7. PRODUCTION PRESS RELEASE QUESTIONS 
  8. NEW MEXICO BUDGET TOPSHEET (provided by production)
  9. FILM CREW ADVANCEMENT PROGRAM (FCAP) (if participating-must be submitted at least 30 days before filming begins)
  10. Proof of media buy (Commercials Only)

*IMPORTANT Information:

LETTER OF CERTIFICATION/PRODUCTION MEETING

  • Upon receipt, review and approval of all registration documents, the NMFO will email the project a letter of certification, certifying that the project will be eligible to apply for a tax credit amount no larger than stated in the letter
  • Productions will be invited to attend a pre-production meeting to review the tax credit process and answer any questions that they might have

If information on the registration form changes, please fill out a new registration form ASAP. Note: you will have to resubmit the forms if the filing entity or the authorized representative who signed the forms changes. Please remember that the qualifying expenses must be incurred by the filing entity listed on these forms.

BEFORE THE START OF PRINICIPAL PHOTOGRAPHY

SUBMITTING AFTER WRAP

Once principal photography/audio visual media/stand alone post has ended in New Mexico, complete and submit the following to nm.film@nmfilm.com:

SUBMITTING THE TAX CREDIT APPLICATION

Complete and Submit the following to nm.film@nmfilm.com:

  • FINANCIAL OBLIGATION 
  • STATS FORM
  • NRCE/GIVEBACK FORM  Productions will use the estimated NRCE credit max amount to calculate the giveback amount. The calculation can be found on page 13 of the FYI-370.
  • Confirmation of Giveback Options
  • Tax credit application: Film Production Tax Credit : Tax Professionals (newmexico.gov)
  • 5 High Resolution Photos (JPEG/PDF) with rights cleared for promotional use by NMFO. List title of production, location, names and titles of individuals and photo credit.
  • Screenshot of the end credits as described in 7-2F-13 (H).
    •  NMFO Logo 
    • In addition to the logo, there must be a written acknowledgement (required for all projects). Acknowledgement: “This project benefited from the New Mexico Film Production Refundable Tax Credit which is administered by the New Mexico Film Office, a division of the New Mexico Department of Economic Development, and with support from the Film Credit Unit of the New Mexico Department of Taxation and Revenue. Filmed on Location in the State of New Mexico”
    • the acknowledgment shall be in the end screen credits that the production was filmed in New Mexico and a three-second static or animated state logo provided by the division shall be included and embedded in the following: (1) end screen credits before the below-the-line crew crawl for the life of the project of long-form narrative film productions; and (2) body of the program for the life of television episodes, the placement of which shall be: (a) in the opening sequence; (b) as a bumper into or out of a commercial break; or (c) in a prominent position in each single project’s end credits with no less than a half screen exposure, but not covering content. Unless otherwise agreed upon in writing by the film production company and the division