How the NM Film Tax Credit Process Works
PHASE I: Production Inquiry about filming in NM
- Reach out to NMFO by contacting
- Provide the following:
- Name, phone and email
- Production Company and Project Title
- Dates of Project
PHASE II: Submit Registration Forms to NMFO
Register with Taxation and Revenue Department (TRD) here: State of New Mexico Taxation and Revenue Department as soon as possible.
At least 30 calendar days before principal photography/audio visual media begins, complete the following forms and submit to firstname.lastname@example.org. Please allow 1-2 days before we respond and check your spam folder. Incomplete forms will be sent back to the production. Proof of funds may also be requested.
- PROJECT REGISTRATION FORM
- TRD BUSINESS TAX REGISTRATION FORM
- TIA FORM
- Back2One ACKNOWLEDGEMENT
- COVID TESTING ACKNOWLEDGEMENT
- PRODUCTION PRESS RELEASE QUESTIONS
- FILM CREW ADVANCEMENT PROGRAM (FCAP) (if participating-must be submitted at least 30 days before filming begins)
- BUDGET TOPSHEET (provided by production)
- Back2One – Principals, Recommendations and Resources
- Useful information:
PHASE III: Letter of Certification from NMFO/Pre-Production Meeting or Call
- Upon receipt, review and approval of all registration documents, the NMFO will email the production a letter of certification, certifying that the production will be eligible to apply for a tax credit amount no larger than stated in the letter.
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.
PHASE IV: Begin Principal Photography/ Audio Visual Media
Please reach out to NMFO with any questions/issues during this phase. Please contact:
PHASE V: Starting the Tax Credit Submission Process
Once principal photography/audio visual media has ended in New Mexico the following will be required:
- COMPLETION OF PROJECT NOTICE
- FINAL VENDOR LIST (EXCEL FORMAT)
- FINAL CREW LIST (EXCEL FORMAT)
- 5 SET PHOTOS
PHASE VI: SUBMITTING THE TAX CREDIT APPLICATION
Submit the following to email@example.com:
- FINANCIAL OBLIGATION form stating that the production does not have any outstanding production related financial obligations in New Mexico.
- Completed NMFO STATS FORM.
- If the production participated in the NRCE program:
- Please contact Rochelle Bussey at Rochelle@nmfilm.com for the latest NRCE SPREADSHEET and confirmation of how “Give Back” requirement was fulfilled
- If the production was a commercial, etc. production must provide proof of media buys.
- Tax credit application: Film Production Tax Credit : Tax Professionals (newmexico.gov)
- Send a screenshot of the end credits as described in 7-2F-13 (H). New film production tax credit.
- CLICK HERE for NMFO logo
- In addition to the logo, there must be a written acknowledgement (required for all projects). Accepted examples are as follows: “Filmed on Location in the State of New Mexico” or “Thank You to the State of New Mexico.”