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

PHASE IIA:

Register with Taxation and Revenue Department (TRD) here: State of New Mexico Taxation and Revenue Department as soon as possible.

PHASE IIB:

At least 30 calendar days before principal photography/audio visual media begins, complete the following forms and submit to nm.film@nmfilm.com. 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 be requested.

  1. PROJECT REGISTRATION FORM 
  2. TRD BUSINESS TAX REGISTRATION FORM
  3. TIA FORM 
  4. Back2One ACKNOWLEDGEMENT
  5. COVID TESTING ACKNOWLEDGEMENT
  6. PRODUCTION PRESS RELEASE QUESTIONS 
  7. FILM CREW ADVANCEMENT PROGRAM (FCAP) (if participating-must be submitted at least 30 days before filming begins)
  8. BUDGET TOPSHEET (provided by production)

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.

Pre-production Meeting:

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:

PHASE VI: SUBMITTING THE TAX CREDIT APPLICATION

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

  • FINANCIAL OBLIGATION form stating that the production does not have any outstanding production related financial obligations in New Mexico.
  • Completed NRCE / Give Back form
  • 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.”