Nonresident Below-the-Line Crew Credit

Nonresident Below-the-Line Crew Credit per Section 7-2F-15 NMSA 1978

  1. 15% credit allowed for the payment of wages for below-the-line (BTL) crew who are not New Mexico Residents.
  2. The services must be rendered in New Mexico.
  3. As determined by the division up to 20% of the total NM BTL crew budget may be allowed by meeting the requirements in Section 7-2F-15 NMSA 1978.
    • A request for more than 15%, up to 20%, will be considered if there are 5 or more major productions ($1M+) in New Mexico at the same time in various stages of production (prep, shooting or in wrap) as determined by the NMFO.
  4. Productions must provide:
    • Excel sheet of out of state BTL crew: CLICK HERE FOR THE FORM.
    • Attach the New Mexico BTL crew list.
    • Provide email documentation from local unions (i.e. 480, 492, 600) showing all attempts were made to contact local crew needed as it relates to the nonresident BTL crew credit program.
    • The below giveback form.

2.5% Giveback

The giveback amount is calculated by taking 2.5% of the total nonresident below-the-line crew direct production expenditures (“direct production expenditures for the payment of wages, fringe benefits and per diem for nonresident industry crew made by the film production company to nonresident industry crew”).

Giveback Form

Please email with giveback questions.