Nonresident Below-the-Line Crew (NRCE) Credit

Section 7-2F-15 NMSA 1978

Non-Resident Below-the-Line Crew Credit Program Overview: The Refundable Film Production Tax Credit promotes and encourages hiring residents of New Mexico.  However, nonresident crew employed by a production can qualify for a 15% credit of the production’s total New Mexico budget for below-the-line crew wages and as determined by the New Mexico Film Office (NMFO), or up to 20% of the production’s total New Mexico budget for below-the-line-crew wages, specific requirements outlined below.

 Productions that are interested in participating in this credit will receive a 15% credit allowed for the payment of wages for below-the-line (BTL) crew who are not New Mexico residents. Services must be rendered in New Mexico and the film production company must make financial or promotional contributions toward educational or workforce development efforts in New Mexico as determined by the division. Please review the NM Taxation and Revenue FYI-370 document for more information.

There is a 2.5% financial or promotional giveback productions must fulfill when participating in the nonresident below-the-line crew credit.  Options for the giveback are listed below.

For productions seeking more than 15%, a request must be emailed to Rochelle Bussey, Sr. Manager/NMFO.    Approval of more than 15% is at the discretion and determination of the NMFO.

2.5% Giveback Program and Options

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”).

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.  Once the estimated NRCE credit max amount has been calculated productions will need to use the GIVEBACK SPREADSHEET to tally a list of non-resident crew wages so that their wages total at or under the estimated NRCE credit max amount.   With the list of non-resident crew who fall within this threshold, the production payroll will need to add-in the fringe benefits and per diem for these non-resident crew.  Once you have the grand total, then we can calculate the 2.5% giveback amount.

  • List of approved giveback options
  • Alternative giveback options must be coordinated with NMFO and pre-approved prior to the event/events taking place and approval from NMFO must be in writing.

Please email with giveback questions.