Welcome to New Mexico!

We are delighted you are considering our beautiful state to film your next project. We have an incredible film community of crew members, actors, directors, writers, editors and producers who, like you, want to make great art. 

Our office is available to help you and facilitate your experience.  As of July 1st, 2019, our new film incentive goes into effect.

Check out our website for updates on all the new and interesting developments.

We look forward to working together,

Todd Christensen

Director, New Mexico Film Office

The Film Office determines whether a project is eligible to apply for the Refundable Film Production Tax Credit, which includes determining the percentage of the credit that would apply to the qualifying expenditures for that project. Within 5 business days of receiving your project registration documents (see Project Registration Info. and Forms) a certification letter will be sent to production stating the approved refundable tax credit amount, determination if a CPA audit is needed and the fiscal year the tax credit is to be submitted / completed. This letter is required to receive the refundable tax credit.

NEW MEXICO PRODUCTION POSITIVES:

No minimum spend requirement

No minimum resident hire requirement

No application fees

No brokers needed

Note: at least one day of principal photography must take place in New Mexico.

ELIGIBLE PROJECTS: For projects to be eligible for the incentive, the following must apply:

The filing entity must be a “Film Production Company.”

The definition of a “Film Production Company” is “a person that produces one or more films or any part of a film”. This is the entity that is listed on the Film Office’s project registration that incurs the costs for the project and then files for the credit. The filing entity (“film production company”) cannot be tax-exempt (i.e. a non-profit organization).

The project must be a “film” or “commercial audiovisual product.”

“Film” means a single media or multimedia program, excluding advertising messages other than national or regional advertising messages intended for exhibition that is fixed on film, digital medium, videotape, computer disc, laser disc or other similar delivery medium; can be viewed or reproduced; is not intended to and does not violate a provision of Chapter 30, Article 37 NMSA 1978 (which relates to materials viewed by minors); and is intended for reasonable commercial exploitation for the delivery medium used. A “commercial audiovisual product” means a film or video game intended for commercial exploitation.

The production must be intended for exhibition and reasonable commercial exploitation. In other words, the project (or product) must be commercially viable – available to the public either via purchase or because media buys are in place. Examples include, but are not limited to, the intention for theatrical release, submission to film festivals for “pickup,” television broadcast, and certain media subscriptions, etc.

The following types of production will qualify as long as the statements above apply:

Feature films

Independent films

Television (MOW, pilots, series, reality)

Certain Commercials and EPKs*

Documentaries

Student films

Short films

Animation

Video games

Webisodes

Music videos

Infomercials

Content-Based Mobile Apps

VR

Multi-Media

New Media

Standalone Post Production

Examples of types of projects that are not eligible: PSAs, print campaigns, trailers, promotional or marketing products, web design or development, live events or commissioned projects for a single client.

*See the additional requirements under Key Points Per Project Types below

Key Points Per Project Type: To assist in determining eligibility, below are additional considerations and requirements to the information provided above, as relates to specific project types:

Commercials: Commercials require a signed letter from the Ad Agency or Client, describing the relationship with the Production Company and confirming which entity is claiming the credit.

Regional – Proof of more than one media buy is required. (Reminder, PSAs do not qualify.)

National – Proof of national media buy is required.

Internet – Proof of a media buy (as equates to “ad space”) is required. Commercials only available on the client/owner’s website do not qualify as they are considered promotional.

EPKs may qualify if the production company filing for the EPK is not the company filing for the project featured in the EPK.

Content-Based Mobile Applications: Software products are not considered Mobile Apps for the purpose of this incentive. Information must be provided as to who owns the content and creative elements created for the App. The App must be available to the public via an “app store” or for purchase.

Documentaries: Be sure to apply for the credit each year in which expenses are incurred for the project, not at the project’s end.

Standalone Television Pilots: Pilots that are not going straight-to-series require a signed letter from Parent Company verifying the production is intending production of the series in New Mexico if the Pilot is “picked up” and ordered to series. If the Pilot is shot in NM but the first season is not shot in NM, the Pilot will not be eligible for the additional 5%. Exceptions may be considered by the Director under extenuating and unforeseen circumstances (e.g. re-casting).

Standalone Post Production: When projects are not shot in NM but Post Production services only are rendered here, a signed letter is required from the Client describing the relationship with the Post House and confirming which entity is claiming the credit. Standalone Post Production requires a separate Tax Agreement than other project types.

Television Series: For the additional 5% to apply to a Television Series, the Production Company must provide a title list of all episodes that have or will shot in New Mexico prior to submitting the tax application after production. The Pilot is considered as part of the minimum requirement of 6 episodes when production is shooting “straight-to-series.” For the additional 5%, the Parent or Production Company must also provide a NM budget per each episode in the order of 6, which may equate to a top sheet (per episode). This is needed to determine if the minimum budget requirement of $50k per episode will be met as a condition of eligibility.

PHASE I: Production Inquiry about filming in NM:  To determine if your project is eligible for the NM refundable tax credit and for general inquiries about filming in New Mexico please email nm.film@nmfim.com.   Please provide the following information.  Once we have received your inquiry we will be in contact regarding specific questions you have about the incentive.  If your project is “Green-lit” (i.e. a production schedule has been determined and funding and cast are in place) to begin filming in NM, please proceed to Phase II.

  • Name, phone and email
  • Production Company and production title
  • Dates of production
  • Estimated budget

PHASE II:Complete Registration & Agreement Forms (30 business days before principal photography begins): Complete and submit the following forms to nm.film@nmfilm.comAll of these forms are required.  Please make sure that all forms are complete and correct – incomplete forms will be sent back to the production.  Click Here for the forms.

PHASE III: Eligibility Letter from NMFO / Pre-Production meeting or call: (a letter will be sent within 5 business days of receiving Phase II): NMFO will email the production an “eligibility letter” within 5 business days of receiving Phase II.  The “eligibility letter” states the approved refundable tax credit amount, determination of a CPA audit (if needed) and the confirmation date of the last taxable NM expenditure. 

The NMFO will coordinate a pre-production meeting (14 days before principal photography begins) to include representatives form NMFO and NM Tax. & Rev. departments meeting.  An agenda will be sent and will cover the following and more: review of the approval letter from NMFO, qualifying expenses, NM vendors, CPA audits (for productions whose credit is over $5M), performing artists, approved non-resident crew exceptions (NRCE), local vendors & outsourcing forms, Declaration of Residency Forms (DOR’s), Film Crew Advancement Program (FCAP), NMFO press release, call sheets, NMFO stats form and the process/time line for the film tax credit application. Meeting agenda’s / forms will be emailed to the production before the scheduled 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 (Dream Catcher Productions, LLC.) listed on these forms.

PHASE IV: Begin Principal Photography/Post-Production/Stand Alone Post: Please reach out to NMFO with any questions/issues during this phase.  The primary contacts are Todd Christensen, Film Office Director and Carrie Wells, Acting Deputy Director or call 505-476-5600.

PHASE V: Starting the Tax Credit Submission Process: Once principal photography/post-production/stand alone post has ended the following will be required:

  • Confirmation letter from the production stating that the production does not have any outstanding financial obligations (this confirmation is needed in order to submit the productions film tax credit application to NM Tax. & Rev. Department) with post-accounting contact information (name, email and phone)
  • Final vendor list and Final crew list
  • Completed NMFO STATS FORM. Please note the production must complete Tab 1 and Tab 2 of the stats form.
  • Copy of the PROJECT REGISTRATION FORM OR submit an update form if changed from initial submission
  • NRCE SPREADSHEET and confirmation of how “Give Back” requirement was fulfilled
  • 5 REQUIRED set photos if participating in NRCE
  • Tax credit application: visit the NM Tax & Rev. Department website for guidelines and forms relating to the submission of the application for the film and television tax credit (RPD-41381): http://www.tax.newmexico.gov/Tax-Professionals/film-production-tax-credit.aspx 
  • TRD BUSINESS TAX REGISTRATION FORM
  • TIA FORM

Please provide the following completed forms to start the NM film incentive process:

1.) PROJECT REGISTRATION FORM: This form is required for all qualifying incentive program projects. This form will also be used to cross-reference information needed for the Certification Letter. It is required that a production submits this form electronically at least 30 business days before principal photography begins.

2.) TRD BUSINESS TAX REGISTRATION FORM: As of 7/1/19, TRD is in the process of making a simplified registration form for individuals who need to create a profile in the TRD system with the production company’s  FEIN#. Until that form is created they are using their Business Registration Update (BTRU) form to register productions.  Taxpayers need to fill out Boxes 2,3,4,7,12 (mark Other), 13 (write Film Production), 20, 21. In box 20, (fill out the owners, presidents, VPs, Treasurers) of the production company. SSNs are required for individuals.  The owner of the company or any of the people listed in box 20 need to sign the form. If the production has more people you want to give access to, you may attach a document to the BTRU with all the information for each person listed in Box 20.

3.) TIA FORM: The purpose of the TIA form allows NMEDD and NMFO to review production companies tax information in order to track the effectiveness of the refundable tax credit program and ensure that payment is accurate and made in a timely matter.  

4.) PRODUCTION BUDGET TOPSHEET: Spreadsheet of production expenditures.  This document will be used to cross-reference the NM budget top sheet needed for the Certification Letter.

5.) CERTIFICATION LETTER: Required before setting up a pre-production meeting.  NMFO will email the production an approval letter stating the approved refundable tax credit amount, determination if a CPA audit is needed and the fiscal year the tax credit is to be submitted / completed. The certification letter will be sent within 5 business days of receiving the registration form. This letter is required to receive the refundable tax credit.

Pre-production Meeting:

NMFO PRE-PRODUCTION MEETING AGENDA

PRODUCTION PRESS RELEASE QUESTIONS

FILM CREW ADVANCEMENT PROGRAM (FCAP):This program serves as an incentive for participating companies to provide job opportunities to New Mexico residents who are ready to move up within their department or are adding a new skill set.

Other NMFO Forms:

NMFO STATS FORM: Must be completed at wrap.

Other TRD Forms:

FYI-370 INFORMATION REGARDING FILM PRODUCTION TAX CREDITS

TRD DECLARATION OF RESIDENCY FORM

RURAL AREAS OUTSIDE THE 60 MILE ZONE of Bernalillo/Santa Fe Counties

Nonresident Below the Line Crew (NRCE) per Section 7-2F-15 NMSA 1978

➢ 15% credit allowed for the payment of wages for below-the-line (BTL) crew who are not New Mexico Residents.

➢ The services must be rendered in New Mexico.

➢ 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.

 

Example Credit Amount with a $1,000,000.00 Total NM BTL Crew Budget:

NRCE SPREADSHEET

Give Back Menu of Options coming soon!!!  Please contact Rochelle Bussey with NRCE questions.

Film Crew Advancement Program (FCAP) Please note that “Phase I” and “Phase II” must be completed via our on-line portal. 

Film Crew Advancement Program (FCAP)This on-the-job training program focuses on NM residents working in primarily technical industry positions.  This program serves as an incentive for participating companies to provide job opportunities to New Mexico residents who are ready to move up within their department or are adding a new skill set.  All FCAP participants must have a mentor.  The FCAP program provides a 50% reimbursement of the qualifying participants’ wages for up to 1040 hours physically worked by the crew member.  Companies are approved by the Chair of the JTIP Board. Example: a NM Grip who is ready to move up to the Best Boy position would qualify. The Key Grip would be that crew member’s mentor.

FCAP / Operation Soundstage (OSS): is a sub-program of FCAP for military veterans and reserve component members in New Mexico.  Operation Soundstage adds an additional position on each production to be available specifically to a New Mexico veteran. To be eligible for Operations Soundstage, veterans must be registered with the New Mexico Workforce Connection.  Please contact: Chris Zaffra, State Veterans Coordinator, Jobs for Veterans State Grant (JVSG) Program, Tribal Liaison and Agency Point of Contact for Federal Contractors, New Mexico Department of Workforce Solutions Phone:  (505) 841-8517 or Email:  christian.zafra@state.nm.us.

FCAP Information

FCAP Approved Job Titles

FCAP Trainee Application

Step one: Email the production companies Federal W-9 form to rochelle@nmfilm.com

Step two: The company must create an online account (“user id” and “password”) through the online portal. CLICK HERE to register and create an online account (Note: the portal works best with Chrome, Safari and Firefox.  If the “user” has created an account with another project – we recommend that the “user” create a new online account with a new email address (i.e. create a production email).

PHASE I must be completed via the online portal (during prep): submission of federal W-9 form, FCAP company Application (via portal, estimated list of trainee positions) and signed and dated FCAP agreement (NMFO will generate and send for signature by the UPM or higher).

PHASE II must be completed via the online portal (must be completed within the first week of principal photography): submission of FCAP trainee applications and resumes to the portal, preliminary crew list and day 1 call sheet uploaded to the portal).

PHASE III (completed after wrap): submission of final crew list, last day call sheet and detailed earnings reports of approved FCAP trainees to Rochelle Bussey.

For FCAP / OSS questions please contact: Rochelle Bussey, Sr. Manager of Operations and Workforce Development Programs – phone #: (505) 476-5604 – E-Mail:  rochelle@nmfilm.com Website: www.nmfilm.com

New Mexico Taxation and Revenue Department (NMTRD) has a Film Unit dedicated to the Film Production Tax Credit.  CLICK HERE for NMTRD forms.  

Contact Information:

For questions regarding the Applications for Film Production Tax Credit or the review for film credit, and/or expenditure qualifications, please email: TRD-FilmCredit@state.nm.us  Or call 505-795-1735.

For questions regarding filing RPD-41228 Film-Related Tax Credit Claim Form, RPD-41380, Notice of Assignment of Film Production Tax Credit, RPD-41366 Notice of Distribution of Film Production Tax Credit, and/or tax returns or refund questions, please email: businesscredit.mgr@state.nm.us Or call 505-827-0792.

Qualified Vendor Form: The purpose of this form is to assist film production companies in determining qualified New Mexico vendors by building a qualfiid film vendor list.
Submit application to TRD-FilmCredit@state.nm.us. 

Qualified Production Facility: A “qualified production facility” means a building, or complex of buildings, building improvements and associated back-lot facilities in which films are or are intended to be regularly produced and that contain at least one: (1) sound stage with contiguous floor space of at least seven thousand square feet and a ceiling height of no less than eighteen feet; or (2) standing set that includes at least one interior, and at least five exteriors, built or re-purposed for film production use on a continual basis and is located on at least fifty acres of contiguous space designated for film production use;

List of Qualified Production Facilities:

Albuquerque Studios

5650 University Blvd. SE, Albuquerque, NM 87106

505-227-2000

info@abqstudios.com

 

I-25 Studios

Contact: Matt Lammers

9201 Pan American Freeway, Albuquerque, NM 87113

505-822-7115

 

Garson Studios

Contact: Claudio Ruben

1600 St. Michael’s Drive, Santa Fe, NM 87505

505-670-7678

info@garsonstudios.com

 

Las Cruces Studios

575-805-3456

340 N. Reymond St.

Las Cruces, NM 88005

 

Fulcrum Building

Contact Allen Brad

1717 Louisiana NE suite 111, Albuquerque, NM 87110

505-268-2800; 505-254-2305; 505-480-5181

bradallen@roger-cox.com

 

Diamond Tail Ranch

Contact: Roch Hart

9950 Florence Ave., NE, Albuquerque, NM 87122

505-252-0301

Rochhart1@gmail.com   

 

Bonanza Creek Ranch

Contact: Imogene Hughes

15 Bonanza Creek Lane, Santa Fe, NM 87508

505-471-4248 or 505-615-6159

imobcr@hotmail.com

 

Eaves Movie Ranch

Contact: Thomas Wingate

41-73 Bonanza Creek Rd, Santa Fe, NM 87508

505-660-8543; 505-660-8543

thomas@eavesmovieranch.com

 

Cerro Pelon/Silverado

Galisteo, NM

Contact Jeff Hilliard

505-466-9866; 505-780-1194

jh@ranchocerropelon.com

 

San Cristobal Mining Town

Galisteo, NM

Contact: VitoTumilowicz

505-466-9720

vitotumil@gmail.com

 

Santa Fe Studios

1 Santa Fe Studios Rd, Santa Fe, NM 87508

505-954-2400

contact@santafestudios.com

 

NBC Universal (information coming soon)