Nonresident Below-the-Line-Crew Credit (NRCE)

Section 7-2F-15 NMSA 1978

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 nm.film@nmfilm.com.   

Approval of more than 15% is at the discretion and determination of the NMFO.


2.5% Giveback Program

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.  The NRCE / GIVEBACK SPREADSHEET provides an example of how to tally the giveback amount for NMFO’s review. Please also send NMFO an excel list of the non-resident crew hired for review.

List of approved giveback options


Alternative giveback options must be emailed to NMFO and pre-approved prior to the event/events taking place.  Approved alternative giveback options must be coordinated and promoted with NMFO.  Content must include mention of NMFO and NMFO incentives, positive feedback of filming in NM, film crew, locations, etc.  If pre-approval from NMFO is not in writing the alternative giveback option will not be approved. Please email nm.film@nmfilm.com with giveback questions.