Skip to main content
Department of Taxation and Finance

Empire State film post-production credit

Who is eligible? 

You are entitled to this refundable credit if you or your business:

How much is the credit?

  • The credit amount is based on the qualified post-production costs. The amount is allocated by the New York State Governor's Office of Motion Picture & Television Development and is indicated on the certificate.

Additional information

  • Form CT-261, Claim for Empire State Film Post-Production Credit, and its instructions, Form CT-261-I (for corporations); or
  • Form IT-261, Claim for Empire State Film Post-Production Credit, and its instructions, Form IT-261-I (for all others).

To learn about other New York State tax credits available to businesses, see Business incentives.

Updated: