Illinois’ Film Production Services Tax Credit is a key economic development incentive that attracts film, television, and commercial production while supporting job creation and in state spending. Administered by the Illinois Department of Commerce and Economic Opportunity (DCEO) through the Illinois Film Office, the program provides a transferable income tax credit for qualified Illinois production expenditures, including resident wages, Illinois vendor spending, equipment rentals, and post‑production services, and applies to feature films, scripted and unscripted television, commercials, streaming projects, and select talk and game shows. In December 2025, the program was significantly expanded through Senate Bill 1911 (SB 1911), which modernized the credit, increased incentive rates, extended the program’s lifespan, and enhanced Illinois’ competitiveness for accredited productions commencing on or after July 1, 2025.
Productions may qualify for additional bonuses that can be stacked on top of the base credit:
As part of the final tax credit claim, productions must submit an Agreed‑Upon Procedures (AUP) report prepared by an independent certified public accountant. The AUP process involves:
Withum brings extensive experience advising film and television productions on incentive programs across the country, with a strong focus on credit compliance, structuring, and AUP reporting. Withum would be pleased to assist in navigating and maximizing your Illinois Film Production Services Tax Credit.
For more information on this topic, please contact a member of our team.
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