Film & TV Tax Credit Program 3.0
Tax Credit Program 2.0
2.0 Vendor Verification Forms
Documentation will be reviewed by the California Film Commission and the CPA performing the Agreed Upon Procedures. For a listing of all required final documentation, please visit the Checklists page.
Each production must obtain documentation from its post-production facility to verify the date when final element was created. The process of post-production is considered complete when a final composite answer print, air master or digital cinema files is/are produced. For a TV series, the verification form should refer to the final episode of the season.
Each production must obtain documentation from visual effects, digital effects, post sound and/or title design companies or contractors to verify all work was performed in California. If a portion of the work was performed out of state by the company or its subcontractors, the form must only indicate the dollar amount for work incurred and materials utilized in the state.