Film Wisconsin
Frequently Asked Questions
Information?
We know what’s on your mind:
What qualifies?
Who should apply?
What expenditures are eligible?
How does timing work if we’re already in prep or production?
The FAQs below break down Wisconsin’s film tax credit program. From eligibility requirements to audit processes, from workforce guidelines to credit timelines, find the clarity you need.
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What is an accredited production?
"Accredited production” means a film, video, broadcast advertisement or television production, as approved by Film Wisconsin, for which the aggregate salary and wages included in the cost of the production for the period ending 12 months after the month in which the principal filming or taping of the production begins exceeds $100,000 for a production that is 30 minutes or longer or $50,000 for a production that is less than 30 minutes. “Accredited production” includes scripted, unscripted, reality or competition production.
Are the tax credits retroactive?
Yes, the tax credits are available for eligible projects currently in production for tax filers whose tax year begins after December 31, 2025. This means that if your application is approved, it will be retroactive for work completed during this calendar year, and expenditures you already made in 2026 may be eligible for the credits.
What are production expenditures?
“Production expenditures” means any expenditures that are incurred in Wisconsin and directly used to produce an accredited production, including expenditures for writing, budgeting, casting, location scouts, set construction and operation, wardrobes, makeup, clothing accessories, photography, sound recording, sound synchronization, sound mixing, lighting, editing, film processing, film transferring, special effects, visual effects, renting or leasing facilities or equipment, renting or leasing motor vehicles, food, lodging and any other similar pre-production, production and post-production expenditure as determined by Film Wisconsin. “Production expenditures” includes expenditures for music that is performed, composed or recorded by a musician who is a resident of Wisconsin or published or distributed by an entity that has its commercial domicile in this state; air travel that is purchased from a travel agency or company that has its commercial domicile in Wisconsin; and insurance that is purchased from an insurance agency or company that has its commercial domicile in Wisconsin. “Production expenditures” do not include salary or wages or expenditures for the marketing and distribution of an accredited production.
What is the Definition of a Production Company?
“Film production company” means an entity that creates films, videos, broadcast advertisements or television productions, not including the productions described in sub. (5f) (a) 1. a. to g.
Are there limits on cast and crew wages?
The total amount of the credits that may be claimed by a claimant under par. (b) 1. shall not exceed an amount equal to the first $250,000 of salary or wages paid to each of the claimant’s employees, as described in par. (b) 1., in the taxable year, not including the salary or wages paid to the claimant’s 2 highest-paid employees, as described in par. (b) 1., in the taxable year, if the claimant’s budgeted production expenditures are $1,000,000 or more.
How do I apply for a tax credit?
All applicants must apply through the Film Wisconsin Film Tax Credit Application located here. There are two applications on – one for TV and film productions and one for Wisconsin-based production company infrastructure.
How long does it take to receive approval/accreditation?
Applications for the Film Production Services Tax Credit are reviewed monthly. Applications for the Film Production Company Investment Tax Credit are reviewed on a rolling basis.
What information or documentation must I include with the application?
For a list of required documentation, please see How to Apply.
What are the display requirements for the static or animated logo?
Approved projects are required to promote Wisconsin by visibly displaying a static or animated logo approved by Film Wisconsin in the end credits for the life of the project.
The approved logo must be prominently displayed and can share the viewable display space with other images or text.
Television commercials are exempt from logo requirements.
Will Wisconsin purchase or facilitate the purchase of a Tax Credit Certificate?
No, it is the responsibility of the credit recipient to utilize or assign (transfer) the tax credit.