Certified Visual Media Production Credit: Certified Visual Media Production Credit (2025)
Maine · Maine Revenue Services · Used for tax years 2025
This worksheet calculates Maine’s Certified Visual Media Production Credit for tax year 2025 using total production expenses and eligible nonwage expenses. The credit equals 5% of eligible nonwage expenses, is nonrefundable, and cannot be carried back or forward to other tax year
Who files this form
Use this worksheet to claim the 2025 Certified Visual Media Production Credit for qualifying expenses incurred by a certified visual media production company.
- The company must have incurred at least $75,000 in total qualifying visual media production expenses.
- The credit may be claimed only for the tax year in which the production is completed. For a 2025 claim, the production must be completed in 2025.
- Businesses claiming the Pine Tree Development Zone income tax credit are not eligible.
- Owners of eligible pass-through entities, such as partnerships, LLCs, S corporations, and trusts, may claim the credit in proportion to their interests in the entity.
What you'll need
- A copy of the visual media production certificate issued by the Department of Economic and Community Development. You must enclose it.
- Your taxpayer name, EIN or SSN, and the date the production was completed.
- Total qualifying production expenses incurred in Maine and the qualifying nonwage portion of those expenses.
- If claiming through a pass-through entity, its name, identification number, and your ownership percentage for the tax year. Attach a copy of the federal Schedule K-1 issued to you by that entity.
Maine Revenue Services may request additional information supporting the credit before processing the return.
How to file
Complete the worksheet and enclose it with Form 1040ME, Form 1040C-ME, Form 1041ME, or Form 1120ME, whichever applies.
- Enter total qualifying Maine production expenses on line 1. If the amount is less than $75,000, stop. You do not qualify.
- Enter qualifying nonwage production expenses on line 2. A pass-through entity owner enters only the portion reflecting their ownership percentage.
- Use the printed rate of .05, or 5%, on line 3.
- Multiply line 2 by line 3 and enter the credit on line 4.
Also enter the credit on the applicable return:
- Form 1040ME: Schedule A, Other Tax Credits Worksheet (for Lines 8 and 20), line 8.
- Form 1040C-ME: Schedule A, line 13.
- Form 1041ME: Schedule A, line 13.
- Form 1120ME: Schedule C, line 1k.
Enclose the production certificate and, if applicable, your federal Schedule K-1. The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Claiming the credit when total qualifying production expenses are below $75,000. The worksheet says to stop if you do not meet this minimum.
- Claiming this credit while also claiming the Pine Tree Development Zone income tax credit. Those businesses are not eligible.
- Forgetting to enclose the production certificate or, for a pass-through claim, the required federal Schedule K-1.
- Claiming more than your proportional share as a pass-through entity owner.
- Treating the credit as refundable or carrying it to another tax year. Neither is allowed.
Questions people ask
How much is the credit?
The credit equals 5% of qualifying nonwage visual media production expenses. The company must first meet the $75,000 minimum for total qualifying production expenses.
What expenses qualify?
Qualifying expenses are directly incurred in Maine for a certified production's preproduction, production, or postproduction. Examples include construction, editing, sound recording, lighting, transportation, cast and crew food and lodging, insurance, and equipment or facility rentals. Marketing, advertising, printing, and dissemination expenses do not qualify.
Does “nonwage” exclude payments to contractors and performers?
Yes. The instructions exclude certified production wages, including payments to temporary employee-leasing companies, performing artists, and other contractual payments for individuals working in Maine on the certified production. These amounts are excluded whether or not they were included in a wage reimbursement claim.
Can I get a refund or use unused credit in another year?
No. The credit is nonrefundable and cannot be carried back or forward to other tax years.
Where can I learn how to apply for a production certificate?
The instructions direct applicants to filminmaine.com/incentives for information about applying for a visual media production certificate.