LOA: Loan-Out Affidavit-Allocation (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Form LOA, Loan-Out Affidavit/Allocation, documents payments to a personal service or loan-out company included in a film payroll/production credit application. It reports company and actor/performer information, Massachusetts service dates, qualifying wages, and Mas
Who files this form
Production companies claiming wages paid to personal service or loan-out companies on the Massachusetts Application for Payroll/Production Credit must file Form LOA with that application.
A separate affidavit is required for each personal service or loan-out company included on the credit application.
What you'll need
Have the following information ready to complete Form LOA:
- Production company name, federal identification number, mailing address, production name, and Massachusetts production start and end dates.
- Loan-out company name, federal identification number, addresses, authorized representative’s contact information, Massachusetts work dates, and registration information.
- Each actor’s or performer’s name, Social Security number, addresses, Massachusetts work dates, and DOR registration information.
- Total wages paid for the overall production, qualified Massachusetts wages, Massachusetts withholding tax remitted, and withholding payment dates.
Attach additional sheets if the loan-out company provides more than one actor or performer. The affidavit requires original signatures from an authorized representative of each company and the actor or performer.
How to file
- Complete the general information section.
- Have an authorized representative of the personal service or loan-out company complete and sign that company’s section.
- Have the actor or performer complete and sign their section.
- Have the production company complete the payments section on page 2 and provide its authorized representative’s signature.
- File the fully completed affidavit, with original signatures, with the Massachusetts Application for Payroll/Production Credit.
Mail to:
Massachusetts Department of Revenue
Audit Division
200 Arlington Street, Room 4300
Chelsea, MA 02150
Attn.: Film Credit Unit
Common mistakes
- Submitting an incomplete or unsigned affidavit. Failure to submit a fully completed and signed affidavit will result in disallowance of the credit related to that loan-out company. Original signatures are required from both companies’ authorized representatives and the actor or performer.
- Skipping page 2. The form specifically reminds filers to complete it.
- Leaving out an affidavit. A separate Form LOA must be filed with the credit application for each personal service or loan-out company included.
- Not keeping signed copies. The loan-out company and actor or performer should retain copies for their records and attach them to their Massachusetts income tax returns as required.
Questions people ask
Can one affidavit cover several loan-out companies?
No. A separate affidavit is required for each personal service or loan-out company included on the credit application.
What if a loan-out company provides more than one actor or performer?
Attach additional sheets for the additional actors or performers.
Which Massachusetts work dates should I enter?
In each section, enter the first and last dates that the production company, loan-out company, or actor or performer worked in Massachusetts on this production. On page 2, line 6 asks for the loan-out company’s Massachusetts service dates relating to the wages on line 2.
What happens if the registration circles are not filled in?
If either company registration circle is not filled in, the form states that the loan-out company will be required to register with the Massachusetts Secretary of State and DOR. If the actor’s or performer’s DOR registration circle is not filled in, that person will be required to register with DOR and file a personal tax return.