TSA: Film Credit Transfer or Sale Application (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Form TSA is an application to transfer, sell or assign film payroll or production expense tax credits. It identifies the transferor, transferee and production project and reports the credit certificate number, credit amount transferred and amount paid. As of May 1,
Who files this form
A holder of film credits who wants to sell, transfer or assign them must obtain a certificate before transferring them to another taxpayer. This includes a production company, transferee, buyer or assignee.
- A separate Form TSA is required for every individual or business transfer.
- A transferee who distributes or assigns credit to partners, members or owners must also complete an application.
- Partnerships and S corporations transferring credits to members must complete a Form TSA for each member's apportioned credit.
A potential transferor with an outstanding Massachusetts tax obligation connected to any motion picture for a prior taxable year is not eligible to transfer, sell or assign the credits.
When it's due
For the 2025 form, May 1, 2025 is the effective date of the online-only submission requirement. As of that date, all Film Credit Transfer or Sale Applications must be submitted through MassTaxConnect.
This is a submission-method change, not an application due date. The text does not state an application filing deadline.
What you'll need
The form lists these required documents:
- The original credit certificate issued by the Massachusetts Department of Revenue (DOR).
- A completed Form TSA signed by the transferor to acknowledge the sale.
You will also need the transferor's and transferee's names, federal identification numbers and addresses; production representative contact information; project name and address; certificate number; credit amount being transferred; and amount paid for the credit.
The form includes an authorized representative's declaration and a notary section.
Member transfers: For partnerships and S corporations transferring credits to members, the seller acknowledgment is not required. Only the Declaration must be signed by the General Member.
How to file
- Log in to MassTaxConnect.
- Complete the application and upload documents. Enter the DOR certificate number, the total credit being transferred in Box 1 and the amount paid by the transferee in Box 2.
- Submit a separate application for each individual or business transfer.
MassTaxConnect only: paper submissions will not be accepted. The form also prints a mailing address for the Film Credit Unit, but its online-only notice requires applications to be submitted through MassTaxConnect:
Massachusetts Department of Revenue, Audit Division
200 Arlington Street, Room 4300
Chelsea, MA 02150
Attn. Film Credit Unit
Upon approval, DOR will issue a Transfer or Sale Film Credit Certificate showing the credit amount transferred. Enter the appropriate certificate number and credit amount on the appropriate line of the Massachusetts tax return.
The online-filing notice lists 617-887-6970 and Credits@dor.state.ma.us for questions.
Common mistakes
- Sending a paper application. Despite the mailing directions also printed in the form, the caution requires MassTaxConnect submission as of May 1, 2025, and states that paper submissions will not be accepted.
- A POA signing the Declaration too soon. The form's note says the POA must obtain the seller's signature on the seller acknowledgment before signing the Declaration and submitting the sale request.
Questions people ask
Can I transfer only part of a film credit?
Yes. Eligible taxpayers may transfer, sell or assign all or part of either the payroll or production expense credit to one or more taxpayers subject to Massachusetts personal income tax or corporate excise.
Does transferring a credit extend its carryforward period?
No. Transferees, buyers or assignees may use and carry forward credits to any of the five taxable years after the first taxable year the credits were allowed to the initial transferor. A transfer, sale or assignment does not extend that period.
What if the transferee has an outstanding tax liability?
The transferee is subject to offsets before the credit is applied against their current tax liability.
What happens after DOR approves the application?
DOR issues a Transfer or Sale Film Credit Certificate indicating the amount transferred. The transferee must enter the appropriate Transfer or Sale certificate number and credit amount on the appropriate line of their Massachusetts tax return.