MPC: Virginia Motion Picture Production Tax Credit (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Form MPC requests a refund of the Virginia Motion Picture Production Tax Credit. It identifies the credit holder and any authorized representative, the tax year in which the credit may be claimed, and the refund amount requested.
Who files this form
Use Form MPC to request a refund of the Virginia Motion Picture Production Tax Credit if:
- You are a pass-through entity (PTE) requesting a direct refund instead of allocating the credit to individual partners, shareholders, or members.
- You are requesting a refund when Virginia does not require you to file an income tax return.
Any refund paid directly to a PTE may not be allocated to its owners.
What you'll need
You must enclose a copy of the credit certificate issued by the Virginia Film Office within the Virginia Tourism Authority.
Have the following information ready to complete the form:
- The credit holder’s legal entity name, FEIN, address, contact details, and entity type.
- The start and end dates of the tax year in which the credit may be claimed.
- The refund amount requested.
- Authorized representative information, if applicable.
If you are not registered with the Virginia Department of Taxation, you must complete Form R-1, Business Registration Form, before submitting Form MPC.
How to file
Complete the credit holder information, tax year dates, refund amount, and authorized representative information, as applicable. An owner or authorized representative must sign and date the declaration. Enclose a copy of your credit certificate.
Mail Form MPC to:
Virginia Department of Taxation
Tax Credit Unit
P.O. Box 715
Richmond, VA 23218-0715
Or fax it to (804) 774-3902.
If you are not registered with the Department of Taxation, complete Form R-1 first. Visit www.tax.virginia.gov to register online or download the registration application.
For assistance, call (804) 786-2992.
Common mistakes
- Submitting Form MPC before registering. If you are not registered with the Department of Taxation, you must complete Form R-1 first.
- Leaving out the credit certificate. You must enclose a copy of the certificate issued by the Virginia Film Office within the Virginia Tourism Authority.
- Allocating a directly refunded credit to PTE owners. A credit refunded directly to the PTE may not be allocated on Virginia Schedule VK-1 or claimed on any owner’s Virginia income tax return.
- Requesting a direct PTE refund without all owners’ agreement. The signer must certify that all PTE owners agree to the direct refund request.
Questions people ask
Can a PTE receive the refund directly?
Yes. Form MPC allows a PTE to request a direct refund instead of allocating the credit to its partners, shareholders, or members. All owners must agree to the request.
Can owners also claim a credit refunded directly to the PTE?
No. That amount cannot be allocated to owners on Virginia Schedule VK-1 or claimed on any owner’s Virginia income tax return.
Can I request a refund if Virginia does not require an income tax return?
Yes. The form lists requesting a refund when no Virginia income tax return is required as a reason to submit Form MPC.
Who can sign Form MPC?
An owner or authorized representative can sign. The signer declares that the form and any accompanying schedules, statements, and attachments are true, correct, and complete to the best of their knowledge and belief.
Where can I get help?
Call (804) 786-2992 for assistance.