FAQ

General

Production Incentives:
     Media Production Expenditure Tax Credit (MPETC)
     County Innkeeper's Tax Exemption

Workers' Compensation

State of Indiana - Frequently Asked Questions
City of Indianapolis - Frequently Asked Questions

 


GENERAL

How do I obtain a permit?
Permits are issued by state agencies and property owners on a case by case basis. You'll find Indiana to be extremely low-hassle with many possibilities for fee free and low-cost locations. Contact the Film Indiana office for assistance with all your location needs.

How do I find information regarding homes or lots that the city or lots that the city or county owns?
Property searches are available for a small fee from
http://www.civicnet.net/ (Courtesy of IN.gov)

Is Indiana a "Right to Work" state?
Indiana welcomes both union and non-union projects.  We are an employment at will state and if you have a union agreement, you must abide by it, but if not, you are not obligated to hire union personnel.

Who has to have a work permit in Indiana?
Anyone 14, 15, 16, or 17 years of age (unless they have a High School Diploma or GED).  If the minor has dropped out of school, he/she is still required to obtain a work permit.  (Courtesy of IN.gov -
http://www.in.gov/dol/childlabor.htm)

How many jobs can a minor have?
Minors may hold more than one work permit, but the Total Hour Restrictions still apply.  (Courtesy of IN.gov -
http://www.in.gov/dol/childlabor.htm)

How late can a 14 or 15 year old work on the weekend during the school term?
7 p.m. - 7 days a week - from Labor Day to June 1st of the following year.  June 1st through Labor Day (typically summer break) 14 and 15 year olds may work until 9 p.m.
(Courtesy of IN.gov -
http://www.in.gov/dol/childlabor.htm)

 


PRODUCTION INCENTIVES:
MEDIA PRODUCTION EXPENDITURE TAX CREDIT (MPETC)

What is the MPETC step-by-step process?
1. Call Film Indiana to discuss project, confirm basic requirements, and request an application be mailed or emailed to you.
2. Complete application and return to Film Indiana with other required materials.
3. The IEDC will review the application and issue a letter.
4. If the project is approved, the company must submit a written acceptance of the IEDC’s offer (date of acceptance is start date for qualifying expenditures).
5. The IEDC will issue a tax credit agreement to be signed by both parties. 
6. The project is completed (all expenditures paid out). 
7. All the necessary documentation is submitted for the IEDC to determine the qualified investment.  
8. A certification letter is issued stating the exact amount of tax credit awarded.
9. When the company files their Indiana income taxes, they will attach the certification letter to their tax return to receive the tax credit.  

Who is entitled to the MPETC?  (production company, agency, client, etc.)
All parties involved in the project must designate one applicant for purposes of applying for the MPETC. 
The IEDC will only consider one applicant per project. 

Is the tax credit awarded on a project-by-project basis?
Yes

Can an ad campaign (multiple commercials) apply as one project?
Yes, but only if the combined minimum spend is at least $50,000.

Is there an application fee to apply for MPETC?
No

What criteria will be considered when evaluating and determining the percentage of the tax credit?
Competitiveness, economic return to the state (number of jobs, wages/rates, length of project, etc.), and the project’s impact on further growth of the industry and the overall further diversification of businesses Indiana. 

How many days does the IEDC have to review an MPETC application?
The IEDC will work with the applicant to determine the necessary response time for the review of the application.  The IEDC is highly responsive to the client’s time table in competitive situations.

How many days from the issuance of the official acceptance must the production begin?                                                   
No more than 90 days. 

When should I submit my materials (cost reports, receipts, etc.) to the IEDC for certification?
When you foresee no further qualified expenditures to be made.

Will there be a list of projects that have been awarded MPETC?
The IEDC will coordinate with the recipients to ensure the roll of all parties is recognized. 

Does the $2.5 million annual cap apply towards the calendar year or fiscal year? 
Fiscal Year (July 1 – June 30)

In order to apply for the MPETC, out-of-state companies must register to do business in Indiana.  What is this process?
Complete 
State Form 38784 and mail along with the filing fee and a Certificate of Existence (Certificate of Good Standing in some states) to address at top of form. 

Indiana has established reciprocity agreements concerning the collection of income tax from nonresidents with the following states:
Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin
For further information, click here

 


COUNTY INNKEEPER'S TAX EXEMPTION

 

To qualify for the County Innkeeper's Tax Exemption, does the required stay of 30 days need to be consecutive?
Yes.

 

 

If you have a question for Film Indiana, please email filminfo@iedc.in.gov