PROCEDURES FOR CLAIMING THE ALABAMA FILM REBATE
Beginning January 21, 2020, the Alabama Film Rebate must be pre-certified via an online portal through My Alabama Taxes (MAT) before the taxpayer can receive the rebate on the Alabama income tax return. Refunds for film rebates will no longer be issued after January 21, 2020, unless the procedures below are followed.
Prerequisites for filing an online film credit claim through MAT:
- Letter from the Alabama Film Office certifying the project is a state certified production (1st letter)
- Notice of Rebate Available from the Alabama Film Office – this will have the amount of the film rebate awarded (2nd letter)
- Certificate of Compliance
Procedures for filing an online film rebate claim through MAT:
- Log in to My Alabama Taxes using your login credentials.
- Once logged in, navigate to the Pass-through Entity, Business Income Tax or Individual Income Tax under Accounts.
- Under the ‘I Want to’ section, click on the ‘Submit a Credit Claim’ and complete the following required fields:
- Credit Type – Select “Alabama Film Rebate” from the drop-down menu.
- Filing Period – Enter the tax period in which the film rebate is being claimed.
- Credit Amount – Enter the amount of the film rebate as approved by the Alabama Film Office – this is the approved film rebate amount certified in the Notice of Rebate Available from the Alabama Film Office.
- Attachments – The following attachments are required:
- The 1st and 2nd letters from the Alabama Film Office
- The Certificate of Compliance
Please note that the film rebate cannot be issued until ADOR processes the income tax return. Therefore, it is suggested the return be filed before submission of the credit claim through the normal departmental channels. Tax returns will no longer be accepted through the Office of Economic Development.