NOTE: The following information is only for productions wishing to claim the now expired refundable tax credit offered by the state to productions who performed work and had a minimum in-state spend of at least $250,000 prior to Jan. 1, 2015.
Once the production has wrapped in North Carolina, submit form NC-415 to the Department of Revenue to trigger the auditing process by the North Carolina Department of Revenue.
- You must print this form and complete it by hand.
- Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.
- Do not use red ink (use black or blue).
- Do not use dollar signs, commas, or other punctuation marks or symbols.
- Do not submit photocopies of returns. Submit original returns only.
- Do not use brackets for negative numbers.
- Do not select "no graphics" options on your printer.
- Set Page Scaling to "none". The Auto-Rotate and Center checkbox should be unchecked.
Productions who have qualified for the newly established NC Film and Entertainment Grant should refer back to the program's guidelines for reference on how to have their NC-licensed CPA complete the required audit for submission to the NC Department of Commerce.