Form IT-QIEPC "Qualified Interactive Entertainment Production Company Certification Form" - Georgia (United States)

What Is Form IT-QIEPC?

This is a legal form that was released by the Georgia Department of Revenue - a government authority operating within Georgia (United States). As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 23, 2018;
  • The latest edition provided by the Georgia Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form IT-QIEPC by clicking the link below or browse more documents and templates provided by the Georgia Department of Revenue.

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Download Form IT-QIEPC "Qualified Interactive Entertainment Production Company Certification Form" - Georgia (United States)

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IT-QIEPC (Rev. 01/23/18)
QUALIFIED INTERACTIVE ENTERTAINMENT PRODUCTION
COMPANY CERTIFICATION FORM
For taxable years beginning on or after January 1, 2014 and before January 1, 2016, this form must be
submitted by a Qualified Interactive Entertainment Production Company* to the Department of Revenue
to request certification under O.C.G.A. § 48-7-40.26 for the Film Tax Credit.**
For tax years beginning on or after January 1, 2016 this form must be submitted through the Georgia Tax
Center.
Name of the Qualified Interactive Entertainment Production Company
FEI Number
Georgia Business Location Street Address
Type of Business:
Partnership/LLC
C Corporation
S Corporation
Georgia Business Location City, State and Zip Code
Date of Submission:
Contact Person
Telephone Number of Contact Person
Street Address of Headquarters of Qualified Interactive Entertainment
City, State and Zip Code of Headquarters of Qualified Interactive
Production Company (if different)
Entertainment Production Company (if different)
Part 1.
Tax Year Beginning _____________________
Please respond to questions 1 and 2 below with either a Yes or No
response.
1. Does this Qualified Interactive Entertainment Production Company maintain a
business location physically located in Georgia? ________________
2. Has this Qualified Interactive Entertainment Production Company expended a total
aggregate payroll*** of $500,000.00 or more for employees working within Georgia
during the calendar year directly preceding the start of the taxable year of the
Qualified Interactive Entertainment Production Company?
___________________
3a. Total payroll during the calendar year directly preceding the start of the taxable
year of the Qualified Interactive Entertainment Production Company
$_______________
3b. Total aggregate payroll*** for employees working within Georgia during the
calendar year directly preceding the start of the taxable year of the Qualified
Interactive Entertainment Production Company $_______________
1.
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CLEAR
IT-QIEPC (Rev. 01/23/18)
QUALIFIED INTERACTIVE ENTERTAINMENT PRODUCTION
COMPANY CERTIFICATION FORM
For taxable years beginning on or after January 1, 2014 and before January 1, 2016, this form must be
submitted by a Qualified Interactive Entertainment Production Company* to the Department of Revenue
to request certification under O.C.G.A. § 48-7-40.26 for the Film Tax Credit.**
For tax years beginning on or after January 1, 2016 this form must be submitted through the Georgia Tax
Center.
Name of the Qualified Interactive Entertainment Production Company
FEI Number
Georgia Business Location Street Address
Type of Business:
Partnership/LLC
C Corporation
S Corporation
Georgia Business Location City, State and Zip Code
Date of Submission:
Contact Person
Telephone Number of Contact Person
Street Address of Headquarters of Qualified Interactive Entertainment
City, State and Zip Code of Headquarters of Qualified Interactive
Production Company (if different)
Entertainment Production Company (if different)
Part 1.
Tax Year Beginning _____________________
Please respond to questions 1 and 2 below with either a Yes or No
response.
1. Does this Qualified Interactive Entertainment Production Company maintain a
business location physically located in Georgia? ________________
2. Has this Qualified Interactive Entertainment Production Company expended a total
aggregate payroll*** of $500,000.00 or more for employees working within Georgia
during the calendar year directly preceding the start of the taxable year of the
Qualified Interactive Entertainment Production Company?
___________________
3a. Total payroll during the calendar year directly preceding the start of the taxable
year of the Qualified Interactive Entertainment Production Company
$_______________
3b. Total aggregate payroll*** for employees working within Georgia during the
calendar year directly preceding the start of the taxable year of the Qualified
Interactive Entertainment Production Company $_______________
1.
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IT-QIEPC (Rev. 01/23/18)
If a qualified interactive entertainment production company responds no to
question 1 and/or 2, then it does not satisfy the requirements under O.C.G.A. §
48-7-40.26 and its certification will be denied.
*
A qualified interactive entertainment production company is a company that maintains a
business location physically located in Georgia; in the calendar year directly preceding the start of
the taxable year of the qualified interactive entertainment production company, had a total
aggregate payroll of $500,000.00 or more for employees working within this state (guaranteed
payments to partners do not qualify for the film tax credit and cannot be included as payroll); has
gross income less than $100 million for the taxable year; and is primarily engaged in qualified
production activities related to interactive entertainment which have been approved by the
Department of Economic Development.
Before the Department of Economic Development certifies the production, O.C.G.A. § 48-7-
40.26 requires the Department to certify that the qualified interactive entertainment production
company maintains a business location physically located in this state and that the qualified
interactive entertainment production company had expended a total aggregate payroll of
$500,000.00 or more for employees working within this state during the calendar year directly
preceding the start of the taxable year of the qualified interactive entertainment production
company. As such, if the company has gross income less than $100 million for the taxable year
and is primarily engaged in qualified production activities related to interactive entertainment
they will only be eligible for the film credit if the Department certifies that they maintain a
business location physically located in Georgia and that in the calendar year directly preceding
the start of the taxable year of the qualified interactive entertainment production company, they
had a total aggregate payroll of $500,000.00 or more for employees working within this state.
**
The Department of Revenue shall not issue any certifications before July 1, 2014.
***Total aggregate payroll means the total sum expended by a qualified interactive entertainment
production company on salaries paid to employees working within this state in a state certified
production or productions. For purposes of this paragraph:
(a) With respect to a single employee, the portion of any salary which exceeds $500,000.00 for a
single production shall not be included when calculating total aggregate payroll; and
(b) All payments to a single employee and any legal entity in which the employee has any direct
or indirect ownership interest shall be considered as having been paid to the employee and shall
be aggregated regardless of the means of payment or distribution.
CERTIFICATION BY QUALIFIED INTERACTIVE ENTERTAINMENT
PRODUCTION COMPANY
I/we declare under the penalties of perjury that I/we have examined this form (including
attachments) and to the best of my/our knowledge and belief it is true, correct, and
complete.
_______________________________________
Signature of President or Other Principal Officer or Tax Matters Person
Title: ______________________________
Date: ______________________________
2.
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IT-QIEPC (Rev. 01/23/18)
Part 2. For Department Use Only
Approved by _____________________ Date Approved _____________________
Certified as meeting the requirements under O.C.G.A. § 48-7-40.26 for tax year
beginning __________________
Upon approval by the Commissioner, a signed copy of Form IT-QIEPC will be
returned to you.
You must attach this approved Form IT-QIEPC to your Georgia Department of
Economic Development Certification Application.
If your film tax credit project spans more than 1 year you must submit a separate
Form IT-QIEPC for each year.
Submit certification to:
Tax Credits Unit
Georgia Department of Revenue
1800 Century Blvd NE
8th Floor
Atlanta, GA 30345
3.
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