Illinois Film Production Tax Credits

How Illinois Film Tax Credits Work

Illinois offers a 35% tax credit on qualified Illinois production spending for film and television — covering Illinois resident wages on the first $500,000 per worker and goods and services sourced from Illinois vendors. Non-resident wages qualify at 30%, subject to per-worker caps and position limits.

On top of the base rate, several bonuses stack: an additional 15% on wages paid to residents of economically disadvantaged areas, 5% for productions filming outside the six-county Chicago metro, 5% for a television series relocating to Illinois, and 5% for certified green productions. Together these can bring the credit as high as 65% of qualified spend — making Illinois one of the most competitive production-incentive states in the nation.

To claim the credit, productions apply to the Illinois Department of Commerce and Economic Opportunity (DCEO) through the Illinois Film Office and engage a licensed Illinois CPA to perform the required agreed-upon procedures (AUP) examination. The AUP confirms that every claimed expenditure is both qualified and properly documented.

The credits are fully transferable, which means productions that can’t use the full value of the credit can sell it — often recouping a significant portion of their Illinois spend. 

We work with productions of all sizes, from independent features to series and commercials, to make the program accessible and the claim defensible.