Film Wyoming - Incentives FAQ

Q. What are the formal rules of this program? I want legalese! 
A. You can read them here: FIFI program rules

Q. How do you determine the rebate percentage? 
A. Rebate percentage between 12% and 15% based on the following criteria:

  • Providing a storyline that is set in Wyoming (full 15% rebate)
  • Providing additional Wyoming behind the scenes footage highlighting Wyoming locations used in the project (up to 14% rebate)
  • Using Wyoming props and product placement (up to 13% rebate)
  • Providing a clear statement in the credits that the product was filmed in Wyoming (minimum 12% rebate)
  • Other promotional opportunities that provide Wyoming tourism value could be negotiated to determine rebate percentage.

Q. Does the incentive apply to above-the-line compensation expenditures? 
A. The Incentive is always applicable to Wyoming residents, whether they’re above-the-line or below-the-line. In never applies to non-resident crew.

Q. What about production expenditures like equipment and supplies? 
A. The incentive always applies for in-state vendors.

Q. What if we work via a pass-through company? 
A. We do allow out-of-state vendors to work via pass-through companies. If the production incorporates as a Wyoming LLC, for example, out-of-state vendor expenses would qualify. Both Fringes and Taxes apply, but only for in-Wyo residents.

Q. Does non-traditional programming apply? 
A. Things like talk-shows, animation, sporting events, or video games could qualify. They simply have to meet the minimum requirement of a $200,000 in-state spend.

Q. What else qualifies? 
A. Just consult the chart:

    ATL BTL
Box/Equipment Rentals Resident Y Y
  Non-Resident Y Y
SUI (state unemployment insurance Resident Y Y
  Non-Resident N N
FUI (federal unemployment insurance) Resident Y Y
  Non-Resident N N
FICA (employer portion)  Resident Y Y
  Non-Resident N
Workers' Compensation Insurance Resident Y Y
  Non-Resident N N
Pension Contributions Resident Y Y
  Non-Resident N N
Health Insurance Premiums Resident Y Y
  Non-Resident N N
Holiday (paid) Resident Y Y
  Non-Resident N N
Vacation (paid) Resident Y
  Non-Resident N N
Taxable Meal Per Diem Resident Y Y
  Non-Resident Y Y
Nontaxable Meal Per Diem Resident Y Y
  Non-Resident Y Y
Taxable Hotel Per Diem Resident Y Y
  Non-Resident Y Y
Nontaxable Hotel Per Diem Resident Y Y
  Non-Resident Y Y
Payroll Handling Fees Resident Y Y
  Non-Resident N N

 

Q. Do you require itemized receipts to qualify expenses? 
A. Yes, itemized receipts are required.

Q. Are alcoholic beverages a qualified expense?
A. FIFI funds can not be used for reimbursement of alcohol.

Q. Is an in-state broker required to qualify compensation insurance? 
A: No. 

Q. Do travel expenses qualify? 
A. Yes, but to qualify all travel must be within the state. If flying, it must be into and/or out of Wyoming.

Q. Do shipping costs qualify?
A. Yes, Intrastate Only (Within Wyoming) 
No, Interstate (To/From other states) and Intrastate 
Yes, If using local agent and/or company, e.g., FedEx, based in Wyoming
No, Destination to Wyoming and Intrastate Only

Q. Does the incentive require an audit or review? 
A. Both CPA and our own state agency conduct separate reviews or audits

Q. Is an End Credit required for a production to be eligible for the film incentive?
A. Yes.

Q. Do completion bond and financing costs qualify for the film incentive?
A. Yes, if they are paid in the state of Wyoming.

Q. Does Wyoming allow an incentive to be claimed more than once for a specific project, e.g., interim claims allowed?
A. Yes.

Q. Does Wyoming allow a production to claim the incentive benefit during the filming of the production? If so, when can a production first claim the incentive?
A. As soon as the contract is signed by all parties.

Q. Does your state allow for financing fees to qualify?
A. Yes, if they are financed and paid in the state of Wyoming.

Q. Does the incentive have funding caps? 
A. There is no per-project cap, but we do have an effective cap based on the balance of funds in the program. As of Arpil 2016 the balance in the Film Industry Financial Incentive account was ~$283K.

Q.  Where can I find the full text of the Film Industry Financial Incentive (FIFI) legislation?
A.  You can read the full text here, and you can read the amendment which lowered the minimum spend requirement in Wyoming from $500,000 to $200,000 here.