Georgia Film Tax Credit

Auditor Document Request List:

Once the application is submitted, GDOR will reach out to the production to begin the audit or provide RFG with approval to begin the audit. The following documentation may be requested by Auditors:

  • Executed Power of Attorney – Form RD-1061

  • Copy of the Mandatory Audit Application and proof of GDOR audit fee payment

  • Copy of the GDEcD Tax Certification Application and GDEcD Certification Letter

  • Audit Questionnaire

  • Production Balance Sheet and Trial Balance

  • Final Detailed General Ledger (GL) containing qualified and non-qualified expenditures

  • All Payroll Reports (including all states where work was performed) from the Payroll Provider(s) in approved DOR format (Excel)

  • Copies of all 1099s issued by the production

  • Copy of filed Georgia sales/use tax returns

  • Assets and Improvements to Real Property Listing

  • Copy of the submitted Georgia Form G7-Film return(s) and account payment transcripts

  • Contracts for all loan-out and non-employee personal service companies

  • Loan-out Contract Allocation

  • Source documents used to complete the Loan-out Contract Allocation (Excel) Days tabs

  • Producers –Detailed daily narrative of activities performed

  • Final Days out of Days report, Shooting Schedules, Cast, Crew, and Vendor lists

  • All Daily Production Reports (including pre-production and post-production) - Final & Signed

  • Bank Statements & Reconciliations

  • Script Supervisor’s Lined Script

  • All final Call Sheets (including pre-production)

Film Tax Credit Auditors or Consultants

RFG is among the twelve firms nationally sanctioned by the Georgia Department of Revenue (GDOR) to conduct mandatory audits for film tax credits for production companies. On December 2023, RFG was chosen as one of the twelve firms nationwide qualified to conduct such audits, given the firm's extensive experience in audits in Georgia and other tax-related qualifications nationally.

Josue Rosales, the leader of RFG’s Audit and Consulting practice and head of governmental affairs, expressed, "RFG understands the need to find a consultant, or an auditor, who understands the many twists and turns that come with the production incentive in Georgia." The firm looks forward to collaborating with major film and television studios across the United States, offering accounting and consulting guidance for production and entertainment companies throughout the Mandatory Film Tax Credit Audit Application, audit review, and film tax credit approval process.