West Virginia Department of Commerce Guidelines

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Legislative Rules
Meeting Schedule of Film Credit Development Committee
List of Approved Applications


The information provided on this page is a brief summary of the steps to participate in the program and is not intended to, nor does it replace, the official statute and legislative rules which contain complete details and requirements of the program. All applicants, or their representatives, will be expected to read the statute and legislative rules to become familiar with the process.

STEP 1 – Applicant must first register to do business with both the Secretary of State AND the State Tax Department. Click here for information.

– Applicant submits an Eligibility Application (Form FIIA-01) via regular or overnight mail (electronic or fax submissions will not be accepted).

STEP 3 – The Film Credit Development Committee (FCDC) notifies applicant of its decision within 30 days of receipt; applicant will be requested to attend the review meeting or be available by phone.

STEP 4 – If approved, applicant must begin principal photography within 120 days of approval.

STEP 5 – After applicant's final expenditure in West Virginia, applicant must retain an independent certified public accountant (at applicant's expense) to prepare an expense verification report, using Agreed Upon Procedures (Form FIIA-06), which is to be submitted as an attachment to the Application for Tax Credit Voucher (Form FIIA-05).

STEP 6 – Once the FCDC confirms the data submitted with the Application for Tax Credit Voucher (Form FIIA-05), the West Virginia Film Office will issue a Tax Credit Voucher (aka Certificate of Entitlement) to the applicant.

STEP 7 – The holder of the Tax Credit Voucher may apply the tax credits to its West Virginia tax liabilities (i.e., business franchise tax, corporation net income tax, and personal income tax) or may transfer or sell the credits to another person or entity with a West Virginia tax liability.


STEP 1 – Transferor/Seller must obtain a “Certificate of Good Standing” from the WV State Tax Department before transferring/selling tax credits. Click here to access the form, which must be submitted directly to the Tax Department via fax or mail.

STEP 2 – Upon applicant’s receipt of its “Certificate of Good Standing” from the Tax Department, Transferor/Seller will then complete an Application for Transfer or Sale of Tax Credit (Form FIIA-09) and submit all required documentation to the Film Office.

STEP 3 – Upon review and approval, the West Virginia Film Office will issue a Tax Credit Voucher in the name of the Transferee/Buyer and, if a tax credit balance remains, will issue a new Tax Credit Voucher in the name of the Transferor/Seller. All vouchers will be returned to the Transferor/Seller for completing the transaction.

STEP 4 – Claims of the credit to offset West Virginia taxes (i.e., business franchise tax, corporation net income tax, and personal income tax) require a completed WV State Tax Department Schedule FIIA-TCS to be filed with the appropriate tax return, along with any other required support documentation, including an original Tax Credit Voucher.

STEP 5 – If a Transferee/Buyer wishes to subsequently transfer/sale any portion of the tax credits, the same procedures must be followed as noted in Steps 1-3 above.

NOTE TO TRANSFEREES/BUYERS: A Transferee/Buyer may only use a tax credit beginning in the Tax Year that the Film Office issues a Tax Credit Voucher TO the Transferee/Buyer, i.e., there is no carryback permitted for the Transferee/Buyer. The expiration date for any carry forward remains the same for the Transferee/Buyer.


Unused tax credits will be forfeited upon the expiration of the second taxable year after the taxable year in which the expenditures were incurred by the original holder of the Tax Credit Voucher. The expiration date will appear on each Tax Credit Voucher issued. No carryback to a prior taxable year is allowed for the amount of any unused portion of any annual credit allowance. The transfer/sale of a tax credit does not extend the time in which the credit can be used. The carry forward period for credit that is transferred or sold begins on the date on which the credit was originally granted by the West Virginia Film Office.

WV Film Office