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Massachusetts Refundable Film Credit Motion Picture Production Company Department of Revenue Motion Picture Production Comp  Form

Massachusetts Refundable Film Credit Motion Picture Production Company Department of Revenue Motion Picture Production Comp Form

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Line 48 Schedule U-IC Form 355U Schedule CR Form 355 or 355S Form M-990T line 30 or Form M-990T-62 line 35. Note If an election to refund the film credit for a production/certificate number is made the entire film credit remaining after reducing tax liability and other credits will be refunded at 90. Partial refunds transfers or carryovers are not allowed. However the refund can be applied as an estimated payment for the subsequent tax year. You must enclose Schedule RFC with your return....
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