Qualified Expenditure Charts

The charts below are intended as helpful guides and not an exact list of what are considered Qualified Expenditures. Qualified Expenditures are for pre-production, production, and post-production - not for development, marketing, publicity, or distribution. The following listings assume where "yes" is designated that the service is performed or property is purchased or rented and used in the state of California. Items used or personnel services employed both within and outside of California can be qualified only for the prorata portion of costs incurred directly in California. Any expenditures incurred prior to issuance of the tax credit allocation letter are not qualified expenditures.

Year 1 Qualified Expenditure Charts:For approved projects with Credit Allocation Letters issued prior to July 1, 2016.