Determine what entity or individual will receive the tax credit certificate. The CFC recommends consulting a tax adviser regarding the structure of the entity applying for the tax credit. For whatever entity is listed here, a corresponding Federal Tax ID # (or SS # for an individual) must appear in the "Taxpayer ID #" box.
If you do not have a Taxpayer ID, you may indicate “Applied For” or “Pending.” Be advised that projects will not be accepted into the tax credit program without a taxpayer ID and
lack of one may delay issuance of Credit Allocation Letter.
ONLY independent productions have the ability to sell the credits to a third party who can utilize the tax credits.
NOTE: If it becomes necessary to change the Applicant entity and/or the Taxpayer ID number after the Credit Allocation Letter has been issued, contact the CFC.
