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California Free Printable CDTFA-318, California Film and Television Tax Credit for 2024 California California Film and Television Tax Credit

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California Film and Television Tax Credit
CDTFA-318, California Film and Television Tax Credit

CDTFA-318 (FRONT) REV. 2 (9-17) STATE OF CALIFORNIA CALIFORNIA FILM AND TELEVISION TAX CREDIT CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION Claim for Refund and Irrevocable Election to Apply Credits Against Qualified Sales and Use Tax If you have been issued or assigned certified tax credits from the California Film Commission (CFC), you must complete this form to claim those credits against qualified sales and use taxes. Note that making this election will prohibit future application of these credits against your California franchise or income tax liability. I hereby certify that I am a (check one): Qualified taxpayer with unused certified credits issued by the CFC Qualified taxpayer’s affiliate that has been assigned unused certified credits according to subdivision (c)(1) of Revenue and Taxation Code section 23685 SECTION I TAX CREDIT CERTIFICATE NO. (attach copy of Certified Form M, Tax Credit Certificate) PRODUCTION TITLE PRE-PRODUCTION START DATE POST-PRODUCTION END DATE TAX CREDIT ALLOCATION AMOUNT SHOWN ON TAX CREDIT CERTIFICATE FROM CFC .00 $ Affiliates: Enter the amount of the certified credit assigned to you by the qualified taxpayer from the above-referenced Tax Credit Certificate (attach copy of FTB 3541, California Motion Picture and Television Production Credit, showing the credit assignment). $ .00 $ .00 $ .00 SECTION II Applicable Qualified Sales and Use Tax Paid during the Initial Refund Period Described in Revenue and Taxation Code section 6902.5(d)(1). If this is a claim for refund for qualified taxes paid during the initial refund period, enter: a. b. The amount of qualified sales and use tax you paid to the California Department of Tax and Fee Administration (CDTFA) during the initial refund period to which you elect to apply your unused certified credits. The initial refund period begins on the first day of the calendar quarter before the quarter during which pre-production began and ends on the due date you were required to file your most recent sales and use tax return with CDTFA. The periods of the Sales and Use Tax return(s) related to your claim. The claimed tax to be refunded was included on returns filed for the period to . Applicable Qualified Sales and Use Tax Imposed for the Secondary Refund Period Described in Revenue and Taxation Code section 6902.5(e). If you have elected not to claim a refund for the initial refund period, or you claimed a refund for the initial period and you still have unused certified credits available, you may elect to apply your unused excess credits against qualified taxes imposed on you during the secondary refund period that you have paid to the CDTFA. The secondary refund period includes the five years following the end of the initial period. If this is a claim for refund for the secondary refund period, enter: a. c. The amount of qualified tax imposed on you during the secondary refund period and paid to the CDTFA to which you elect to apply your unused excess credits. The periods of the Sales and Use Tax return(s) related to your claim. The claimed tax to be refunded was included on returns filed for the period to . CDTFA-318 (BACK) REV. 2 (9-17) SECTION III PRIOR CLAIM PERIOD (mm/dd/yy – mm/dd/yy) If you have previously filed a claim for refund for sales and use tax based on the application of credits from the above referenced certificate, enter the claim periods and amounts (attach a separate schedule if needed). If you have claimed credits from the above referenced certificate against franchise and income tax, enter the tax year claimed and amount. AMOUNT PREVIOUSLY CLAIMED $ .00 $ .00 $ .00 $ .00 $ .00 $ .00 INCOME TAX YEAR Balance of your unused credits from the above referenced certificate: $ CLAIMED AMOUNT $ .00 $ .00 $ .00 .00 Note: Purchased credits attributable to an independent film may not be used to obtain a refund of sales and use taxes. No interest will be paid on any amount refunded or credited. By signing this form you are making a claim for refund of the amounts specified in Section II in accordance with article 1 of chapter 7 of the Sales and Use Tax Law. In addition, by signing this form you are irrevocably electing to apply the certified credits in Section II against qualified sales and use taxes. NAME OF QUALIFIED TAXPAYER FOR ASSIGNED CREDITS, NAME OF QUALIFIED TAXPAYER’S AFFILIATE SIGNATURE OF CLAIMANT DATE SIGNED PRINT NAME (name of person signing) TITLE CLAIMANT’S SELLER’S PERMIT NO. OR CONSUMER USE TAX PERMIT NO. CLAIMANT’S SOCIAL SECURITY NO. OR FEDERAL EMPLOYER IDENTIFICATION NO. TELEPHONE NUMBER OF CONTACT PERSON EMAIL ADDRESS OF CONTACT PERSON ( ) CLEAR PRINT
Extracted from PDF file 2023-california-form-cdtfa-318.pdf, last modified August 2017

More about the California Form CDTFA-318 Other TY 2023

We last updated the California Film and Television Tax Credit in February 2024, so this is the latest version of Form CDTFA-318, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CDTFA-318 directly from TaxFormFinder. You can print other California tax forms here.

Other California Other Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 593-E Real Estate Withholding - Computation of Estimated Gain or Loss
Form 593-C Real Estate Withholding Certificate
593 Booklet Real Estate Withholding Booklet
Form 593-V Payment Voucher for Real Estate Withholding
Form CDTFA-392 Power of Attorney (CA Department of Tax and Fee Administration)

Download all CA tax forms View all 175 California Income Tax Forms


Form Sources:

California usually releases forms for the current tax year between January and April. We last updated California Form CDTFA-318 from the Franchise Tax Board in February 2024.

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Historical Past-Year Versions of California Form CDTFA-318

We have a total of seven past-year versions of Form CDTFA-318 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form CDTFA-318

CDTFA-318, California Film and Television Tax Credit

2022 Form CDTFA-318

CDTFA-318, California Film and Television Tax Credit

2021 Form CDTFA-318

CDTFA-318, California Film and Television Tax Credit

2020 Form CDTFA-318

CDTFA-318, California Film and Television Tax Credit

2019 Form CDTFA-318

California Film and Television Tax Credit

2018 Form CDTFA-318

California Film and Television Tax Credit

2017 Form CDTFA-318

California Film and Television Tax Credit


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