Are motion picture production companies subject to the same withholding tax filing requirements?

Yes. The motion picture production company, motion picture payroll company or party responsible for withholding and remitting the tax are subject to the same filing requirements for Form L-1 and Form L-3. In addition, the motion picture production company, motion picture payroll company or other party responsible for withholding and remitting will need to submit a quarterly report for each motion picture production in Excel format using Form R-6165-Act 425 Quarterly Report. Form R-6165 and instructions can be found on our website. See Revenue Information Bulletin 16-006 (amended) for more detail and information on the withholding requirements regarding expenses claimed for motion picture investor credits. For more information on motion picture withholding procedures, see the online education course “2019 Loan Out Company Withholding Tax Instructions”.