INVESTING
IN FILMS
ABOUT:
Section 181 is a powerful tax code created to keep film production jobs in the U.S. It allows for:
100% immediate expensing of qualified film investments
No loan application or credit check required
Up to $626K (joint) or $313K (single) in tax write-offs per year
Extended through at least 2025 with legislation expected to continue through 2030
EXPECTED RETURNS:
$4 tax deduction for every $1 invested (e.g. $100K = $400K deduction)
Potential residual profit participation through streaming, licensing, and theatrical performance
Can be structured passively or actively (with 100+ hours/year of material participation)
Carryforward available if deduction not fully used in the first year
K-1s issued in July, similar to real estate syndications
DETAILS:
Deal Type:
Tax Strategy
Valuation:
N/A
Expected Raise:
Flexible
Minimum Investment:
$100,000 per film
PROJECT LINKS:
NOT SURE WHERE TO START?
