New Jersey Film & Digital Media Tax Credit — Explained Simply

New Jersey offers a generous film and digital media tax incentive for productions that perform qualifying work inside the state. The rules can feel complex, so here’s a clear, simple breakdown of what qualifies, what doesn’t, and how NJ Remote Post can support your project.

How a Production Can Qualify

Option A — Production Credit (Most Common)

Your project qualifies if:

  • At least 60% of your total film production expenses (excluding post-production) are spent in New Jersey
    or

  • Your qualified film production expenses in New Jersey exceed $1,000,000

If you qualify under this path, your NJ-based post-production spend also becomes eligible.

Option B — Post-Only Credit (Requires $500K+ in NJ Post Spend)

You can also qualify through post-production only if:

  • You spend at least $500,000 on qualifying post-production work performed in New Jersey through a qualified NJ post-production company or designated post facility

This includes picture editorial, color, sound, VFX, assistant editorial, and finishing services.

What Counts as “NJ Post-Production Work”?

To qualify, post-production work must be performed:

  • by people physically located in New Jersey,

  • including out-of-state workers who travel into NJ to perform the work, or

  • through a qualified New Jersey post-production company

The key requirement:

  • The work itself must be physically performed in New Jersey.

Eligible NJ post-production expenses include:

  • Editorial

  • Assistant editorial

  • Color correction & finishing

  • Sound design & mix

  • VFX

  • Conform & online

  • File prep & deliverables

  • Post supervision

  • NJ-based storage, compute, and supporting infrastructure tied to qualifying post services

  • Wages paid to workers performing the work inside New Jersey
    (Workers do not need to be NJ residents — they simply must work physically in NJ. during the production)

How NJ Remote Post Helps You Qualify

Because our infrastructure, compute, oversight, and labor operate from within New Jersey, we are able to:

  • Route your entire post workflow through NJ

  • Provide NJ-based editors, AEs, VFX artists, colorists, and technicians

  • Accommodate out-of-state creatives who travel to NJ to perform eligible work

  • Supply NJ tax-eligible machines, storage, and infrastructure

  • Document labor and services for compliance

  • Connect you with NJ-licensed CPAs who prepare verification reports

  • Maintain logs, timesheets, and documentation required for the NJ audit process

Your creative team can work from anywhere — as long as eligible labor sits physically in New Jersey.

What Does Not Qualify?

Because our infrastructure, compute, oversight, and labor operate from within New Jersey, we are able to:

  • Route your entire post workflow through NJ

  • Provide NJ-based editors, AEs, VFX artists, colorists, and technicians

  • Accommodate out-of-state creatives who travel to NJ to perform eligible work

  • Supply NJ tax-eligible machines, storage, and infrastructure

  • Document labor and services for compliance

  • Connect you with NJ-licensed CPAs who prepare verification reports

  • Maintain logs, timesheets, and documentation required for the NJ audit process

Your creative team can work from anywhere — as long as eligible labor sits physically in New Jersey.

This process can be confusing. We get it.

We’re happy to review your budget, schedule, and goals to determine:

  • Whether you already qualify

  • Whether small changes could help you qualify

  • Whether NJ-based post is a good fit

  • Or whether the incentive doesn’t benefit your project

Not Sure If You Qualify? We Can Help.

Contact Us

Interested in working together? Fill out some info and we will be in touch shortly. We can’t wait to hear from you!

Want to send us a direct mail? Email Nick@njremotepost.com

Call us directly at 732.xxx.xxxx