Qualified Music Company Eligibility Application Instructions
Use this application to request an eligibility determination as a Qualified Music Company for the current calendar year.
An applicant that operates or is proposing to operate a business in Illinois may apply for certification. To qualify, the applicant must meet the requirements of the Music and Musicians Tax Credit and Jobs Act (35 ILCS 19/50) and 14 Ill. Adm. Code Part 533, including being:
• Authorized to do business in Illinois,
• Engaged directly or indirectly in the production, distribution, or promotion of music,
• Certified by the Department as meeting the eligibility requirements of the Act,
and
• Has executed a Tax Credit Agreement with the Department providing the terms and conditions for its participation.
Qualified Music Company eligibility must be established for each calendar year. Applications are valid only for the calendar year in which they are submitted. Any Qualified Music Company Certificate issued for the current calendar year expires on December 31.
Submitting this application does not, by itself, certify the applicant as a Qualified Music Company. The applicant must also submit a separate Proposed State-Certified Production or Series Application.
The Department will issue a Qualified Music Company Certificate after:
• The Department determines that the applicant meets the Qualified Music Company eligibility requirements;
• The Department approves at least one proposed production or series; and
• A Tax Credit Agreement for the approved production or series is fully executed.
Applications must be submitted no later than December 1.
Any application deficiencies must be resolved by December 31.
Before Beginning the Application
Please have the following information and documentation available:
• Applicant’s full legal name, address, and telephone number
• Address of the applicant’s current or proposed Illinois business location
• Primary contact and company officer information
• Type of business entity
• Date and location of incorporation or formation, if applicable
• Federal Employer Identification Number or Taxpayer Identification Number, as applicable
• Standard Industrial Classification code, if applicable
• North American Industry Classification System code, if applicable
• Description of the applicant and its music-related business activities
• Related-company information, if applicable
• Estimated Qualified Music Company Payroll for the current calendar year
• Completed Diversity Plan using the Department’s template
• Statement indicating whether the applicant intends to participate in qualifying training, education, and recruitment programs
• Proof of tax clearance issued by the Illinois Department of Revenue
• Current Certificate of Good Standing issued by the Illinois Secretary of State, if applicable
• Information necessary for the Department to determine that the applicant is economically sound and that participation will result in an overall positive impact on the State
Tax Clearance
Before submitting this application, complete Form ITR-1, Request for Tax Clearance, and submit it to the Illinois Department of Revenue.
Allow at least 10 business days for review and processing. Proof of tax clearance must be uploaded before this application can be submitted.
Certificate of Good Standing
If the applicant is registered or required to be registered with the Illinois Secretary of State, upload a current Certificate of Good Standing.
Estimated Illinois-Resident W-2 Payroll
Provide the estimated total payroll that the applicant anticipates reporting in Box 1 of all W-2 Illinois-resident employee/s during the calender year.
Diversity Plan
Download and complete the Department’s Diversity Plan Template before submitting this application.
The Diversity Plan must include:
• Specific goals for hiring Illinois labor expenditure-eligible minority persons and women, as defined in the Business Enterprise for Minorities, Women, and Persons with Disabilities Act;
• The applicant’s planned efforts to provide minorities and women with equal opportunities in recruitment, selection, appointment, promotion, training, and related employment areas;
• The manner in which the applicant plans to use vendors certified under the Business Enterprise for Minorities, Women, and Persons with Disabilities Act; and
• Goals for developing partnerships with universities with diverse student bodies to build a pipeline of underrepresented talent in music production.
Upload the completed Diversity Plan with this application.
The application will also ask whether the applicant intends to participate in available training, education, and recruitment programs organized in cooperation with Illinois colleges and universities, labor organizations, and the music industry that are designed to promote the training and hiring of Illinois residents who represent the diversity of the Illinois population.
For each proposed production or series, the applicant will provide production-specific hiring estimates, diversity goals, and planned activities in the separate Proposed State-Certified Production or Series Application.
The applicant must later report the actual outcomes and good-faith efforts associated with each approved production or series when requesting a tax credit.
Saving the Application
After entering the primary contact email address, scroll to the end of the application and select “Save” to save your progress.
A link will be emailed to the address entered so you can return to the application later.
Submitting the Application
Complete all required fields and review the application carefully before submitting it.
The application must be electronically signed by an individual authorized to act on behalf of the applicant. By signing and submitting the application, the authorized signer attests that the information and documentation provided are true, correct, and complete.