skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Forms
Publications

Comments
About Tax Map

IRS.gov Website
Publication 535
taxmap/pubs/p535-037.htm#en_us_publink1000208933

Film and Television Production Costs(p26)

For Use in Tax Year 2013
rule
Film and television production costs are generally capital expenses. However, you can elect to deduct costs paid or incurred for certain productions commencing before January 1, 2014. For more information, see section 181 of the Internal Revenue Code and the related Treasury Regulations.