How does the NMFO consider an application?
Applications are based on current industry needs. The NMFO considers production companies’ and union/guilds’ recommendations as well as the experience of the instructors. Workshops that specialize and relate to below-the-line crafts are preferred. If the contractor already has a list of interested crew members, the chance of the application being approved is increased.

What is the difference between a workshop and lecture?
Workshops include training activities where the attendees participate. For instance, they may be handling material, equipment, tools or chemicals. Workshops require insurance provided by the contractor. Lectures do not have any “hands-on” activities by the attendees. The contractors may or may not include demonstrations conducted by themselves or subcontractors. If demonstrations are made with equipment, etc., insurance is required by the contractor. Training activities where participants are only handling walkie-talkies or are using a computer are considered lectures.

Does the contractor have to be the head instructor?
It is preferred that the contractor is the instructor. The program was structured with this in mind.

What if other instructors are interested in teaching the same subject?
Instructors may be asked to work with other instructors that have also submitted applications to conduct similar training. However, the first application received will have first consideration. If there are enough interested individuals an additional workshop or lecture may be scheduled.

Can a contractor collaborate with an out-of-state entity?
Yes, a contractor may request to collaborate with an out-of-state vendor or crew member for more intensive training. Out-of-state contractors are encouraged to work with local New Mexican instructors.

Can a contractor request an advancement from the State or NMFO to cover training expenses?
No. This is a reimbursement program therefore the approved contractor must have the finances available to fulfill the training activities proposed. Per the application, the contractor requests a fee for all aspects of the training. Payment can not be processed until services are rendered (after the workshop or lecture). When the training is complete, the contractor submits an invoice per the approved contract amount to receive payment. Payment is processed within 30 days of receipt.

Can a PETP workshop take place on the set of a production or help directly create a film or multimedia project?
No. PETP workshops may take place prior to a production or on non-shooting days to help fulfill any special production crew needs. PETP workshops must not take place on location. Workshops cannot produce or contribute to the budget of a project.

Can a workshop or lecture have more than one contractor?
Yes, there can be more than one contractor. Two instructors can sign the same application and provide the same syllabus; however, they would then need a separate state vendor number, contract, CRS number and possibly insurance certificate depending on the training activities.

Are there any recommendations for marketing the workshop/lecture?
Yes. An announcement regarding the training should be submitted to the NM Film Office to be posted on the NMFO online bulletin board. It should also be sent to any film unions or guilds with members in job positions that relate to the workshop or lecture. Depending on the pre-requisites, the MISP list is a good resource as well as the film programs at local NM colleges. Both the NMFO and the Albuquerque film office have Facebook pages. The Workforce Programs Manger can assist with contact numbers and emails for these sources. Additional marketing, such as radio or newspapers, is up to the contractor.

Are there any recommendations for registering the attendees?
Yes. It is recommended the contractor request pre-payment of a nominal fee to register attendees prior to the workshop/lecture dates. They should also collect the PETP Training Certification Form (available online) as part of the registration. Consider subcontracting a local assistant to track registrants as well as collect and disseminate all necessary information. This assistant can assist the contractor with verifying the registrants meet any required pre-requisites and understand any safety requirements of the training activities. They could also make sure the registrants know to bring NM identification, have the directions to the training location and have a contact number in case they get lost. We recommend the contractor or designated assistant confirm registrant’s attendance by phone a week prior to the class. The contractor must meet a minimum number of attendees per the contract to conduct the training or the workshop/lecture will be post-poned.

What is the state vendor list?
The NM Film Office will provide you with a tax form called the NM Substitute W-9 so you can be assigned a state vendor number and therefore be listed as a state vendor. This information is required in order for you to be paid. You will need to provide either your Social Security Number or Federal Employer Identification Number on this form. The information that is provided on this form is the information that will appear on your check.

TAXES:
No person within the division of the NMFO is a tax advisor. Contact your tax advisor and the NM TRD for questions and information.

Why do I need a NM tax identification number (CRS number)?
Combine Reporting System (CRS) number is an eleven digit number that equates to your NM Tax and Revenue Department number (TRD). All persons supplying services in New Mexico (i.e. Sole Proprietors, LLCs, etc.) require a CRS number. For PETP, a CRS number is needed to report Gross Receipts Tax and therefore it is required for any person paid through this process whether or not contracted directly or subcontracted. The one-page business tax registration application required to be assigned a CRS number is online at https://tap.state.nm.us/NM_xwTapCrs.aspx. The CRS reporting process is quick and extremely streamlined. One may choose to report quarterly, semiannually or annually and can do it directly online. For more information and complete details, please visit www.tax.newmexico.gov or contact the Taxation and Revenue Department, 1100 South St. Francis Dr., P.O. Box 630, Santa Fe, NM 87504-0630, switchboard phone: 505.827.0700.

Can I collect unemployment if I have a CRS number?
If you anticipate you will receive a w-2, you may apply for unemployment between jobs. Contact the New Mexico Department of Workforce Solutions (formerly Department of Labor) for unemployment questions and the Tax and Revenue Department for tax questions.

Do I include Gross Receipts Tax (GRT) in my fee for training services?
GRT is listed separately from the training fee; however you will be paid the total amount of the contract. For information about paying GRT to the State, please visit www.tax.newmexico.gov or contact the NM Taxation and Revenue Department (TRD), 1100 South St. Francis Dr., P.O. Box 630, Santa Fe, NM 87504-0630, switchboard phone: 505.827.0700. Contractors in all industries performing services in New Mexico are required by State Law to pay New Mexico GRT. Calculate your GRT in the PETP application by multiplying the total cost of services by the rate per the contractor’s business address. Click here for 2010 schedule. If applicable, a contractor can also file a tax exempt certificate with the State.

Do subcontractors pay GRT?
Contact the NM Taxation and Revenue Department at 505.827.0700 for with your questions and concerns about state tax information and obligations. The contactor or subcontractor should consider applying for a Non-Taxable Transaction Certificates (NTTC). Visit: http://www.tax.newmexico.gov/Online-Services/Pages/Non-Taxable-Transaction-Certificates.aspx. and http://www.tax.newmexico.gov/SiteCollectionDocuments/TRD-Forms/Misc/CRS/acd31050.pdf.

Will I receive a 1099 Miscellaneous for tax purposes?
The contractor should receive a 1099 Miscellaneous after the year’s end for the full amount of the PETP contract. Contractors and subcontractors are responsible for reporting income whether or not a 1099 was issued or received.

What are my federal tax obligations when being paid for a PETP class (contractor or subcontractor)?
Contact the IRS for complete information (www.irs.gov.) Contractors are also required to issue Federal Form 1099 to any of their subcontractors if the subcontractors were paid $600 or more (per 2007 Forms). The contractor should receive a 1099 Miscellaneous after the year’s end for the full amount of the PETP contract. Contractors and subcontractors are responsible for reporting income whether or not a 1099 was issued or received. It is recommended to issue the 1099 to a subcontractor immediately if the contractor does not plan to subcontract this person again within the calendar or tax year.

Are there any tax write-offs from expenses incurred from conducting the class?
Contact the IRS for complete information (www.irs.gov.) A Schedule C (or C-EZ), Profit or Loss From Business Form, may be completed and attached to a contractor’s 1040 Form, listing the reimbursed class expenses (deductions). (For 2009 example view www.irs.gov/pub/irs-pdf/f1040sc.pdf.) File a Schedule SE (Self-Employment Tax, Form 1040) as required by Federal Law if your net earnings from Self-Employment income were $400 or more (per 2008 forms). (View 2009 instructions: www.irs.gov/pub/irs-pdf/i1040sse.pdf. This determines Social Security or Medicare benefits. As film professionals are often employed by a number of companies throughout the calendar year, and therefore may receive multiple W-2s and 1099s, consider utilizing a tax preparer to ensure all possible write-offs are included and all income is reported when filing taxes. Please contact the IRS for clarification about your federal tax obligations.

Please email the New Mexico Film Office if you have any additional questions: tobi@nmfilm.com.