Components of a loan-out contract and their treatment as related to the film tax credit are as follows: Planning and Development services are disallowed. Secure your community association with a film location contract when Hollywood comes knocking.Essential pointers for a robust agreement. Learn which states impose a tax on loanouts and what steps you need to take to be compliant with state laws related to loanout workers. Use the Georgia Tax Center to: electronically file the Form G-7 Film; provide information regarding the loan-out company (name, identification numbers, and. A panel of experts shares their advice on how to secure and utilize gap financing for film projects. If a 1099 individual or personal services contract individual performs service in Georgia and meets the criteria of a loan out, then Georgia income tax will. Obtain the services of a director for a feature film on a loanout basis with this Director LoanOut Agreement for DGA members.