A film has a maximum light transmittance value of 20% or lower in a wavelength range of 450 to 650 nm in a film thickness direction, a light transmittance of 20% or lower at a wavelength of 835 nm in the film thickness direction, and a minimum light transmittance value of 70% or higher in a wavelength range of 1000 to 1300 nm in the film thickness direction. A method of forming the film includes forming a first spectrally selective layer and forming a second spectrally selective layer. A kit for forming the film includes a first composition and a second composition.