The shortlist was revealed on Tuesday (29Nov11), with critically-acclaimed apocalyptic drama Take Shelter and silent movie The Artist leading the way with five nominations each.
Ryan Gosling, Woody Harrelson and Michelle Williams were among the celebrities named in the acting categories - and Smith is fuming the stars of his horror were not recognised.
In a post on his Twitter.com page, he writes, "How the f**k did the SpiritAwards NOT nominate Michael Parks? Nor John Goodman? Nor Melissa Leo? F**k your idiotic organization. FakeIndie."
The winners will be unveiled at a ceremony in Santa Monica, California on 25 February (12).