TO RESIDENTS AND MERCHANTS OF GREATER PALM SPRINGS: If you plan to host filming at your property, you will become an ambassador from your community to the production company, and from the production company to your neighbors. By encouraging the production company to treat our community with care, you can help ensure that the filming experience is a positive one for all concerned, and that this company and others will be welcomed back. To this end, the following guidelines have been developed to assist you in your role as host:

1. When hosting filming in a neighborhood or business district, residents and merchants choosing to allow production at their property should do their part to be “good neighbors.”

2. Address neighbors’ concerns quickly. Make every effort to ensure the production does not unnecessarily disturb your neighbors.

3. It is a good idea to introduce yourself to your neighbors to increase rapport and personally notify them that filming will be taking place at your property or place of business. Many jurisdictions require notification as part of the permitting process. The GPS Film Office specializes in Neighborhood Notification and we perform it often.

4. Discuss the company’s planned activities and parking plans prior to the shoot. Convey any concerns voiced by your neighbors to the production company. This will help avoid problems like blocked access to driveways that can cause ill will between neighbors.

5. When appropriate, and only with advance approval by the film company, invite neighbors to view the filming and meet the crew. This will go a long way to promote positive neighborhood relations.

6. Hosting filming frequently can take a toll on neighbors who may not receive the direct financial benefits that you enjoy. You may want to consider ways you can give something back to your community for the inconvenience, such as support for local organizations or simply hosting a backyard barbeque.

7. When filming occurs at night, bright lights and noise may disturb your neighbors. Local film permits are required and will indicate if night filming is allowed. If so, be sure to discuss such activities with your neighbors who may be adversely impacted and make sure the production company addresses their concerns. People want to feel that they have been included in decisions about activities that may directly affect them.

If you’re considering renting out your property for film or photo shoots in California, it’s essential to understand the tax benefits available to you.

14-Day Tax-Free Rental Benefit

The Internal Revenue Service (IRS) allows homeowners to rent out their residences for up to 14 days per year without having to report the rental income. This benefit applies to vacation rentals and includes income earned from film location rentals. Importantly, California conforms to this federal rule, meaning this benefit also applies to your California state tax return.

Key IRS Resources:

Topic 415 – Renting Residential and Vacation Property: Provides detailed information on the tax implications of renting out your property, including the 14-day rule.

Publication 527, Residential Rental Property: Offers comprehensive guidance on rental property tax issues, including depreciation, repairs, and rental income reporting.

Important Considerations:

Duration: Ensure that your property is rented for 14 days or fewer within the tax year to qualify for the tax-free benefit.

Record-Keeping: Maintain accurate records of rental days and income to substantiate your tax-free earnings.

Consult a Tax Professional: While our office provides this information, we are unable to offer specific tax advice. It’s recommended to consult with a tax advisor to understand how these rules apply to your situation.

By taking advantage of this tax benefit, you can earn rental income from film and photo shoots without increasing your taxable income, provided you adhere to the guidelines.