Tax Free Income
If you own a home and you rent your home for filming, the rental payments you receive for up to 14 days of filming are tax free.
You or your tax advisor can be verify this at the Internal Revenue Service Web site(www.irs.gov), in the "Frequently Asked Questions" section.
Frequently Asked Questions
You can find some Frequently Asked Questions at the IRS website: http://www.irs.gov/faqs/faq11-3.html
You can also find this information listed here: http://www.irs.gov/publications/p527/ar02.html#d0e210.
Skip down to the section that reads: "Rental of property also used as a home.". It reads as follows:
"If you rent property that you also use as your home and you rent it fewer than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses."
As with any legal or tax question, discuss how this will effect your finances with an accredited attorney or tax professional.