The 14 day rental income exemption

[milles69]

Hoping to get some insight into this, fearing I will be hit by a huge tax bill next year.

I have rented out this year for 14 days and was planning to use the 14-day exemption for 2025 taxes. 

The situation is that I have recently been approached by a smaller film production to use my house for 5 days for filming, which would mean additional income. 

Is income from the use of the property for a film production company the same as a regular rental?  Should it be filed differently? Can I keep the rental tax exclusion for under 14 days, or does income from the film company have to be part of this?

How does the IRS view this?

What is your advice?

[Hi Palms]

---

@milles69 wrote:

Is income from the use of the property for a film production company the same as a regular rental? 

---

Yes. You get the 14-day exclusion but that's the limit, including any rental to a production company.

[AnnetteB6]

There is no restriction on who you rent your home or what amount you charge.  The stipulation is that it must be under a total of 15 days during the year.  Anything longer than that must be reported.  

See the following information from the IRS Publication 527 to learn more:

Used as a home but rented less than 15 days.

@milles69