Film Accounting Glossary
Housing allowance
What is a housing allowance?
Also called lodging allowance, or housing per diem.
A housing allowance is a payment to a crew member on distant location to cover lodging, either instead of production-arranged accommodation or on top of per diem.
Whether it is taxable depends on whether the assignment qualifies as temporary travel away from a tax home, which is a genuine compliance question rather than a formality. Productions on long location schedules should get the treatment confirmed before the first payment goes out.
Example
A crew member on distant location takes $1,800 a month instead of production-arranged housing across a five-month shoot. Whether that $9,000 is taxable turns on whether the assignment is genuinely temporary travel away from a tax home, which is a real question at five months.
Figures are illustrative, chosen to show the mechanics rather than to quote market rates.
Where you'll see it
Set in the deal memo for distant crew. Worth confirming the tax treatment before the first payment on any long location schedule.
Common mistake
Assuming it is always non-taxable. Whether it is depends on the assignment being genuinely temporary travel away from a tax home, which a long location schedule can defeat.
Related questions
- Is a housing allowance taxable?
- It depends on whether the assignment qualifies as temporary travel away from the crew member's tax home. On long schedules that test can fail.
- How is a housing allowance different from per diem?
- Per diem covers meals and incidentals. A housing allowance covers lodging, paid instead of the production arranging accommodation directly.