photo credit: ro_buk

Want to be amazed? Hang around a film set and shadow a veteran key grip. At some point, he’ll come across a problem that isn’t easy to solve. You’ll be stumped, his crew may be stumped, and it’ll look like they have to take a different approach.

Then the key grip will pause (pay attention now because this is where the magic happens) and immediately come up with a clever, simple solution.

What you’ll have witnessed is an experienced crew member pulling from their bag of tricks — a collection of hacks, methods, tactics, and techniques to overcome obstacles.

Generally, the more experience you have on a film set, the bigger your bag of tricks. The bigger your bag of tricks, the faster you can come up with novel answers to complex questions.

So if you haven’t started building one yet, now is the best time to start — and I’m here to help you.

It All Begins with Being Resourceful

Resourcefulness is the most critical skill you can develop as a below-the-line crew member.

What does it mean to be resourceful? It means you tackle any problem, at any time, under tremendous amounts of pressure, in a way that is simple and efficient without sacrificing quality.

Sounds daunting, huh? It’s best not to think about. Not because you should ignore the demands of being resourceful, but because you don’t become resourceful by willing yourself into it — you become resourceful by flexing your brain muscles and challenging yourself to think in ways that develop problem-solving skills.

I realize that’s abstract, but explaining how to be resourceful is hard to do concretely. It’s like trying to teach somebody how to be “artistic.” There’s not much I can do to help you learn that inherit quality.

But what I can do is open your mind to thinking critically about problems and how to solve them.

And in that process, you will become more resourceful.

Five Tips for Jump-Starting Your Bag of Tricks

What you’ll find as you become more resourceful is your “bag of tricks” becomes larger and larger. That, in turn, makes problem-solving easier — it’s a snowball effect. Before you know it, you’re the one everyone is watching on set wondering what you’ll come up with next.

Each new “trick” brings with it a set of techniques or skills or ways to use materials you hadn’t thought of before. When you encounter a unique problem, you’ll draw on those other tricks and create new ones — again, adding more techniques.

While being thrown into the fire and forced to fix things under tremendous pressure is the best way to grow a bag of tricks, I want to help you jump-start the process by providing five tips that will help you settle into the right frame of mind to tackle any problem, snag, hitch, or hurdle.

1. The Solution Doesn’t Have to be Pretty (Unless It’s on Camera)

Some of the best solutions are also the ugliest. Just look at these visually bland creations of mine:

The Bottle Buddy
Made on a whim to help transport the camera department’s water bottles on location

Homemade Hoodman
A piece of cardboard designed to block out the sun from the camera’s LCD screen

Frankenstein Steadicam 
A Steadicam rig that had to be heavily tweaked in order to handle the weight of our rig

But you know what? All of them took care of the problem I was having.

The solution to your problem doesn’t have to be a polished product. Its main purpose is to do the job you need it to and to do it effectively. If you get caught trying to make it look good, you’re going to waste time you don’t have.

It doesn’t hurt if you spruce things up, but your focus should be on the function, not the form.

The exception is if you’re making something that’s going in front of the lens. In that case, you’ll want to ask the production designer how important aesthetics are. But in all likelihood, unless you’re working in the art department, most of your creations will be taking their seats behind the scenes.

2. You Won’t Know if it Works Unless You Try

Sometimes the solutions you come up with will seem so silly, stupid, or ridiculous that there’s no way they could work. You might be confident enough to take bets with other crew that they won’t work.

And 9 times out of 10, you’ll win that bet.

But the 10th time, you’ll find something for your bag of tricks.

Building that bag is all about trying things that seem implausible. The reason it’s called a “trick” is because most people haven’t thought of it or they decided it’s something that will probably fail.

Let me give you an example: On my first gig as 2nd AC, I was frustrated with the sound mixer who, everytime I passed him the slate to put in new batteries, would hand it back to me having smeared several of the numbers and letters I cleanly wrote. Eventually I switched to using camera tape for these numbers, but not before the 1st AC pulled something out from his bag of tricks.

“You know, you can always write something on there in Sharpie. Then, when you’re ready to change it, just trace over the Sharpie with the dry erase marker and you’ll be able to erase it,” he said.

I didn’t believe it. I thought I was being pranked. I mean, a Sharpie is a permanent marker. I didn’t want to ruin the sound guy’s slate because I fell for some stupid camera department hazing.

Seeing my skepticism, the 1st AC grabbed the slate himself, drew some Sharpie on it, traced it with a dry erase and promptly erased it. I couldn’t believe it!

It seemed implausible to me, but it was entirely possible (as seen in this video).

Had the 1st AC not been willing to try, I never would’ve learned. To this day, everytime I misplace a dry erase marker I reach for the Sharpie in my pocket as a quick backup.

So don’t rule out solutions just because they seem stupid. That’s why they’re “tricks” in the first place.

3. Don’t Waste Time Second Guessing.

All problems on a film set are time-sensitive problems. Each moment you’re not helping the production move closer to rolling the camera and putting shots in the can, it’s costing money.

So, you don’t have time to waste second guessing each decision or over-thinking your approach.

Couple this with the fact that you don’t know if something works unless you try (see above), you aren’t really in a position to second-guess at all. You have to act with urgency, decisiveness, and confidence. You don’t have to be convinced your solution will definitely work, but you have to be convinced that it’s worth a shot.

Which leads to my next point: don’t doubt your gut. Many of your tricks will be developed by instinct which, when under pressure, guides us in interesting ways.

You’ll also never truly develop the skill for being resourceful if you don’t learn to trust the quick-decisions of your mind. Of course take some time to consider what direction you’re heading in, but your mind should always be pushing forward — how will this work? What do I need next to make it work? After that, do I need anything else?

Think in a way that pushes progress, not in a way that dwells on what you’ve already chosen.

4. Tinker in Your Downtime

When you were kid, did you ever play with Legos? Lincoln Logs? Wooden blocks? Cardboard bricks?

At first you probably built simple structures — square buildings, rectangle towers, maybe a pyramid.

But as you played with them more, and grew to know what could be done with them, you moved onto more complex shapes. If you’re like me, you ended up with a sprawling Lego metropolis (eventually destroyed by Godzilla Evan). The reason you went from simple squares to a mock city of skyscrapers is because you learned the capabilities of the tools — legos, blocks, bricks — you were using. Then you expanded your ideas on how to use them.

That’s how resourcefulness is developed: tinker with tools and find new ways to use them.

When I built a fake lens from water bottles and gaffer’s tape, it seemed ridiculous. But it showed me that I could transform two materials into something new. That lead to the creation of the bottle buddy. Eventually, that lead to the creation of a homemade hoodman from cardboard and gaffer’s tape.

Each time I’ve added something to my bag of tricks, the idea of how I can use those materials, those tools, and those elements expands just a little bit more.

So tinker in your downtime. Build things that aren’t urgent, but would make your life easier.

Maybe that’s a mount for your laser pen to go on a dolly. Maybe it’s a new way to keep track of focus marks on the floor. Maybe it’s an add-on to your camera cart that holds jackets.

Whatever it is — take the few moments you find yourself with nothing to do on set (rare, I know!) and see what you can make. You’ll eventually build a muscle for putting things together.

5. Watch What Other Crew Do and Steal Their Ideas

The best way to build your bag of tricks? Steal from someone else’s.

One of the most valuable things you get from working under somebody with a lot of experience is learning their methods for accomplishing tasks or common problems. You get to see their bag of tricks in action. You get to glean from their experience the best way to approach an obstacle.

But you don’t have to be working directly underneath a veteran crew member to find a good idea: just keep your eyes open on set. You’ll learn all sorts of neat tricks — many not from your own department. Grips and electricians are especially full of ideas they execute in unique ways.

Finally, don’t be afraid to ask fellow crew how they might approach a problem. Crew are notorious for thinking their way is the best way — they’ll happily share why they do it a certain way and why they wouldn’t do it otherwise.

Welcome the Unknown with Bag in Hand

If you implement the five suggestions above, you’ll start building your bag of tricks in no time.

But the best way to truly grow it is pure experience. As you get on more sets, work with more crew, and encounter more scenarios, you’ll have to be flexible and nimble and respond to a variety of unforeseen issues. That will force you to become resourceful — trial by fire, as they say.

The unpredictability of filmmaking is what makes it fun and keeps it interesting. It can seem daunting, but as you grow to be more resourceful, you’ll dread the unforeseen less and welcome it with your bag of tricks in hand.

And, before you know it, you’re the one everyone stops to watch on set as you come up with the next great way to tackle a problem.

 photo credit: Jason Ilagan

Yesterday I posed a simple question to those who like The Black and Blue’s Facebook page:

“When on a film set, what’s the one rule nobody should ever break?”

Within the hour, dozens of responses poured in.

The answers ranged from the profound to the practical to the peculiar. Many recommended turning cell phones off while others took the opportunity to remind their fellow crew to show up early (or at least on time). Almost all started with “never” or “don’t” — a sign that crew aren’t the most forgiving when it comes to major setiquette mishaps.

Overall, I was so impressed with the flood of advice that I wanted to share the top comments with those of you who didn’t catch the Facebook post. So I’ve gathered up 20 responses — split between the most popular and the ones I enjoyed the most — to share with you here.

“When on a film set, what’s the one rule nobody should ever break?”

1. NEVER work without pay. - Chris Ratledge
2. Never try and guess your wrap time, You’re just jinxing yourself. - Paul Raymond
3. Don’t fart during a take. - Jason Bourke-Velji
4. Never give your opinion unless you are the director. - Joseph Cabato
5. If you don’t know something, dont act like you do. - Nick Sokol
6. Stick to your role, and keep your mobile phone switched off. - Bogdan Jugureanu
7. Don’t move ANYTHING on set unless told to! Continuity is sooo important! - Tee Lee
8. Never call CUT! - Louise Murphy
9. Some wise advise I’ve once heard: “You should always be waiting on someone but never be waited upon.” - Michel Aspirot
10. When firing a light, wait for a couple seconds after the call to switch it on. Otherwise you blind people who looked at you (just because they heard something) when you don’t give them time to look away again. - Jonathan C. Hout
11. No eye contact with Ms. Lopez. - JR Lipari
12. Never forget the chain of command. Its not a democratic process. - Tom Majerski
13. Don’t run unless there’s an emergency. - Duncan Ballantine
14. Feed your crew. - Michael Ferrara
15. Don’t be late. - Paul Stephen Edwards
16. If you’re the Camera PA, there better be beer on the truck or you better make a deal with the grips. - Wade Thomas Ferrari
17. [Don't] put drinks on the magliner - Sam Hayes
18. Keep your mouth shut - Francesco Bonomo
19. Safety first - Blake Larson
20. Just. Be. Cool. - Susan Medaglia

What’s Your Rule Nobody Should Break?

A special thanks to those whose comments are quoted above and a big thank you to everyone who took the time to share a piece of advice yesterday!

I speak on behalf of all readers when I say your advice is so valuable because it’s coming from real crew working on real productions — it all helps to navigate the murky waters of setiquette.

If you missed the opportunity to share your rule on Facebook, it’s not too late! Let us know in the comments below what your “one rule nobody should ever break” is.

Finally, if you want to engage in these conversations in real time, make sure to join The Black and Blue on Facebook. Over there we talk about everything from cameras to pulling focus. We also share production stills, cool links, and, of course, the newest posts from The Black and Blue.

We’re all friendly folk and your News Feed will stay safe in my hands — I promise :)

 photo credit: jsgrites

I was terribly nervous the first time I secured a camera to a jib and watched it swing into the air. All sorts of thoughts raced through my head: were the bolts tight enough? Were they the right bolts? What if the safety line fails? How much does the camera cost if it plummets to the ground?

In that first moment, as the jib operator gleefully swung the camera to the jib’s maximum height over the side of the roof we were standing on, I thought of everything that could go wrong.

But I took solace in the fact that I had double-checked everything. I left nothing to chance.

I made no assumptions. The bolts were tight and the line was secure. Assumptions are how mistakes happen.  Some compromise safety, while others compromise your efficiency.

When rigging a camera to a jib, a crane, or even a Steadicam, you don’t want to leave anything to chance by making false assumptions. So, to stay safe and keep your job, avoid making these 7 stupid assumptions that could lead to your demise, the camera’s demise, or put the crew in danger.

1. Everything is Locked Down

There are many moving parts to any camera rig: head, base plate, sticks, dovetail, follow focus, matte box, and more. Unless you’re doing ENG (Electronic News Gathering) work or shooting run ‘n’ gun style, it’s likely you’re going to be building a camera from a combination of parts.

One of the worst assumptions you can make, especially when placing the camera in a precarious position, is to think everything is locked down.

Imagine you’re doing a shot where the camera has to boom down vertically towards an actress laying face-up on the ground (so she’s looking directly into the lens). If that actress asks you, “Everything is secure, right? It won’t come crashing into my face?” you must be able to assure her everything is safe without lying. Because if you are lying, you stand to lose an actress, a camera, a lens, and the trust of an entire crew for the rest of your career.

Nobody in their right mind consciously lies about something like that, however, they may assure the actress everything will be safe while assuming it is. And assuming is about as bad because it has the same end result when something goes wrong.

“But most of the time things go right” you might say.

True. But it only takes one of those times for things to go wrong to have a significant impact (no pun intended), not only on your career, but the safety of your fellow filmmakers.

So before you put the camera into a position in which it or a person is vulenerable, check that everything that needs to be locked down is locked down. That includes:

• Pan lock
• Tilt lock
• Baseplate
• Dovetail
• Head screwed into the sticks
• Sticks are locked at their stages
• Matte box is clipped on to rails or the lens
• The jib/crane is secured by weight or on a track
• The dolly has been OK’ed by the grips
• The lens is firmly mounted onto the camera
• And more..

On several occasions, I have seen these locks cause damage when assumed to be secure. I once watched a clip-on matte box slip off a lens and cut a production assistant on the forehead. I’ve seen a china ball lighting fixture fall from the ceiling and explode on a table between two actors. And I myself have even made the mistake of mounting a lens incorrectly before catching it as it fell.

It may take a bit of extra time to double-check locks, but it’s worth as much time as it takes if you end up preventing costly equipment damage or a significant injury.

2. You Have Enough Battery Power

What’s one thing we always need access to the camera to do? Swap batteries.

In my experience, once a camera is placed on a flying rig, it’s hard to get physical access to it. Even when mounting to Steadicam, your access is at the whim and willingness of the Steadicam operator. Most of your changes will be done remotely and you will have set almost all of your settings when you were building the camera. You’ll probably be using a wireless follow focus and possibly an app to change settings so you don’t have to touch the camera.

This makes it difficult to swap batteries.

Beside the lack of access, directors, producers, DP’s, jib operators, and even talent get used to the quick pace of a reset for certain camera moves. All it takes is a quick “Back to one!” and the jib operator will swing the camera straight up into the sky out of your reach.

The solution? Have enough battery power in the camera before all of this, lest you be the ruiner of that “magic moment” for a battery change. It’s a lot easier to swap in a fresh battery — no matter how much power you have at the time — when you start rehearsing, than in between takes. Basically, give the camera enough power to fly high in the sky with minimal interruptions.

Of course, if your camera rests at ground level and provides constant access, weight the priority of this advice against your own battery situation.

Power is the lifeblood of the camera. As digital cinema grows, new cameras hunger for more of it even as their bodies and batteries get smaller. So expect the costs of this assumption to grow also.

3. The Camera Isn’t Too Heavy

Everything you mount a camera to will have a weight limit or weight rating — don’t ignore this!

Cameras are heavy. Or, at least, they can be. Depending on the type of accessories and lenses you’re slapping on a camera, those puppies can reach close to 50 lbs. in weight. Even smaller cameras can balloon from a base weight of 5 lbs. into 20 lbs. after adding a full kit onto them.

Sure, a rig with a 15 lb. limit won’t be crushed by a 15.2 lb. camera, but it may buckle under 20 lbs.

So it is vital you know the weight limit of whatever rig you’re putting the camera on. Don’t assume that since it looks hefty, it can handle the weight appropriately. If you’re like me, you probably have a tendency to underestimate how heavy something actually is — a 40 lb. camera, for instance, might feel like it’s only 30 lbs.

If you are unsure whether the camera is within the acceptable weight range, look in the camera’s manual (or The Black and Blue pocket guides!) for the weight of the camera and its accessories. I also urge you to err on the side of caution: make the camera as “skinny” as possible before you fly it on a jib or a crane or a Steadicam, even if you feel it’s safely under the weight limit. Not only does that ensure the limit isn’t breeched, but it will offer more mobility (to a point) for the camera on the rigs.

If you still aren’t sure, ask the grips who built the rig. They should know what can and can’t be handled and will have had experience in matters of weight.

Bottom line: know what weight the rig can handle, how heavy your camera is in relation to that, and don’t assume those two numbers without checking.

4. The Safety Line is Tied Right

99% of the time when rigging a camera, you will be depending on grips to help you secure it properly. Besides being in charge of, well, rigging, they are also in charge of safety.

Depending on the type of rig you’re attaching the camera to, there’s a good chance it will involve rope. If not being used as the main anchor, rope is often used for safety line backups (should the camera fall off a mount, for instance).

One thing grips are exceptionally good at is tying knots. Like sailors, they know all sorts of knots, what they’re best used for, and have experience utilizing the right knots in the right situation.

But just because you defer to the Grips’ expertise doesn’t mean you should defer your responsibility.

After a grip has rigged the camera, test the knots. Don’t just sit back and watch them tie up some rope and assume everything is good to go. Pull at the rope and check the tension. You could even learn about knots and ask the grip what kind of knot they tied to confirm it’s a good for the situation. It may technically be their fault if the camera falls, but it’ll be your ass on the line, too.

Just one caveat: don’t test the knots until the grips have said it’s OK. Alternatively, you may simply choose to ask to watch the grips test the line themselves.

5. You Don’t Need a Safety Backup

One point of attachment on a camera rig is not enough. You need to have a backup method to mount the camera for the safety of the crew and for the safety of the equipment.

If you’re putting a camera on a crane, make sure to tie a safety line in case it falls off the baseplate. If you are mounting a camera to a car, attach a safety line to the inside of the vehicle. If the camera is going high on sticks, use sandbags to weight the legs.

Assuming everything will be fine and you don’t need a backup method to catch or secure the camera is incredibly short-sighted and massively stupid. Accidents can and do happen all the time and, without proper backups, can result in very real injuries and equipment damage.

Maybe you won’t be the cause of the accident, but that doesn’t account for circumstances out of your control. You could have the camera mounted to a car as securely as possible, but all it takes is a PA running at full speed to trip and bump into it to compromise the integrity of the rig. Or a gust of wind to topple a camera at full-stick. Or a stripped screw to wiggle loose.

Freak accidents are the worst enemy of the AC who relies on only one rigging method.

Most of the time a backup comes into play, the incident isn’t anybody’s fault. Sometimes things break for no reason. Other times they’ve been compromised before you even rented them out. Who knows what the cause of the next accident will be, but you need to be prepared for it.

With all the different tiny parts of a camera rig that could get bumped, broken, damaged, or messed with, assuming nothing can go wrong as long as you mount it correctly the main way is naive.

6.  It Won’t Take Very Long

Time is valuable to a movie set, but so are realistic expectations.

Unfortunately, humans often suffer from something called the planning fallacy. It’s a psychological effect where we wish things to go faster so we say they’ll go faster. We convince ourselves that we can work faster than we are capable of. Do your best not to succumb to the planning fallacy or believe those who have!

Whether you’re working above-the-line or below-the-line, don’t assume a camera can go up on a complex rig as quickly as you can slap it on sticks.

You may notice we’ve talked a lot about safety and diligence so far: properly rigging something and being confident it is good to go. Those are important factors.

But safety and due diligence rarely play well with time — rigging a camera in any sort of position that is potentially dangerous (whether to crew or the equipment) requires more time than usual. Even if the rig is only slightly hazardous, you should expect a decent increase in the amount of time for camera assistants, grips, and other crew to get the camera built, mounted, rigged, and declared ready for people to work around it.

Sure you can be fast about getting a camera on a rig, but it is still going to be slower than most conventional mounts like sticks, dolly, or hi-hats.

As a camera assistant, you want to be aware of this time gap and set the expectations of the first AD accordingly. When he/she asks you how much time you need, give a conservative estimate. You do not want to cut yourself off at the ankles by giving yourself a compressed time frame to work.

Similarly, if you’re above-the-line and waiting on crew to build a camera rig, expect them to need more time than they tell you (remember that planning fallacy), at least until you trust their estimates.

I’m not saying you need half a day to build every rig, but it’s likely you need more time than you think.

Finally, don’t assume it’s going to be a breeze. You never know when you’ll unpack some gear and find a piece is missing. Or the camera will be too heavy. Or a bolt is stripped. There’s so many potential issues that can arise and each one causes time to tick-tock away.

The last thing you want is to be left with a setting sun and an AD breathing down your neck.

7.  You’re Supposed to Be Using the Rig in the First Place

Nothing is worse than wasted time. Time’s so precious and so fleeting that any moments we spend doing something unnecessary can be frustrating. That feeling is ten-fold on a film set.

Don’t assume you’re supposed to be setting up a rig without explicit instructions to do so. If you turn out to be wrong, you’ll waste significant time setting it up and breaking it back down.

I’ve been there. Once I was listening to the DP talk with the director and heard them mention going on a dolly. Thinking I was getting ahead of the curve, I popped the camera up on the dolly only to find out that shot was scrapped at the very end of their conversation. I had jumped the gun and, as a result, I had wasted time moving the camera from the sticks to the dolly and back to the sticks.

Wait until you are given explicit instructions to rig the camera or, if you are unsure, ask someone with authority (i.e. the DP) if you can begin doing so.

This assumption — that you’re supposed to be using the rig — also has a 2nd meaning. Perhaps there is someone more qualified to be rigging the camera that isn’t you. Is there a Technocrane operator or Jib operator whose job is to help you mount the camera?

On a union shoot, there’s a good chance you won’t be touching the rig at all, even if you are at the top of the camera department. There may be safety precautions you aren’t aware of, techniques you aren’t practiced in, and equipment you aren’t familiar with. You may not have the right tools.

Don’t assume you’re the one who is supposed to be manning the rig when there is already someone extremely qualified waiting on the set.

The Three Factors of Rigging a Camera

When rigging a camera, there are three major factors at play: safety, time, and diligence. By making assumptions, you may save time, but you’ll also sacrifice one of the other factors.

I can’t stress enough how important it is to ensure proper safety and diligence takes place. You do not want to be at the wrong end of a scenario that injures another crew member or damages the equipment. Plus, assumptions, in some cases like setting up a rig too early or failing to realize you need more battery power, may actually waste time.

What’s the theme here? Take a few extra moments to confirm your expectations.

Assumptions are an exercise in skipping over details to get to the end of a big picture. Yet, as a camera assistant, it is your job to catch those details. It’s your job to rig the camera right. To take the precautions. To guarantee the camera should be on the rig. To keep it powered. And to keep everyone safe as long as it’s up there.

Avoid making the 7 assumptions above and you’ll take big steps towards rigging a camera with the proper balance of safety, time, and diligence.

 photo credit: schaft9

As DSLR cameras have become a bigger part of the filmmaking landscape, I find it interesting that digital cinema filmmaking cameras are beginning to heavily adopt stills and frame grabs as a key feature. It’s telling that these two contrasting technologies are beginning to intersect.

But it makes sense. The ability to pull stills and frame grabs directly from a camera can be used for:

• Color correction “look books”
• Matching shots taken days apart
• Publicity and promotion
• Post-production mockups
• Quick reference for clients or crew operating remotely

The only problem with frame grabs is the intrusion of retrieving them from the camera as camera operators, camera assistants, or DP’s work. Often, a DIT or AC will have to take over the camera for a few moments to generate the grabs and whisk them away on the SD card on which they’re stored.

Fortunately, for those who don’t like interruptions and those who don’t like interrupting, reader Jared Rogers has come up with an elegant solution that utilizes newer WiFi-enabled SD cards.

I’ll let Jared tell you in his own words how he recently used wifi-enabled SD cards to wirelessly deliver frame grabs from the camera to privileged crew on set:

Still frame grabs are becoming a common feature of new cameras — the Arri Alexa and Canon C300 to name two.

For the show I am currently in the middle of, these grabs are proving indispensable because of frequent lighting changes and the necessity to match shots from days or even weeks prior. Since the small image files are captured to an SD card, they are easily left in the camera for the duration of a project.

These can only be so useful, however, because in order to access the grabs one often needs to monopolize the camera, preventing the operator from continuing to frame the next shot.

Enter the new, under-publicized technology of WiFi-enabled SDHC cards. These handy little guys allow me to sift through, pull up and download screen grabs from the camera directly to my phone. Without a time-wasting hunt through the camera menus or, in the case of the C300, a complete reboot into “Media” mode.

Not all WiFi cards allow for this trick. After a couple failed attempts and heavy reliance on Amazon.com’s return policy, I found the Toshiba FlashAir 8GB is the best choice. It doesn’t require any proprietary app or software and allows comprehensive access to the file directories. To be more nerdy and specific, other brands only search for images within a DCIM root folder, which the Alexa doesn’t have. These other brands may work with the C300, as it uses said DCIM root for any images.

There are a few other technical limitations of my system that I am still working out; one being the necessity to partition an 8GB FlashAir for compatibility with the 4GB limit of the Alexa. Even so, I have been using this new system for the past few days and am on to something that will speed up our camera department workflow. At least for this job.

The main technical challenge with the Alexa is spoofing the firmware into thinking the card was formatted / prepared in the camera. This is pretty much as easy as cutting and pasting an Alexa SD card directory onto the WiFi card. But it left some quirks that I didn’t like, so next time I’ll try a traditional in-camera format, and then cut and paste theWiFi software onto the root afterwards.

It may also be that the speed of the Toshiba card can’t handle too many grabs at one time. In a few instances, the card only captured half an image, and each subsequent image was corrupted. This necessitated a trip to DIT and some simple disk repair. It was always during playback that this happened, and could probably be avoided with a little more patience; letting the camera finish the grab before exiting playback.

I think of screen grabs as gravy, so the slim chance of a corrupted still frame didn’t outweigh the advantage of WiFi. Some may disagree.

My only beef with the Toshiba card is that it doesn’t display thumbnails as you browse the shots on your phone.

The process is not perfect, but the potential is pretty cool. And having quick access to the grabs really saved our butts a couple times. I even had the director hovering around camera staring at his phone (more than normal) downloading the grabs. Not sure how the DP felt about that one :)

We got some great in-camera BTS shots too, usually when miscellaneous crew were asked to stand-in. The director was live-tweeting some shots to promote the show. The set dresser also found it a handy tool and an alternative to snapping shots of the 17″ monitor.

It may go without saying, but I was very careful who I gave the WiFi password, to prevent top-secret shots from being posted too soon.

He also followed up a few days later with this update, “Used the Toshiba card on a C300 shoot today. It works even better than on the Alexa. Thumbnails are available with an extremely fast download speed to my phone.”

The downside of Jared’s approach is finding a working pair of wireless SD card and camera. As he pointed out, there may be obstacles to get certain cameras to recognize and utilize the SD card’s wireless functionality. It’s also a possibility that they may not work together at all.

But the upside is a less intrusive way to access frame grabs, a faster workflow in processing them, and the ability to give multiple parties access to the same stills all at once.

And not only is Jared showing hypothetical situations in which they can be used, but real world examples of how they have been used: the director could reference them, the production designer used the grabs to log notes, and it made Jared’s work more efficient.

It’s a great, simple way to eliminate the added steps of using traditional SD card frame grabs

If you haven’t used the stills feature of a digital cinema camera before because you were worried about the back and forth of downloading, this may encourage you to take advantage of it. Imagine accessing frame grabs from the previous shot on an iPad for lighting references or blocking references — among other possibilities.

All of this is capable with normal SD cards, but using a wireless one streamlines the process and provides a certain level of convenience. This trick won’t make or break a production, but if you can get it working, it can provide real benefits.

Big thanks to Jared Rogers for e-mailing me his idea and allowing me to share it here. If you have questions for Jared, feel free to ask in the comments or send him a note via Twitter.

 photo credit: USFWS Headquarters

There she stood ignorant to the danger surrounding her.

With each flash of her smile and brush of her hair, she risked an attack at any moment.

I wanted to scream, “Get out of there! Watch out!” but my lips locked tight as I darted my eyes between her and the job I was doing.

I felt helpless as I watched them close-in, her simple beauty chumming the water for the hungry sharks circling around her.

Then, as quickly as I looked down to clean a lens, it happened.

An older actor, at least three times her own age, approached her with his hand oustretched followed by a flimsy attempt at flirtation.

It was too late — the first strike had happened and the feeding frenzy began…

If you’ve ever been anywhere near a film set, it’s no secret it’s a male-dominated industry. Overwhelmingly directors, producers, and crew skew toward the male gender. There are a few exceptions in stereotypical areas, like wardrobe, hair, make-up, and script supervising. But, for the most part, a film crew is comprised of a bunch of men.

(I hope to see this change in the future. Gender equality has given rise to great things in many arenas and I would love to see more women pick up jobs in our industry, especially below the line.)

The end result is a cavalcade of dudes together — all the time — for 12 hours. If shooting on location, the dudefest is amplified by shared hotel rooms, crew houses, and other accommodations. Quickly a summer camp mentality develops between all the fart jokes and beer chugging.

However, despite their minority status, I have yet to work on a movie without any women. They may be underrepresented, but they are there. And men enjoy working with them. We respect them professionally, appreciate their contributions to the production, and treat them as our peers in the same way we would treat another man. That’s just common sense.

But not all men are always beholden to common sense.

Sometimes another part of our brain takes over — especially when holed up with a majority of men for several weeks for many hours a day. All of the sudden, the presence of a woman, even one whom you have a professional relationship, can become a fish in a shark tank.

I’ve seen it too often: when there are few women on set, some men can’t help but go after them.

In particular, I’m reminded of several occasions in which I watched kind, professional, and confident women get swarmed by a male crew. These are their stories…

Christy the Script Supervisor

Christy’s transformation all started with what was to become a grueling feature-length production.

I had been flown in for the shoot, along with the director of photography (DP), to live on location and crew as 1st assistant camera (AC) for a month or so. Most of the other crew were local, so while several of them knew each other, the DP and I were our only friends at the start of filming.

As we met the rest of the crew, we both took note of the fact that there weren’t many females. In fact, there were only three (excluding talent): the wardrobe supervisor, the hair & makeup artist, and the script supervisor. Of those three, one was a grandmother, the other was middle-aged, and the third was fresh out of college — her name was Christy.

Both the DP and I were single, but we weren’t naive enough to think we’d have time to date women while on location. Still, when you’re with a guy friend, it’s hard to avoid the topic. And that’s exactly what happened as we sipped on beers the night before Day 1 of production.

“So what’d you think of Christy?” I asked outloud.

(Would you ever hookup with Christy? is what I was really asking.)

“Eh. She’s OK,” the DP replied.

“She’s really nice,” I said.

“Oh yeah. Definitely.” he said

“You just wait — right now you’re lukewarm about her, but after a whole month with only guys, she’s going to become more attractive than you think. She’ll go from being ‘OK’ to ‘really hot’,” I predicted.

I had seen this phenomenon take place already on two previous feature films. The storyline is predictable and, truthfully, a bit sad: a moderately attractive woman shows up on Day 1 and, as the shoot goes on, her stock keeps rising because the men on set are surrounded by nothing but testosterone.

It’s hard to spend that much time around only one gender when you’re biologically programmed to seek out the female of the species.

It’s only reinforced by my belief that the film set is a microcosm of life. Every day in life, we look for partners, relationships, friendships. When in the midst of a film production, that is your life. Where else will you look for these distinctly human desires? It can be difficult to establish any sort of new relationship when the people you see the most are crew during the day and your pillow at night.

I’ve fallen victim to it, too.

Even as I consciously noted it, I experienced the downward spiral of professional relationship to flirtatious friendship. It’s sort-of like the girls you were friends with in high school who you knew would never date you because you were like a brother, but at the same time, if she got drunk and wanted to kiss you, well, you wouldn’t stop it!

For those of us who are kept busy on set, it becomes a bit easier to ignore these temptations and to skate away from any awkwardness flirting might flare — you’re always 10 seconds away from needing a lens, a filter, or a coffee for the DP.

But what happened to Christy is what happens to many attractive young ladies who spend their time on set: they get crowded by those without the luxury of being busy.

I watched as the shoot went on and Christy was woo’ed by a straight actor, a gay actor, and our director. At any one time she wasn’t actually doing her job (which she did well in spite of this), she was wrapped up in a conversation full of laughter, smiles, and playfulness. It’s true she was having a good time with her friends — her peers on the film set — but as a guy myself, I know when other men are flirting.

That isn’t to say they weren’t genuinely friends with her — they were — they just also seemed to be attracted to her in a way that a friendship can’t, ahem, satisfy.

Yours truly even took a few shots at the target. Some of them landed, but I stepped away from that game as the shoot became considerably tougher and I was less and less interested in anything besides getting it done so I could go home.

Christy, throughout the film, was a consumate professional. Never once did she let the cavalcade of men vying for her attention distract her from her responsibilities and duties. She was always available for help, always knowledgeable with answers, and always willing to put in extra effort.

I applaud her for that, especially because her directorial counterpart couldn’t do the same. Where she was unburdened by the presence of a little flirtyness, he was unable to do anything but.

And what did that effort earn him?

Nothing more than a solid working relationship with Christy — exactly what she had hoped for from this shoot at the beginning of her career.

Amber from Wardrobe and Joe the Actor

This 2nd story was the inspiration for the introduction of this article.

Several years ago when I met her, Amber was young, sweet, and innocent. Like me, she was new to the film industry and excited to be a part of it. Unlike me, she had a lot of downtime on set as an intern of the wardrobe department.

One thing people may not realize about the wardrobe department is how often you interact with actors. You may think the talent simply goes into their trailer and their clothes are waiting there, but that’s not always how it works — and that’s definitely not how it works on independent films.

Most of the time, the talent has to physically go to wardrobe, confirm what scene they’re shooting, and get dressed into their costumes. Once the clothes are on, they get adjusted, trimmed, dirtied, bloodied, or whatever other tweaks need to be made:

“Is this the scene before or after you got in the fight?”

“After.”

Better rip that tie for continuity sake then!

“This is the scene where I’m running out of her parents house after being caught having sex.”

Leave the pants at the door, sir.

So, by extension, Amber spent a lot of time talking with the talent between the professional questions and the probing about the source material. She would joke, they would laugh, and she’d start prepping for the next actor who needed to be fitted.

It is within this context, then, that Amber was continuously flirting with the older actor mentioned above. I’ll be honest: it was a bit of hyperbole in the intro that he was three times her age, but I’m back to being truthful when I tell you he was at least double it.

This actor, Joe, wasn’t nasty or anything. He, too, was kind and caring and considerate. He was funny and, on several occasions, I enjoyed his company during meals, breaks, or brief encounters near the camera. To this day, I consider Joe a friend.

But watching Joe and Amber together was cringe-worthy.

I could tell they were texting each other between long setups or delays. I knew he fancied her by the way he watched her when she was doing her job. It was also apparent in his body-language — how he would sit open to her or seek her out amongst a large group of the cast and crew, many of whom he was also friends with.

The sad part is, I’m not sure she reciprocated the feelings, even if she egged Joe along.

None of this resulted in anything particularly wild — there was no making out on set, there was no emotional explosion of romantic passions, there was no indication that anything happened between them save for some flirting.

Not every instance of women being treated unfairly is a great injustice. There isn’t always a big scandal followed by a soothing denouement.

We may work in the movies, but our lives rarely play out like one.

I tell this story because it illustrates how, if you’re female, from the very beginning of your career you’ll encounter men who will ignore the professional aspect of a film production in lieu of teasing and flirting and friendship (or more).

It’s about distraction. Each time Amber needed to help Joe get on his wardrobe, she also had to smile and blink her eyelashes while he made some stupid joke. Each time Amber wanted some time to herself away from the chaos of set, Joe would find her and intrude on her silence.

Amber’s story doesn’t have a dramatic ending. No, this ending is more like an ellipsis — incomplete, but suggestive — that implies females will have to learn how to toe the line between a professional relationship and a personal one on a much higher level than men are expected to.

That Time a Camera Ended Up Where It Didn’t Belong

Fortunately, I can’t take credit for this next anecdote. It was told to me by a 2nd AC who had gotten a job on a movie I had applied for, but never heard back from. The gig was for a feature length film shooting locally, but accommodating a handful of crew who were from out of town.

For whatever reason, the Art Director (a man) was sharing a hotel room with a Set Dresser (a woman). Why had production set up these accommodations? From what I was told, it was to save money. There were no other gender pairings available and so it was cheaper to place these two in one room than to each have their own room.

(Plus, the production didn’t predict that what ended up happening would’ve happened.)

As the shoot went on, the woman staying with the Art Director began to grow increasingly uncomfortable around him. There wasn’t anything specific — just a general vibe she felt when he was around that gave way to her feelings of uneasiness.

Her hunch was spot on.

One day, after taking a shower, she found a camera in the bathroom. He had been video taping her. As you can imagine, this upset the producers, director, and everyone involved in the film when they found out — but it upset her the most.

As for the Art Director? By the time the powers that be found out what he was doing and went to act on it, he had boarded a plane to Los Angeles and was flying across the country.

I’m not sure what happened to him — the 2nd AC who told me the story never heard the conclusion of it either since it had recently taken place when he told me — but the fact that it happened at all is profoundly disgusting. It illustrates the complicated web that women have to live within when working in a male-dominated industry that takes them away from their wives and their girlfriends. Something happens to some men — not all, of course — that makes them act in inappropriate ways.

To Escape the Feeding Frenzy, Shatter the Glass

In all of these stories, the lesson to be learned is two-fold.

As men, we need to have a greater appreciation for the film set as a workplace (as I’m sure many of you already do). If you’re going to chase a woman, do so in your off time away from set. And if you bring it to set, it shouldn’t hinder your or her ability to perform professionally — whether that’s because things are going well or because they went sour.

For women, the lesson above goes for you too, but is also coupled with a warning: working in a male-dominated industry is going to have obstacles. One of those obstacles will be relationship advances by your professional colleagues.

Is it appropriate? No.

Is it fair? No.

But that doesn’t mean it won’t happen.

You could say some women enjoy it and incite it and I wouldn’t argue against that. But there is no equality: there are many more men who prey on the women than there are women who are provoking the men. The false equivalency that they’re both to blame is a little too absolute — the blame largely belongs with us males.

If you see sexism taking place, speak out against it. You can address it as it happens or privately raise your concerns with a member of the production team. It may not be obvious to you as it’s taking place, but if you notice it, you can help change the tide of sexism by taking action.

While I’m not going to tell you to avoid looking for romance with those who work alongside you, be wary of the effect it can have on your career.

It’s an unfair burden to ask you women to put up with us men, but it’s an unfortunate effect of the glass ceiling that’s yet to be completely shattered. And boy do I hope you manage to shatter it — after all, it’s the only real way to escape the shark tank you’re in.

Update: Since writing this post, I have received a lot of feedback — some good, some bad — from various avenues. I am grateful to all of you who took the time to share your thoughts. I have modified some minor elements in the article based on this feedback so that it better reflects my intentions.

How do you feel about female crew? Have you seen any similar stories like these take place on set? What do you think needs to change? Please share your thoughts in the comments!

 photo credit: X-Ray Delta One

From our ongoing discussion of How to Do Your Taxes as a Freelance Filmmaker:

Today we’re going to time-travel into… the future!

“Is it a good future?” you might ask. Well, that depends on how well you follow the advice in this post — we’re going to talk about how to better prepare yourself for doing your taxes for next year.

As we finish this series on taxes, it only makes sense that we look ahead when you’ll have a better understanding of the tax code and be able to apply the lessons learned here more appropriately.

So the future of your taxes — good or bad — is in your hands. I suggest you pay attention…

10 Must-Do Tips for Filing Your Taxes in the Future

1. Track Everything

From here on out, if you haven’t been doing so already, track everything:

• Mileage traveled
• Meals paid for
• Expendables bought out-of-pocket
• Days worked
• Receipts for purchases

All of this data becomes extremely valuable around tax time, especially for itemized deductions. You will feel more confident in taking deductions and less likely to become a case for an audit. You will also get more money back as you keep track of expenses you usually forget about by the time tax season rolls around.

Plus, the amount of time you save by calculating as time goes on instead of all at once is enormous. Just take an afternoon at the end of every month and get your books in order. You will thank yourself later (or your accountant will).

2. Plan Big Purchases Ahead of Time

One of the greatest advantages of itemizing deductions is being able to add large purchases to the list. Things like cameras, computers, and cars, though they are depreciating assets, are really big-ticket items that give you hefty chunks of money back from the IRS.

If you’re smart, you plan these purchases ahead of time and offset a large amount of owed taxes.

For instance, let’s say you’re set to owe $500 at the end of the year, but you also want a new computer for DIT/Data Management work. If you buy one expensive enough, you deduct what you owe down to zero or possibly even into a return. The result is instead of paying X amount of money for the computer, you are paying X amount of money less $500. You essentially save $500 on the purchase price!

What this requires, however, is foresight. You have to make the computer purchase within the calendar year you’re filing taxes for. That means you’d have to know before New Year’s Eve how much you might owe.

The solution? Do your estimated taxes ahead of time and give yourself a buffer zone at the end of the year to consider making moves like these.

3. Write Notes On Your Receipts

When I went to do my taxes this year, I found a huge stack of receipts I had lying around. Most of them ended up in the garbage because I couldn’t remember what they were for and where they were from. To battle this, I’ve vowed to start writing memos on each receipt that I save.

It doesn’t have to be complicated, just a simple note like: “Lunch with DP to discuss shoot in June.”

I suggest you do the same. That way when you encounter a big bundle of receipts, you’ll know immediately how to calculate it into your deductions. And if you use an accountant or third-party to do your taxes, they won’t be ringing your phone every 5 minutes to find out what each receipt was for.

Finally, even if you do remember over the course of the year what each receipt was for, don’t forget the IRS can open an audit against you up to 3 years past your filing date. By having notes on your receipts, you don’t have to carry the burden of remembering what each purchase was for 3 years.

And if you don’t have a pen at the time of purchase, do as I said above and make notes at the end of each month on the receipts you’ve saved so far.

4. Get a Filing Cabinet

One of the best purchases you can make in the coming weeks is a filing cabinet. Or even a filing box. Anything to keep your financial paperwork organized as you collect it throughout the year.

Recently I went out to Target and bought one of these simple filing bins. In it I put four folders labeled for each quarter of 2013. Whenever I come home with a receipt, I simply put it in the applicable folder. When I receive paychecks, I put paystubs in there too. Call sheets as well.

This will be my first year using this system, but already I can tell it’s going to pay off, especially when combined with some of the other techniques here.

5. Consider Incorporating Into a Business

Since the government already treats you like a business, you might wonder what the benefits of incorporating yourself into one are. That’s a legitimate question because there are definite cons to incorporating such as fees, paperwork to file, and the intimidation factor of being a business owner.

But incorporating also has three key advantages that outweigh the disadvantages:

A.) Protection of Personal Assets: As a sole-proprietor, your personal assets are also your business assets. There is no separation between the two. That means if you were to get sued or have unpaid business debts, your personal assets could be seized to pay those funds. If, however, you are incorporated, only the business’ assets would be open to seizure.

B.) Safer Accounting Practices: By incorporating, you can open a business banking account to keep your business and personal expenses separate. Not only does this make accounting easier and less time-consuming, but it also makes your tax filings safer in the face of an audit.

C.) Respect and Professionalism: If your type of freelancing means dealing with clients, the professionalism of operating as a corporation holds meaningful value. Clients may be skeptical when dealing with a single person thinking there is a level of inexperience or lack of professionalism. Meanwhile, if your invoices have a company name, they may offer you more respect.

With that said, incorporating may not be suitable for all cases. If, for instance, you are just starting out as a freelancer, the fees associated with forming a business may be prohibitive for you. Or if you’re a below-the-line camera assistant who doesn’t deal with clients, you may not prefer to go through the hassle of incorporation.

That’s why this tip is just to consider it. Do some research. Look into the differences between LLCs, S-Corps, C-Corps, and decide whether it’s an avenue worth pursuing for your particular situation.

6. Use Separate Bank Accounts

The easiest way to keep track of business expenses versus personal expenses is to keep them separate. That way cash flows in and out of the accounts without mixing and creating confusion (i.e. “Was this gas receipt for that one shoot or my trip to Florida?”)

If you incorporate, you’ll have the advantage of having a business bank account and probably a business credit or debit card.

But if you decide not to incorporate, you can still have these advantages: open a separate checking account at your bank and attach a debit card to it. Opening a new account should be inexpensive or free as long as you have a good relationship with your bank. Use the debit card only for film-related expenses and be diligent about that!

If you do this, you’ll thank yourself later when you can pull up the statement for that bank account and start deducting everything from it. Boom. How simple is that?

7. Adjust the Amount of Estimated Taxes You Pay

Nothing hurts more than calculating your taxes and finding out you owe money — a lot of money. It happened to me this year and I felt like I was punched in the gut when I saw the number on my computer screen.

I don’t wish that feeling on anyone nor the burden of having to dole out a big chunk of change like that all at once. That’s why you should think about paying larger estimated taxes to bring down that number and split it up over the four financial quarters.

Similarly, if your return was massive this year, why not pay a smaller amount of estimated taxes? That way you’ll have the money throughout the year when it might be needed in an emergency or unexpected circumstance. Also, by paying too much money to the government, you are losing out on interest accrued had you kept that money in your bank account or stocks.

Wherever your barometer lies, consider adjusting it so the needle hits closer to zero.

8. Use Financial Planning Apps

These days, with all of our finances going through the Internets, there’s a lot of data that can be mixed, mashed, collated, and charted. You need to start taking advantage of that.

Already your bank may offer graphical financial statements or summaries that help you get a better idea of where your finances are going and how you can better manage them.

If not, there are tons of excellent third-party solutions. I personally use Mint.com and highly recommend it. It helped me a lot this tax season when I wanted to see how much money I spent on overall categories like web hosting or with specific vendors like FilmTools.

FreshBooks, which helps with invoicing, and Quicken, which manages finances, are also good financial planning solutions.

These are great tools and give you access to valuable data about your spending habits. Don’t let that go to waste this year. At the very least, they will let you generate spending reports that can be used for your itemized deductions.

9. Prepare Your Taxes Earlier

You could say procrastination is a little hobby of mine, so I completely understand those of you who have put off filing your taxes until the last minute. Even now as I write this, I still haven’t officially filed mine (they’re done, but I have yet to “Submit”).

One goal we can all work harder on is preparing our taxes earlier. You should make it a point to get to them sooner than you have before.

(For those of you who already prepare early, good job!)

This provides piece of mind, flexibility to explore deductions deeper, and the ability to compensate your budget for any penalties or larger-than-expected payments. You also don’t want to wait until the last minute in case something happens that prevents you from giving your taxes the time needed leading up to the filing deadline.

For freelancers specifically, filing earlier works better for your schedule. That way you can accept last-minute gigs without the burden of squeezing your taxes in after a long day on set.

10. Give Proper Attention to Your Finances

Paying your taxes shouldn’t be an exercise in surprise. Sure you may not know the exact amount you’ll owe or get returned, but you should have a general idea.

If you don’t, you aren’t giving enough attention to your finances.

As you fill out paperwork for shoots, read through them and try to understand what they mean. Ask questions if you aren’t sure. Poke and prod and read through paystubs to make sure you aren’t getting screwed over.

The last thing you want is to file your taxes and find out you don’t have enough money to pay them. Or, conversely, have spent a majority of your year stretching a budget only to find out a bunch of money was being held by the IRS.

I’m not asking you to become a certified accountant, but I am urging you to gain control of your financial situation in a responsible way. That will be the most helpful thing you can do this year to help you with next year’s taxes.

Understanding where your money comes from, where it goes, how it’s spent, and how to manage it will enable you to wade through the waters of the tax code with relative ease in a way that you weren’t able to this year.

That’s what this whole series is about — gaining control of the tax process through understanding.

Are You Still Alive In There?

The film industry has two sides: the creative side and the business side. There’s many people who will flourish in the creative side but flounder in the business side — don’t be one of those people!

After all, how will you enjoy the fruits of your creative success if you mismanage the money you make? Plus, the better you manage your money (and your taxes), the more freedom you’ll have in your creative endeavors.

It all feeds into itself.

The business side, the money side, it starts with your taxes. Do them right and you’ll learn valuable lessons about keeping track of costs, saving receipts, deducting expenses, filing quarterly, and more.

I know it’s hard to spend a week thinking about taxes (trust me, I wrote the posts), but don’t ignore this topic simply because it’s boring to you. Taxes may not be exciting, but the creative opportunities that are opened by money?

That’s something you can stay awake for.

Finally, thanks for reading this series! It’s been quite a ride. We learned about what to expect with taxes, the basics of filing them, pitfalls to avoid, deductions to take, and how to prep for next year.

I sincerely hope you enjoyed it. If you did, please share the series with your freelancing friends and leave a comment with feedback about what you liked and any tips of your own.

Happy filing!

 photo credit: StockMonkeys.com

From our ongoing discussion of How to Do Your Taxes as a Freelance Filmmaker:

I’ve got three quick questions for you: Do you like money? Do you like saving money? Do you wish you could get money back from the stuff you’ve already bought?

If you answered “yes!” this post for you — because we’re going to talk about tax deductions.

Tax deductions let you shrink your taxable income: the amount of money the government can claim taxes on. The lower your taxable income, the less money you owe. As we learned before, deductions are different from tax credits, but they can still save you a bunch of money if used effectively.

So, as long as you’re sure you love money, keep on reading and I’ll help you find ways to keep more of that sweet, sweet cash in your bank account and away from the IRS.

50 Tax Deductions Every Filmmaker Should Consider

Without further adieu, here is a list of 50 deductions you should consider if you qualify for and, if you do, add them onto your tax filings.

1. Items in your toolkit. Even small things like allen wrenches, lens pens, or Sharpies.

2. Computers

3. Computer upgrades in case your 6-year old Mac Pro needs a fresh new SSD.

4. Hard drives

5. Cameras that you rent out or bring with you on productions. Just remember these are considered assets and depreciate over time.

6. Camera Accessories. They can add up to cost almost as much as the camera itself.

7. Memory Cards. If buying proprietary formats like SxS or P2 cards, deducting them is a must to bring back some of that large purchase cost.

8. Lenses. Everyone loves lenses and they’re addicting to collect. Luckily, you can get some of your money back… to buy more lenses.

9. Laser Measuring Device. Used primarily by camera assistants to measure for pulling focus.

10. Netflix. Yes, Netflix can be justified as a deduction because it is necessary to stay current in your industry. I recommend keeping a logbook of shows you watch and why they’re relevant to your career in case the IRS audits you (i.e. “Watched House of Cards because it was shot nearby. I’m looking into working on the next season“)

11. Hulu Plus. Same deal as Netflix.

12. Cable Services. Same deal as Netflix and Hulu Plus.

13. Movie tickets. If you can justify it as a business expense, like Netflix.

14. Industry books and periodicals like American Cinematographer, Variety, or David Elkin’s The Camera Assistant’s Manual help you stay current and learn more about your profession.

15. Digital Cinema Pocket Guides. As a great resource to have in your kit or on your phone, my digital cinema pocket guides are tax deductible as equipment that helps you do your job capably!

16. Smartphone Applications like depth of field calculators and camera report apps are tools just like the wrench in your kit bag.

17. Web services that you use to deliver projects like DropBox. Or something like FreshBooks that you use to send invoices.

18. Editing software. Have a Creative Cloud Subscription? Or did you drop some coin on FCPX? If you’re paid to edit (or use the software to process footage), you can deduct it.

19. Meals (or drinks) and entertainment with clients, but only 50% and it should be reasonable.

20. Meals (or drinks) and entertainment with colleagues. Feel like treating your crew to a round of drinks or a night out? You could put it on the company card…

21. Wrap Party that you throw for the cast and crew could be considered entertainment costs (or just a cost of doing business).

22. Film screenings and premiere costs

23. Poster prints and flyers

24. Taxi Fares to get you where you need to go while on location.

25. Meals on location that aren’t covered by the production or a per diem.

26. Hotel Costs if you are paying out of pocket or have to pay for things like room service yourself.

27. Vehicle mileage or fuel consumption. This one is a bit tricky — you can only deduct mileage for travel out of your local area (generally about 50 miles). You can either calculate based on mileage driven or use receipts from gas stations.

28. Office supplies

29. Clothing needed for a gig, like if you had to buy a hard-hat to shoot in a construction yard.

30. Union dues. Yep, any dues you pay to be a part of a professional organization are tax deductible  The most obvious are the many unions in the film industry, but regional and local clubs that you pay to join are applicable as well.

31. Website domain name

32. Website hosting

33. Website design or templates

34. IMDB Premium Membership. If you use IMDB as a tool for your production, their premium membership costs are a business expense.

35. Job search sites such as Staff Me Up or Mandy that require payment for full access.

36. Unpaid invoices are tax deductible as a loss for your business.

37. Any losses due to theft

38. Fees for day-players or friends. If you hire someone to take care of work you have overbooked or can’t do, their fees are tax deductible (assuming you are paying them instead of the production).

39. Charitable contributions or work. Be careful about deducting this one as you can only deduct actual expenses, not services. So if you did $1,000 worth of work for a charity, you can’t deduct that. But if you spent $400 on a hard drive for that project, you can.

40. Business cards. You can deduct the total cost including any design fees and printing costs.

41. Tax preparation. The costs of using tax software, financial planner, and/or a CPA.

42. Business incorporation costs such as annual fees to your state, payments to lawyers, or any costs associated with starting a business.

43. Self-employment tax. You can deduct up to half of the self-employemt tax (basically the “business” half of the equation).

44. Home office expenses. Rent, utilities, furniture, it all counts. Just make sure to have an actual home office! And be sure to only deduct the percentage of your expenses that are applicable.

45. Home office improvements. Did you pay to renovate your house to build a home office?

46. Health insurance costs if you are self-employed and you pay these yourself. If you receive the insurance through a union membership, you cannot deduct them. The costs must be higher than 7.5% of your adjusted gross income.

47. Medicine to keep all those on-set headaches at bay. The 7.5% AGI rule also applies here.

48. Conference expenses such as NAB that are trade shows for your profession allow you to network and expand your knowledge base.

49. Film festival submission fees

50. Film festival attendance including hotel rooms, flights, and payment to get into the screenings.

How Tax Deductions Work

Tax deductions are fairly straightforward. As long as the deduction is legally permitted, you’re just lowering the amount of income that can be taxed by the IRS.

So if the IRS determines your taxable income is $30,000 and you claim a $100 deduction, they will only tax you on $29,900. If you’re being taxed at a rate of 15%, that would save you $15 (15% of $100 = $15). That one deduction may seem insignificant, but adding many of them together can result in substantial savings, especially when coupled with tax credits.

Tax credits differ from deductions in that they are dollar-for-dollar. While deductions lower your taxable income, credits are applied directly to what you owe. So if you have a $500 tax credit, you will owe $500 less in taxes regardless of your tax rate.

There is a caveat to all of this though: all of your deductions added together have to be larger than the standardized deduction to make them worthwhile.

Each year, the government provides a standard deduction to every citizen who is filing taxes. It differs depending on a variety of factors and is changed annually. Most people take this deduction because they make very few, if any, purchases that classify for deductions.

But you, as a freelancer, are running your own business. That business is you. Even if you aren’t incorporated, you pay self-employment tax and the IRS considers you a sole-proprietorship (a single person type of business). That gives you a lot of leverage to take deductions, specifically itemized deductions. They’re called itemized deductions by the IRS because you break down each expense rather than taking the large sum of the standard deduction.

There are different categories of itemized deductions and each category has different rules with how those expenses can be applied:

Gear and Equipment

Purchases like computers, cameras, and pieces of your toolkit are tax deductible because they are necessary for you to do your job or run your business. The only catch is some of your bigger purchases may be considered assets that have to be depreciated over several years unless you invoke Section 179 (more info about this here).

Research and Education

Continually learning to stay up-to-date in your field is crucial to being successful over a long career. The government acknowledges this by allowing you to deduct expenses that are meant to further your education in your profession. You cannot, however, deduct expenses for educating yourself in another career — so unless you’re already in the film industry, your subscription to American Cinematographer isn’t deductible.

Meals and Entertainment

Do you have clients come into town for shoots? If you want to show them a good time, you’re allowed to do so and deduct those expenses as long as it is business related. You can also deduct meals you may have while meeting with prospective clients or colleagues to discuss jobs, gigs, and future work. That means all those Starbucks runs during pre-production are deductible — but only at 50%.

Travel

Paying money out of your pocket to get to a gig can be painful, but at least it’s deductible. The biggest catch is you cannot deduct expenses for a regular commute to work. If you commute daily (even for a short period of time) to someplace within 50 miles of where you live, it’s not an acceptable deduction. You can only deduct for traveling a significant distance — which, luckily, isn’t out of the ordinary for freelance filmmakers.

Necessary and Ordinary Business Expenses

If the IRS tried to come up with a category for every single business expense in every single industry out there, the list would be extremely long. So, instead, the IRS allows you to vaguely define some expenses as “necessary and ordinary” for business – your business.

This is the catch-all category.

This can include anything that you can justify as being needed to run your business effectively. That can include things like server costs for a website, an Adobe Creative Cloud subscription, a pack of gum you bought for the DP after lunch, and everything in between.

This is where getting creative with your deductions pays off. I’m not recommending you deduct anything illegally or deduct items bought for personal use, but I am recommending you consider what a business expense is to the fullest extent. For instance, as a member of the film and video industry, movie tickets can be considered a deduction so that you may stay current with your industry.

Stuff like that is the bread and butter of itemized deductions.

Next Up in This Series

By now, we’ve learned what to expect from taxes, the basics of filing them, what can go wrong, and what deductions you should take. Where do we go from here? Into the future!

The next post is all about how to prepare yourself this year for taxes next year. That includes tips on keeping track of your finances, incorporating yourself into a business, and hanging onto receipts.

What deductions do you take? Are there any that I missed? Let me know in the comments!

 photo credit: B Rosen

From our ongoing discussion of How to Do Your Taxes as a Freelance Filmmaker:

Filing taxes isn’t as intimidating as it may seem, but that doesn’t mean you won’t make a mistake.

When you’re filing as a freelancer for the first time (or the fifth), there are a few pitfalls you’ll want to steer clear of to avoid paying more than you need to or to avoid an audit from the IRS.

As prepared as you may feel and as confident as you may be, there’s always the chance of misunderstanding some part of the tax code and applying it incorrectly.

So today we’ll cover five specific pitfalls that are easy to fall into if you don’t know about them.

1. Not Paying Estimated Taxes

As we talked about in the first part of this series, the government expects you to pay taxes over the year as you generate income. These are called estimate taxes. Here’s what the IRS says:

Estimated tax is the method used to pay tax on income that is not subject to withholding. This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return.

Source

One of the most common pitfalls (and one I’m guilty of) is not paying these estimated taxes. What happens if you don’t? You’ll owe the IRS an underpayment penalty in addition to the taxes — basically, they penalize you for not giving them enough of your money fast enough (seems fair, right?). That penalty is usually between 6% – 8% of what you owe — not an insignificant amount.

To avoid this underpayment penalty, and to stay within the good graces of the IRS, you’re expected to pay estimated taxes on your income on the following dates:

• April 15th - for income generated between January 1st and March 31st
• June 15th - for income generated between April 1st and May 31st
• September 15th - for income generated between June 1st and August 31st
• January 15th of the next year - for income generated between Sept. 1st and Dec 31st.

OK so now you’re going to file four times a year for estimated taxes, but with freelancing already a rocky road full of unpredictable income, how do you know what your estimated taxes should be?

Well, the IRS will not charge you a penalty if you pay the lesser of either:

1. 90% of your total tax due for the current year
2. 100% of the tax you paid in the previous year

That means as long as you pay as much as you paid last year in taxes you will not be subject to the penalty (in most cases). You will also not be subject to the penalty if what you end up owing at the end of the year is less than $1,000.

Sounds complicated, doesn’t it?

Well, the penalty part is, I’ll admit. But paying estimated taxes in quarterly intervals is fairly straightforward. The IRS also makes it easy to do online.

More Useful Information on Estimated Taxes: 

• Paying Estimated Taxes – NOLO, Law for All
• Estimated Taxes – IRS.gov
• Estimated Taxes: Common Questions

2. Incorrectly Applying Home Office Deductions

Ah, the elusive “home office” deduction. What is it, you ask?

If you have a qualifying home office, according to the IRS, you can deduct several items which would contribute significantly to your taxes going down. Deductions relating to a home office can include:

• Rent (the amount in proportion to the size of the office)
• Utilities (again, in proportion)
• All equipment used in the office including computers and furniture

Sounds too good to be true, right? Well, it often is. Most people have what they think is a home office, but actually isn’t. According to the IRS:

There are two basic requirements for your home to qualify as a deduction:

1. Regular and Exclusive Use. You must regularly use part of your home exclusively for conducting business. For example, if you use an extra bedroom to run your online business, you can take a home office deduction for the extra bedroom.

2. Principal Place of Your Business. You must show that you use your home as your principal place of business. If you conduct business at a location outside of your home, but also use your home substantially and regularly to conduct business, you may qualify for a home office deduction.

Source

The key phrase in this quote is “exclusively for conducting business.” That means your computer on your desk isn’t a home office. Just because you may use it for business purposes does not qualify it as a home office. Further, a home office cannot be in the same room that your bed is — which makes sense because an office isn’t really an office if you’re sleeping there.

Another key qualification in a home office is that everything in it must be used exclusively for business if you’re going to deduct it. So you can’t walk your laptop from your bedroom into your home office and then deduct it 100% as a business expense — the laptop must be exclusively for business use.

Some of the advice I found in doing research is to buy a cheap laptop for the home office, use it occasionally for business, and then use your other computers as you see fit for business. (Please note I haven’t done this myself and I cannot guarantee it is a sound plan of action.)

Further, even if you do qualify for a home office, you have to be careful how you take the deductions — they have to be proportional to the square footage of your house. So let’s say you live in an apartment with 1000 sq. ft. of space and your home office occupies a room that’s 100 sq. ft. of space. That means you can only deduct 10% of the costs of living for the office — 10% of your rent, 10% of your utilities, 10% of whatever you pay for the whole apartment.

But that proportionality only applies to deductions which also benefit your entire house. So furniture that exists solely in the home office for business use? That’s 100% deductible.

Finally, home office deductions are often targets for audits. I’ve read some reports claiming this is an old wives tale, but it makes sense to me. The home office deduction is easy to misinterpret and exploit, so I am sure the IRS keeps a watchful eye on them.

But as long as you use them correctly, it is an effective way to cut down on your owed tax — just be careful you aren’t claiming a “home office” as a Home Office.

More Useful Info on Home Office Deductions:

• Home Office Deduction – IRS.gov
• Secrets of Claiming a Home Office Deduction – Forbes.com
• The Home Office Tax Deduction – NOLO

3. Thinking Tax Deductions Are the Same as Tax Credits

Often people will use the terms tax deduction and tax credit to mean the same thing. This is a mistake. And using them incorrectly only helps push the misunderstanding about them further along.

(You may have also heard the phrase write-off used. That’s sort of a catch-all term for either a credit or deduction — further complicating things.)

To clarify, let’s turn to someone with experience doling out financial advice, Kim Kiplinger:

A tax credit lowers your tax bill dollar for dollar. A deduction shaves money off your taxable income, so the value depends on your tax bracket. If you’re in the 25% bracket, a $1,000 deduction lowers your tax bill by $250. But a $1,000 credit lowers the bill by the full $1,000, no matter in which bracket you are.

Source

So, using the example above, to receive the same amount of money as a $1,000 tax credit you would have to make a $4,000 deduction (assuming you stay within the 25% bracket).

This is valuable so you can temper expectations for what deductions will give you. Buying a $3,000 computer for your production will not equal a $3,000 return on your taxes. Instead, it will give you a percentage of $3,000 depending on your tax bracket. That may be anywhere from $400 – $1000.

Knowing the difference between a deduction and credit is also useful if you are faced with an either/or situation. Some deductions may also qualify as credits, but you can’t have your cake and eat it too — you have to choose either to deduct the expense or cash it in for the credit. It may be tempting to take the credit. Or, if you’re none the wiser, you may think a deduction is the same.

But in some cases, the credits have limits, which will still allow you to deduct. Or, you may qualify for both and find the credit is the more lucrative choice.

Confused yet? That’s because it’s so circumstantial.

You’ll find most choices are clear-cut and easy to make. Plus, when all is said and done, both deductions and credit give you money back. You can’t go wrong utilizing either effectively.

More Useful Info on Credits vs. Deductions:

• Tax Credit vs. Deduction – Kim Kiplinger
• What’s the Difference Between Tax Deductions and Tax Credits?
• Understanding Tax Credits vs. Tax Deductions

4. Not Realizing Some Deductions Depreciate Value

The juiciest deductions are usually high dollar equipment like computers, cameras, and toolkits. But the IRS considers these assets that hold their value for longer than a year and, thus, have to be depreciated over several years. That means, although you dropped $5,000 on a camera this year, your deduction will be spread out over several years.

How many years? That depends on the type of non-real estate asset you are deducting. For example, computers and computer software depreciates over five years while office furniture depreciates over seven years.

Regardless of the depreciation lifetime, there are two methods that you can use to calculate what you’ll be deducting each year:

1. Straight Line Depreciation
   
2. Accelerated Depreciation
   

(Because I’m not well-versed in financial regressions and whatnot, I would butcher describing the differences between the two, so I suggest you visit here to read more.)

But if you’re not really liking the idea of spreading out your deduction, you can use Section 179 to claim the entire deduction this year. There are some limits to Section 179, but unless you’re running a massive operation, you’re not going to run into most of them (like you can’t claim more than $500,000 in one year).

There are, however, two Section 179 limits that are prudent for filmmakers to learn:

1. You can’t deduct more than you earn in a single year
2. Property used for rentals is typically not eligible for Section 179 deductions.

It’s up to you whether you want to depreciate your assets over a few years or claim them all at once. It’s just a matter of preference — would you rather have a continual deduction or all at once?

Either way, it’s good to know that depreciation is the default computing method for the IRS and most tax services. If you want to take advantage of Section 179, you have to be proactive about it.

More Useful Info About Deductions and Depreciation:

• Tech Equipment Deduction Tips
• Depreciation of Business Assets
• Section 179 Website

5. Not Understanding How Tax Brackets Work

When I first started learning about taxes as a young man working at a local deli, tax brackets seemed straightforward — you make X amount of money, you get charged X amount of tax. That’s the way everyone always makes it seem: parents, politicians, teachers, and peers.

But that’s an over-simplification of what actually happens when your money gets put through the government’s coffers. Tax brackets work more like a gradual slope than they do a set of stairs.

To illustrate, let’s do a little thought experiment. Before we start, here’s what the tax brackets for 2012 look like (for the purposes of this section, I am going to use these figures):

Now let’s say you’re single and your taxable income (what’s left after deductions and all that) is going to be somewhere around $35,000. That puts you very close to two of the IRS’ tax brackets: the 15% and the 25% brackets. In one scenario, you end up making $35,000 and pay 15% ($5,250). In another universe, you make $35,400 and get taxed 25% ($8,850).

Whoa! That’s a big difference — about $3,600 to be exact. And all because you made an extra $400? That doesn’t seem fair.

It isn’t. And that’s not how tax brackets work for that very reason. It would be absurd for somebody making only slightly more money to pay significantly more in taxes.

The real way tax brackets work is by taxing your income only as it enters those brackets. So, the first $8,700 you make is taxed at 10%. Any money you make between $8,700 and $35,350 is taxed at 15%. If you cross into the next bracket, you’re only taxed for money you earn within that bracket.

So if we do our thought experiment again, you find a taxable income of $35,000 ends up with taxes of $4,815 (about 13.7%) and a taxable income of $35,400 ends up with taxes of $4,869 (about 13.75%). Now it seems fair, doesn’t it?

Don’t feel stupid if you never understood the tax brackets properly until now — it wasn’t something that came easy to me. But once you learn it, it changes your perspective on the entire tax process. Now you won’t fight tooth and nail to get your deductions to bring your income to a certain level because it all scales appropriately. You may also feel more relaxed about how much you think you’ll end up owing at the end of the year.

More Useful Info About Tax Brackets:

• 2012 Tax Brackets
• How Tax Brackets Work
• Don’t Fear the Higher Tax Bracket

Next Up in This Series: Deductions

Much like working on a film set, I find that preparation and knowledge is what gives me confidence to do my taxes without anxiety. If you know where the potential pitfalls are, you’ll be able to jump over them and avoid getting stuck, losing money, or audited.

By now we’ve gone through what to expect with taxes, the basics of filing, and the pitfalls of it all.

Now it’s time to move onto deductions: 50 of them to be specific. That’s right. In the next post there’ll be a list of 50 deductions you should be taking advantage of as a freelance filmmaker, so make sure you come back to check that out!

What are some pitfalls you’ve found while doing taxes? Where have you gone wrong? What would you change if you could start over again? Share in the comments, please!

 photo credit: Ken Teegardin

From our ongoing discussion of How to Do Your Taxes as a Freelance Filmmaker:

Sometimes the hardest part about doing your taxes is summoning the will to start. If you’re like me, you’ll do anything else on your long list of “To-Do’s” before you’re willing to do taxes.

I don’t blame you. Taxes are cumbersome, complicated, and there’s a lot of money to be made or lost. I always feel a little worried when actually filing that I forgot some deduction or left out some info that’ll cost me an extra $100. After all, $100 is several meals (or at least a bill or two).

But alas, you have to do taxes at some point. You’re bound by the law to do them and the government is pretty serious about their deadlines.

So today’s post is all about that initial push and getting started with your taxes: gathering the appropriate forms, evaluating your options for filing, and some tips on prepping for the actual filing.

Ready to get started? Yeah, me neither. But here we go anyway…

What You’ll Need to File Your Taxes

I find the process of filing your taxes goes much faster if you get ahold of everything you need before you sit down to do them. If you don’t, you’ll get up every minute or so to go find a form, search for a receipt, or print off some paperwork. Not only does this take longer, but you risk losing your motivation. So here’s what you should gather ahead of time so the process goes smoothly:

Your (and Your Dependents’) Basic Information

Including: Social Security Number, Birthday, Full Name, Address

If you don’t have this stuff memorized, it’s amazing that you’re doing your own taxes at all!

But I list it here because you may be doing taxes for others in your family (such as a wife, husband, or kids) and you’re going to need their info. As a loving husband/wife/father/mother, you probably already know it, but just in case, let this be your friendly reminder!

Common Forms

Including: W-2, 1099, 1099-Misc, 1040, Schedule A, Schedule C

There are two types of forms you will encounter when doing taxes: those filled out by an employer and mailed to you, and those needing to be filled out by yourself.

You’re probably already familiar with many of these forms even if you don’t know the numbers associated with them. For instance, the W-2 form is what is mailed to you from an employer. That form’s purpose is to give you the exact amount of money you were paid (or at least that the production is reporting they paid you to the IRS).

Another popular form is the 1099 which serves a similar purpose to the W2.

Other forms that you may encounter have to do with itemized deductions, business expenses, and dividend or stock reporting.

For the purposes of filing, you’ll want to collect anything and everything mailed to you that has tax implications. This is important because if you’re receiving something in the mail about it, the IRS is receiving something about it too and you don’t want to file your taxes with reported forms missing.

Paperwork for Expenditures and Deductions

Including: Bank statements, credit card statements, receipts, invoices, PayPal account reports

The majority of your time spent filing will be on itemized deductions and, depending on the amount of paperwork you related to those deductions, it can be a simple process or a complicated one.

Collect everything you have that reports what you spent money on throughout the year — receipts, bank statements, credit card expenditures, financial analysis, invoices, whatever.

This allows you to go through these papers one-by-one and determine whether expenditures will qualify as deductions. Sometimes you spend money on things that, at the time, you don’t realize are deductions. By having all the paperwork in front of you, you find little surprises — “Oh yeah, I forgot I spent $50 on that shoot to get more gaffer’s tape.”

Even if you didn’t save anything throughout the year, all hope is not lost. You can still pull those expenses from the depths of time if you’re savvy enough. For instance, my credit card company provides an end-of-year report that breaks down literally every single purchase I made throughout the year. On the sidebar, it provides checkboxes to mark which purchases qualify for deductions. Do not miss out on tools like this!

Three Ways to File Your Taxes

When it comes time to file your taxes, you have three options. These three options range in terms of difficulty, cost, and quality. None of them are the “wrong” option, but each has distinct advantages and disadvantages.

Let’s take a look at each one closer.

1. Tax Software

Difficulty: Moderate
Price: Affordable
Quality: Good

By far the most popular option, tax software like TurboTax or H&R Block Online has grown substantially over the past few years with the ability to electronically submit your taxes to the IRS.

This is how I do my taxes. I like it because I can do them from home without the burden of navigating all the forms myself. The software, while complicated at times, simplifies the tax process in the same way a financial planner might without the hassle of appointments and meetings.

The downside is you’re the gatekeeper. While the software will point out discrepancies and do all the calculations, there is always the chance you’re deducting something you can’t deduct or the software will file a form that is inappropriate for your situation. Some programs offer a human review of your submission before it goes to the IRS, but this feature usually costs extra and, let’s be honest, you aren’t there to watch that review take place.

In terms of price, tax software is fairly affordable. To me, it will cost about $100 to file after processing fees. That’s totally worth it in my mind because I have so many different jobs to report and so many deductions to handle. I will save more than $100 by using the software than if I were to try to do it on my own. It basically pays itself off (and that $100 is deductible, by the way).

As far as quality, the software is as good or as bad as the information you give it. In that sense, it is nowhere near as quality as using a CPA or financial advisor. Still, if you know what you are doing (and you will by the time this series is over!) you can have high quality results.

2. Tax Professional

Difficulty:  Easy
Price: Affordable to Expensive
Quality: Very Good

Hiring a CPA (Certified Public Accountant), financial planner, tax lawyer, or accountant is always a solid way to get your taxes done. If you have zero confidence you’ll be able to do your taxes competently, this is money well spent to keep your peace of mind.

The main trade-off in hiring a professional is the cost. While you may be able to find some afforadable firms to do your taxes, to get the type of one-on-one service you would imagine you deserve from a professional, it’s going to cost a pretty-penny.

But if you are rolling in the dough and stand to lose a lot or gain a lot depending on how your finances are processed, then you could easily make back the money you spend on a professional.

The biggest advantage is that you don’t have to do much work. You may have to answer some questions about what receipt meant what or common questions about your financial life in general, but otherwise it’s up to your hired gun to do all the dirty work — filling out forms, calculating deductions, and sending it off to the IRS.

And, if you choose correctly, it will have been done better than any software or filing on your own.

Speaking of which…

3. Do-It-Yourself the Old Fashioned Way

Difficulty: Hard
Price: Cheap
Quality: Depends

If you’re on a really tight budget, you may consider doing your taxes yourself… from scratch. That means no software, no professional help. Just you, the IRS’ instructions, and your paperwork.

To me, that sounds like a slow death. But maybe you feel confident in your abilities and want to save a few bucks. If you took an accounting class in college and are up for the challenge, then by all means, take this route. You’ll save some money, but know there are significant drawbacks:

• It takes more time
• It takes substantially more effort
• You may lose track of forms
• You may file incorrectly
• You may miss deductions you qualify for

Bottom line: you might lose out on more money than you save.

Then again, I’m not you. I don’t know how good you are at filling out forms or how closely you track your finances or how much research you’ve done on the tax code. Ultimately, it’s your choice.

If you do decide to go the do-it-yourself route, you can do the actual filing on the IRS’ eFile website or the plain old fashioned way with paper mail.

7 Pieces of Advice for Preparing Your Taxes to File

Before you fill out the forms — whichever method you decide to go with — consider some of these pieces of advice:

1. Use last year’s taxes as a compass

It’s helpful to have last year’s taxes nearby for guidance as you file for this year. You can use the previous year as a reference for:

• How much you should owe
• How you previously filled out certain forms
• What’s deductible this year
• And more…

If you have a question about a part of a form, you can reference your previous year. Perhaps you ran into the same problem last year, resolved it, and simply forgot about how to handle it.

Plus, using last year’s taxes is a good way to go along and fill out a lot of the information you don’t want to have to look up again. This is also a technique tax software uses — they’ll import previous filings to help fill out a substantial amount of information to save you time.

2. Take notes as you go along

You’re smart so you’re going to follow the advice I gave earlier and collect as much paperwork as you have related to your finances.

If you’re super smart, you would also grab a pen and take notes on these forms as you go along.

As you start adding in deductions from receipts or statements, make quick reminders about what the deduction was for. For instance, if you are deducting a FilmTools order, you might write “Expendables purchase for MOVIE NAME in June“ This has two effects: it helps you keep track of what you’ve already deducted and it will help if the IRS decides to audit you.

3. Research special write-offs

Each year, there are a varying amount of new deductions, write-offs, and credits. Sometimes they are the same, but other times they are different. Sometimes they are only good for one year, while other times they will be implemented over the course of multiple years.

Before you finish making all those deductions, take a trip to your friend Google and find out what special credits you may qualify for in the current tax year.

You may be surprised at what you find.

4. Start early

The last thing you want when doing taxes is to wait until the last minute and rush to get them done. I understand they’re incredibly boring and not fun, but starting them early allows you to space out the time it takes to complete them.

It also gives you peace of mind that they’re in on time and already done.

I like to have time before I file because I can slowly go through my finances, records, and be absolutely positive that everything is in order. I also value the extra weeks to budget what I owe the government leading up to my actual filing.

This is a luxury I wouldn’t have if I started them the night before.

I know it’s tempting to wait until the fire is under your ass, but it’s a lot better if you just rip the Band-Aid off and do them. Plus, it helps avoid any last-minute mistakes, accidents, or happenings that may prevent you from finishing in time.

5. Don’t be intimidated

A lot of people loathe taxes because they actually fear them — they are intimidated by the tax code and worried they’ll do something wrong.

If you’re one of those people, you’re not alone. I used to feel this way, too. IRS forms have a way of making everything seem super-important, overly-official, and extremely complicated. The explanations do little to ease your anxiety and, if anything, complicate the understanding.

But I’m here to tell you it’s OK.

Yeah the forms are official and filing them correctly is important, but it’s genuinely not too difficult, especially if you seek professional help or use guided tax software.

If, worst case scenario, you find yourself on the verge of a panic attack, don’t be afraid to ask for help. You’re a freelancer after all, not a CPA — you aren’t expected to be an expert.

6. Don’t get too angry about how much you owe

Getting angry about how much you owe the government is a natural response for many people who file taxes. After all, it’s hard to justify sending so much money to a government that seems to spend it so poorly! Regardless of how the government spends it, nobody likes to see money leave their bank account and go into a giant pot where, really, you aren’t entirely sure where your money is going.

Basically, it sucks to lose money you’ve earned. I get it. I do.

But consider what owing money means (provided you don’t owe back taxes): you made money.

And if that doesn’t calm you down, then shift your anger into a forward direction. The taxes for this past year are done. You can’t alter the law retroactively and you aren’t going to adjust what you owe. You have to pay it.

So that’s why I say don’t get too angry — it’s OK to want reform, or changes, or to be annoyed at the government taking your money. If that’s your prerogative, cool.

But you can’t change what you owe now. Be happy you make enough to have the IRS interested.

7. Deduct. Everything. You. Can.

As we discussed above, if you aren’t having income tax withheld from each paycheck, you’re unlikely to get a return. Your best shot at getting money back (or owing less money) is to take advantage of itemized deductions.

Now I don’t mean “take advantage” like you used to take advantage of the “Take One” buckets of Halloween candy as a kid (more like “Take One Handful”).

No, I mean take advantage in the sense that deductions are legal and expected to be used. You’re not scamming anybody by using them — as long as you are truthful. Did you buy a computer in the past year? Do you use it to update your website? Or to edit projects for clients? Then it’s a business expense and you should deduct it.

At first, deductions can seem dirty — like you’re deceiving the government — but they’re clean if you use them correctly.

My best advice is to deduct everything you can. Even a $5 pack of pens you used to fill out camera reports is worth listing. I mean, five bucks is five bucks, right?

The thing is, nobody cares about saving your money more than you do.

It may seem laborious at first, especially if you didn’t make any big purchases, but it’s worth it. You slowly erode away that amount you owe — $1 here; $8 there. And while it may not seem like much initially  as you chip and chip and chip you can eventually save several hundred dollars.

So chip away.

Next Up in the Series

Now that we’ve covered getting started and preparing to file your taxes, we’re going to shift gears from “what to do” to “what not to do.” The next post in this series is all about tax pitfalls — mistakes, obstacles, and the common misconceptions that could cost you money (or cause an audit).

Do you have any getting started tax tips? What’s your process for preparing to file? Do you have any method to your tax madness? Please share in the comments!

 photo credit: 401(K) 2013

The tax man cometh and he wants your money. Seeing that you’re a freelancer, he sees an opportunity to take a little bit more.

When you’re a freelancer, paying taxes can seem like a huge burden. There’s more paperwork to handle, calculations to make, and money on the line. If you don’t wade through the ocean of tax rules carefully, your filing could end up being a tidal wave of epic proportions.

But we won’t let that happen. Taxes don’t have to be as intimidating as they seem. As long as you aren’t hiding your money or using it to fund any crimes, well, you don’t have much to worry about.

With two weeks until last year’s taxes are due, it’s a good time to cover techniques to maximize your return (or minimize what you owe) so that you can focus on your career, not your checkbook.

So starting today, and each day this week, I am going to cover filing taxes as a freelancer. 

Topics will include:

• What to expect when filing
• Getting started and preparing to file
• Common mistakes and potential pitfalls
• Itemized deductions you should take advantage of
• How to put yourself in a better position for next year’s taxes

It’s easy to forget that there are two sides to the film industry: the creative side and the business side. Everyone loves to talk about the creative side and learn more about it. It’s the whole reason you wanted to become a filmmaker, right?

But the business side is equally important, especially when you want to establish filmmaking as a significant part of your life. That’s why this topic, though not the most exciting, could make the difference when you’re trying to survive those rough patches without work and come out unscathed.

So without further adieu, let’s get started on this week-long series of freelance taxes…

10 Things to Expect When Filing Your Taxes as Freelancer

Though I’ve been working since I was 15-years-old, it wasn’t until after college that I began filing my own taxes. I was surprised at how much I simply didn’t know about taxes. Paying taxes is one of those “adult” things that you never seem to learn until you are included in that group of “adults.”

So before we get down and dirty with how to file your taxes, I want you to know what to expect out of the process and provide a base-level of understanding of what filing your taxes will mean for you.

1. You’ll Most Likely Owe Money

As a freelancer, the tax code is more cumbersome than as a waged or salaried employee. Double it if you are working freelance and working part-time, as I have done before.

The way most employees of waged and salaried jobs pay taxes is by witholding a certain amount of money per paycheck to give to the government. These witholdings are estimated based on the expected amount of hours you’ll work, though they usually skew on the high end. This is why most people end up with a tax return — because the amount of money withheld from their paychecks throughout the year ends up being more than what they actually owe.

For freelancers, most of the time you work for a production as a sub-contractor. You’ve probably filled out a W-9 form that gave the production your tax information with the understanding they weren’t going to withhold any taxes.

If you didn’t know that before, well, now you know why your paychecks from film gigs were always a bit juicier than the one from the grocery store you worked at in high school.

This was the biggest revelation for me when I started doing my taxes. Though it makes perfect sense when someone explained it to me, nobody had ever explained it to me.

That’s why I’m explaining it to you now.

Just be prepared that because you aren’t having money taken out of each paycheck you received, you’re most likely not going to receive a tax return, but in fact owe money to the government

2. You’re going to have to pay self-employment tax

As a sub-contractor and freelancer, you’re technically self-employed. Even if you worked for 3-months on the same production, you’re still self-employed. The production, as its own company, has sub-contracted out you, as your own company, to do certain work for them.

That’s why you’re going to have to pay what is called a self-employment tax.

If we go back to our friends the “waged and salaried employees,” they also pay medicare and social security taxes on each paycheck as well as whatever is withheld for income tax. The rate for this is 15.3%, but here’s the rub: half of that is paid by the employee while the other half is paid by their employer, the business.

Since, as a self-employed freelancer, you are both the employee and the employer (you employ yourself), you have to pay the full share of that 15.3%. So while your friend Bob who works at Google pays approximately 7.6% to medicare and social security, you’re paying 15.3%. Google is paying the second half of Bob’s share on his behalf.

Is it fair? Maybe. Maybe not. That’s more politics than I’d like to get into.

But it is surprising if you’ve never heard of it before. And the end game is that you’re going to pay more money than your friends with a steady job.

3. You may be charged an underpayment penalty

Income tax is a continual tax which means that it has to be paid throughout the year. The federal government expects you to pay a certain amount of estimated taxes by the end of designated payment periods split into quarters.

Have you not been paying estimated taxes by those dates? Then you might be charged an underpayment penalty.

See, our friends who work on wages and salaries are constantly paying income taxes via their withholding. That means by the time those dates roll around, they’ve already paid the appropriate amount of their income tax.

But for you, the freelancer, you may not have known you were supposed to do that. You, like me, may have thought you simply file taxes once a year like everyone else.

Well, that’s just not the case. You have to pay “estimated taxes” by those pre-determined dates and, if you don’t, you’ll owe what’s called an “underpayment penalty.”

We’ll go over this more later this week when we talk about tax pitfalls.

4. You qualify for more deductions than the average person

By now you may be thinking that it sucks to be a freelancer compared to those people working on salary who have accounting departments to take care of all this tax stuff for them.

But here’s the advantage for you as a freelancer: you qualify for way more deductions than the average person. Like, a lot more. Why?

Because the government has decided you’re your own business, so you get to deduct items like a business. This could include your cell phone, your website, your toolkit, and possibly even your Netflix account — all because they are necessary costs for your “business,” aka you!

As we talk more about filing, deductions will play a large role in helping you save money.

5. You’re more likely to be audited

Back to the bad news: you’re more likely to have the IRS place a skeptical eye on your tax return. As a freelancer, there are so many more cogs in your tax machine — more forms, more reporting, more deductions. The simple fact of the matter is that the more going on with your return, the greater the chance something gets inputted wrong or calculated erroneously.

Either that or the IRS may determine that your number of deductions is so absurdly high that they need to make sure they are legitimate.

There’s nothing you can do to avoid being audited and I don’t advise dumbing down your return to avoid it — just be truthful. And, realistically, the chances of you being audited are still very small.

6. It’s going to be complicated and messy

Taxes are complicated. The forms are complex, the paperwork varied, and the explanations of little help (to me at least).

The amount of receipts you have, W2′s to report, and other paperwork lining your desk will pile up and get fairly messy. Don’t expect a few keystrokes and a signature to be everything you need to file.

7. The IRS gets told about every job over $500.00

Filing your taxes is an exercise in honesty, in some ways. You are expected to tell the IRS how much you made and then pay them a certain amount of money based on that. That’s why audits exist — because some people try to “squeeze” the numbers or straight up lie about them.

But the IRS also gets informed about how much you make by the person paying you if they paid you more than $500.00 in a year (and if they are operating in compliance with the law). That’s why you have to fill out forms on every freelance gig you get hired for. They need your information to tell the IRS at the end of the year how much they paid out to people like you and who those people are.

So if you’re thinking about not reporting a certain gig, the IRS probably already knows about it.

8. You’re going to need a paper trail

To accurately report how much you’ve made and also how much to deduct, you’re going to need a paper trail. This includes receipts, bank statements, credit card reports, invoices, and anything else with official finance information on it.

The paper trail doesn’t have to be literal, of course — it can include PDFs and online statements — but some type of proof for what you’ve made and spent is needed.

Why? To help you accurately report deductions. Plus, the IRS can open an audit on you up to 3 years after you’ve filed. Paperwork, in the case of an audit, helps prove you were truthful.

Which leads us to…

9. It’s up to you to be truthful

Filing taxes as a freelancer isn’t like a normal job where all your earnings are neatly reported on one form. It’s up to you to collate and gather the mix of money you’ve earned throughout the year and tell the IRS about it.

Yeah it’s true they get told about all jobs over $500.00, but even some of us wonder if they check through all of those. It can be easy to be tempted to leave “that one job” out of the mix.

It’s up to you to decide whether that’s a good or bad idea (it’s a bad idea, just for reference).

10. There is no way to avoid it, you have to pay

No matter how badly you don’t want to nor how much you wish you didn’t have to, you’re going to have to pay your taxes. Life isn’t like the movies and, most of the time, back taxes will catch up to you even if you do manage to avoid it for a year or two or more.

Don’t let the taxes pile up on you and accrue interest. The IRS can quickly make back taxes prohibitive to pay.

It sucks to watch your hard earned money go to a government that seems incapable of spending it correctly, especially if you’re already on a tight budget, but that’s life and the price of being a citizen.

If it annoys you, go vote for the people who promise to take less of your money. Or vote for the people who promise to spend it on things that matter more to you.

Meanwhile, pay the tax man. Because he’s coming anyway.

Next Up in This Series

• The Basics of Getting Started and Preparing Your Taxes
• Five Pitfalls of Filing Taxes as a Freelancer
• 50 Deductions You’ll Want to Take to Save Money as a Filmmaker
• 10 Must-Do Tips for Filing Your Taxes In the Future

What are some tax lessons you learned the hard way? Do you have troubles filing your taxes? Please share your thoughts in the comments!

Disclaimer: I am not a lawyer, accountant, CPA, financial advisor nor tax consultant. My advice comes from personal experience and research. Please consult a professional if you have any substantial doubts about your situation. Also, this article is applicable only to those paying taxes in the United States (where I live and where I pay taxes).