Big Little Lies Films Scenes for Tax Credit
HBO shot one day of production at Warner Bros. Studios to maintain eligibility for a California tax incentive.
Updated on Oct. 30, 2026 in Television
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HBO filmed a single day of scenes for Big Little Lies at Warner Bros. Studios Burbank's The Ranch Lot. The production move was conducted to ensure the show maintains its standing for a California tax credit.
Why it matters
The production is required to meet specific start dates for principal photography to keep its state tax credit. By filming one day of material, the show stays within the window mandated by regulatory rules for projects of this scale.
The production filmed one day of scenes to satisfy state tax credit rules. These regulations generally require photography to begin within 180 to 240 days of approval for projects meeting the $100 million expenditure threshold.
The players
Merrin Dungey
The actress filmed scenes for the production at the studio lot this week.
HBO
The premium television network is the production company behind the series.
Francesca Sloane
She recently joined the show as a writer and executive producer.
The details
Merrin Dungey shot scenes at The Ranch Lot this week, though major cast members including Nicole Kidman and Reese Witherspoon were not involved. Additionally, the production added Francesca Sloane to the team as a writer and executive producer.
Timeline
2017: Season one of Big Little Lies premiered.
2019: Season two of Big Little Lies premiered.
2025: Season three of the show was confirmed.
September 2026: HBO chief discussed schedule alignment challenges.
Week of October 30, 2026: Merrin Dungey filmed scenes for tax credit maintenance.
Industry Dynamics
The production is adhering to the rigid scheduling mandates of the California Film & Television Tax Credit Program to retain financial incentives. This follows a broader industry trend where studios leverage specific state tax policies to manage the high costs of prestige dramas.
This short filming window ensures the show remains in active development, which is necessary for it to reach the screen eventually. Viewers should expect season three to continue following the established timeline, now with Francesca Sloane contributing to the writing.
The takeaway
Studios frequently utilize single days of filming to hit strict regulatory deadlines for tax credit compliance. Fans can view this activity as a positive indicator that the production is moving forward to meet its contractual obligations.
What happens next
Full production of season three is expected to begin in 2027.
Further reading
For more updates on current series, visit the Television section.
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