Now, there is a great deal of cross over between job titles. In the early years of film making, the Director was under the control of the Producer and had complete control of the actors, editors, etc. Now, many actors have creative control. Directors may have creative control. Editors may work directly under the control of the producer and independent of the director.
Individuals can function in different job titles on different projects.
It is, therefore, critical to determine the duties of a taxpayer in regard to each project. This will be important in determining which expenses are ordinary and necessary. Some above the line costs are incurred even before a film goes into the production stage. Above the line costs include the story rights, the screen play, the producer, the director, and the principal cast. This MSSP guide covers performers, producers, directors, technicians, and other workers in the film industry, the recording industry, and live performances.