HBO's 'Big Little Lies' Filmed One Day to Save Tax Credits

HBO’s 'Big Little Lies' returned to the set this week, but only for a single day. Filming took place on Thursday at Warner Bros. Studios Burbank’s The Ranch Lot. The brief shoot was not the start of full production. Instead, it was a strategic move to keep the show’s California state tax credit active.

California law requires that principal photography begin within 180 days of a project receiving a Conditional Allocation Letter. Projects with budgets over $100 million have a 240-day window. The exact date 'Big Little Lies' Season 3 received its allocation letter is unknown. Without this one day of shooting, the show could have lost the financial benefit.

Merrin Dungey, who has played Detective Adrienne Quinlan since the series began, was in front of the camera for the session. Dungey has appeared in the first two seasons, which aired in 2017 and 2019. Her character investigates the central murder and questions the main group of mothers in the story.

Full production for Season 3 is not expected to start until next year. No official date has been locked in yet. A director has not been publicly confirmed for the new season. Insiders say the person directing this week’s shoot is already involved with the series and has approval from the Directors Guild of America. HBO declined to comment on the production status.

Executive producer David E. Kelley has long supported filming in California. The first two seasons were shot in the state even before the current tax incentive structure existed. The show is set in Monterey, California, and follows a group of friends whose lives unravel after a homicide.

The story for Season 3 is expected to be based on Liane Moriarty’s new novel, 'Big Little Truths.' The book was released in August 2026 and continues the narrative a decade after the original events. Francesca Sloane, known for 'Mr. and Mrs. Smith,' joined the project in September 2025. She will write the first episode and serve as an executive producer alongside Kelley, Nicole Kidman, and Reese Witherspoon.

The return of the series was first hinted at by Kidman in November 2023. Since then, the project has moved from speculation to concrete planning. The one-day shoot serves as a formal marker in that process, ensuring the financial framework is in place before the main crew and cast gather for the full run of production.