Kevin Spacey is back on a film set on American soil for the first time since several sexual assault allegations against him came to light.

The actor — who was essentially exiled from mainstream Hollywood after the accusations starting coming out in 2017 — is filming a new movie called “Peter Five Eight” … and he was shooting scenes this week in Dunsmuir, CA.

Spacey’s walking around set dressed in all black … all smiles and lighting up a cigarette.

Sounds like Spacey’s hard at work … we’re told he’s been filming in the small NorCal town around the clock.

As we reported … Spacey booked his first movie role since the scandal erupted, but he had to go all the way to Italy to do it. He filmed “L’uomo che disegno Dio.” The movie title translates to “The Man Who Drew God.”

Now, Spacey’s back on an American film set … and he looks happy to be there.

While he’s been sued over the alleged sexual assaults, Spacey dodged criminal charges from coast-to-coast … the case against him in Massachusetts was dismissed in 2019 and the L.A. County District Attorney is refusing to prosecute since his alleged victim died.

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