Source: http://intltax.typepad.com/intltax_blog/section-911-housing-cost-amounts/
Timestamp: 2016-08-26 11:52:37
Document Index: 430291040

Matched Legal Cases: ['§911', '§911', '§911', '§911', '§911', '§ 911', '§ 911', '§ 911']

International Tax Blog: 911 Housing Cost Amounts International Tax Blog
Posted on August 05, 2016 in 163(j) Earnings Stripping, 367(b) Fgn to Fgn Corp, 482 Cost Sharing Arrangements, 482 Transfer Pricing, 861 Source of Income, 884 Branch Profits Tax, 894 Limitation on Benefits, 894 Permanent Establishment, 894 Treaties, 901 Foreign Tax Credits, 911 Foreign Earned Income Exclusion, 911 Housing Cost Amounts, 951 Subpart F Income, 956 Investments in U.S. Property, 988 Transactions, 989 Qualified Business Unit (QBU), 1441 U.S. Withholding Taxes, 6048 Foreign Trusts, 7701(b) Individual Residency, Other - Resources | Permalink
Yesterday the IRS published Notice 2016-21 which provides adjustments to the limitation on housing expenses for specific locations in 2016. Code §911(a) allows a qualified individual to elect to exclude from gross income an “Exclusion Amount” related to foreign earned income and a “Housing Cost Amount.” The Exclusion Amount for 2016 is $101,300. The Housing Cost Amount is generally defined as an amount equal to the excess of (A) the “Housing Expenses” of an individual...
Yesterday the IRS published Notice 2014-29 which provides adjustments to the limitation on housing expenses for specific locations in 2014. Code §911(a) allows a qualified individual to elect to exclude from gross income an “Exclusion Amount” related to foreign earned income and a “Housing Cost Amount”. The Exclusion Amount for 2014 is $99,200. The Housing Cost Amount is generally defined as an amount equal to the excess of (A) the “Housing Expenses” of an individual...
For the 13th week of 2013, the IRS published the following Chief Counsel Advice relating to international taxation. CCA 201313023 - two similarly situated taxpayers will pay the same amount of tax regardless of whether they take the housing deduction or exclusion. Code §911. Form 2555.
Recently the IRS published Notice 2013-31 which provides adjustments to the limitation on housing expenses for specific locations in 2013. Code §911(a) allows a qualified individual to elect to exclude from gross income an “Exclusion Amount” related to foreign earned income and a “Housing Cost Amount”. The Exclusion Amount for 2013 is $97,600. The Housing Cost Amount is generally defined as an amount equal to the excess of (A) the “Housing Expenses” of an individual...
Today the I.R.S. published Notice 2012-19, which provides adjustments to the limitation on housing expenses for specific locations in 2012. Code §911(a) allows a qualified individual to elect to exclude from gross income an “Exclusion Amount” related to foreign earned income and a “Housing Cost Amount”. The Exclusion Amount for 2012 is $95,100. The Housing Cost Amount is generally defined as an amount equal to the excess of (A) the “Housing Expenses” of an individual...
Notice 2011-8 provides adjustments to the limitation on housing expenses for purposes of Code § 911 for specific locations for 2011. These adjustments are made on the basis of geographic differences in housing costs relative to housing costs in the United States. Code § 911(a) allows a qualified individual to elect to exclude from gross income the foreign earned income and housing cost amount of such individual. Code § 911(c)(1) defines the term “housing cost...