Federal housing law
0515 Form 9249 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f9249.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Form 9249¶
(May 2015)
Department of the Treasury - Internal Revenue Service
Questionnaire - Housing Exclusion¶
Taxpayer's name and address In reply refer to:
Tax year
Last four digits of Social Security Number
To assist us in the examination of your tax return, provide the following requested information and documentation for the tax year shown above. If not applicable, write "N/A." If you submit original documentation, it will be returned to you at the conclusion of the examination.
Dates you lived in a foreign country for the tax year shown above 2. Address in Foreign country for which expenses are claimed
Type of accommodation
a. House b. Apartment c. Mobile home d. Other (Explain)
Did you own or rent your house, apartment, mobile home,or other type of accommodation in the foreign country Yes No
Did your employer own the residence you occupied in the foreign country Yes No
Did your employer rent the foreign residence you occupied from another party on your behalf Yes No
If Yes, how much does your employer pay to the owner of the property $
- Did your employer pay any part of your housing expenses, or reimburse you for them Yes No
If Yes, how much does your employer pay to the owner of the property
Amount you paid $
Amount your employer paid $
Amount your employer reimbursed you $
- Did you (or your spouse) receive any housing allowance from the U.S. Government Yes No
If Yes, indicate amount received $
- Did you maintain a second foreign household for your spouse and/or dependents due to adverse living conditions
at your foreign tax home
- Itemize all housing expenses and attach proof of payment
Kind of Expense Amount $ $ $ $ $ $ $ $ $ $ $ $
Yes No
Catalog Number 12664Q www.irs.gov Form 9249 (Rev. 5-2015)
- Did you or your spouse receive any income from an employer in the year shown at the top of this form which was earned in another year
If Yes, show Amount $ Year earned
- Did you or your spouse receive any income from an employer in another year that was earned in the year shown at the top of this form
If Yes, show Amount $ Year earned
Page 2
Yes No
Yes No
- Did you move during the year shown at the top of this form, or the year before Yes No
If Yes, provide the following information:
a. Date you moved to new location
b. Amount of your moving expense deduction $
c. Amount you were reimbursed for move by your employer $
(Include amounts your employer paid directly to shippers, airlines, hotels, or anyone else on your behalf)
d. If your move was not during the year shown at the top of this form, attach a copy of Form 2555, Foreign Earned Income, for the
year you moved.
- If you were self-employed, did you have any carryover housing costs from the preceding tax year Yes No
If Yes, provide a complete copy of the preceding year's tax return and verification for the housing expenses
Remarks
Certification: Under penalty of perjury, I declare that I have examined this statement and, to the best of my knowledge and belief, it is true, correct, and complete
Taxpayer's signature SIGN Date
Catalog Number 12664Q www.irs.gov Form 9249 (Rev. 5-2015)