SECTION 3. TABLE — Internal Revenue Bulletin 2011-8

LIMITATIONS FOR 2011

The following table provides adjusted limitations on housing expenses (in lieu of the otherwise applicable limitation of $27,870) for 2011.

Country	Location	Limitation on Housing Expenses (daily)	Limitation on Housing Expenses (full year)
Angola	Luanda	230.14	84,000
Argentina	Buenos Aires	154.79	56,500
Australia	Adelaide	89.86	32,800
Australia	Brisbane	88.77	32,400
Australia	Canberra	78.08	28,500
Australia	Gold Coast	88.77	32,400
Australia	Melbourne	113.70	41,500
Australia	Oakey	88.77	32,400
Australia	Perth	121.64	44,400
Australia	Sydney	89.81	32,782
Australia	Toowoomba	88.77	32,400
Austria	Vienna	96.99	35,400
Bahamas, The	Nassau	136.16	49,700
Bahrain	All cities in Bahrain	120.55	44,000

2011–8 I.R.B. 503 February 22, 2011

Country	Location	Limitation on Housing Expenses (daily)	Limitation on Housing Expenses (full year)
Barbados	All cities in Barbados	103.29	37,700
Belgium	Antwerp	98.90	36,100
Belgium	Brussels	134.52	49,100
Belgium	Gosselies	121.92	44,500
Belgium	Hoogbuul	98.90	36,100
Belgium	Mons	121.92	44,500
Belgium	SHAPE/Chievres	121.92	44,500
Bermuda	Bermuda	246.58	90,000
Bosnia-Herzegovina	Sarajevo	83.84	30,600
Brazil	Brasilia	152.33	55,600
Brazil	Rio de Janeiro	96.16	35,100
Brazil	Sao Paulo	127.40	46,500
Canada	Calgary	116.44	42,500
Canada	Dartmouth	97.26	35,500
Canada	Edmonton	101.10	36,900
Canada	Halifax	97.26	35,500
Canada	London, Ontario	86.30	31,500
Canada	Montreal	164.66	60,100
Canada	Ottawa	143.56	52,400
Canada	Quebec	77.26	28,200
Canada	Toronto	140.00	51,100
Canada	Vancouver	133.97	48,900
Canada	Victoria	95.34	34,800
Canada	Winnipeg	93.97	34,300
Cayman Islands	Grand Cayman	131.51	48,000
Chile	Santiago	151.51	55,300
China	Beijing	195.07	71,200
China	Hong Kong	313.15	114,300
China	Shanghai	156.17	57,001
Colombia	Bogota	148.22	54,100
Colombia	All cities other than Bogota and Barranquilla	135.34	49,400
Costa Rica	San Jose	83.29	30,400
Denmark	Copenhagen	119.74	43,704
Dominican Republic	Santo Domingo	124.66	45,500
Ecuador	Guayaquil	84.38	30,800
Ecuador	Quito	88.77	32,400
Estonia	Tallinn	127.67	46,600
France	Garches	232.33	84,800

February 22, 2011 504 2011–8 I.R.B.

Country	Location	Limitation on Housing Expenses (daily)	Limitation on Housing Expenses (full year)
France	Le Havre	96.16	35,100
France	Lyon	134.25	49,000
France	Marseille	125.21	45,700
France	Montpellier	107.95	39,400
France	Paris	232.33	84,800
France	Sevres	232.33	84,800
France	Suresnes	232.33	84,800
France	Versailles	232.33	84,800
Germany	Babenhausen	113.97	41,600
Germany	Bad Aibling	97.26	35,500
Germany	Bad Nauheim	91.23	33,300
Germany	Baumholder	109.04	39,800
Germany	Berlin	139.18	50,800
Germany	Birkenfeld	109.04	39,800
Germany	Boeblingen	138.08	50,400
Germany	Bonn	115.07	42,000
Germany	Butzbach	89.04	32,500
Germany	Cologne	153.97	56,200
Germany	Darmstadt	113.97	41,600
Germany	Frankfurt am Main	118.90	43,400
Germany	Friedberg	91.23	33,300
Germany	Garmisch-Partenkirchen	103.84	37,900
Germany	Gelnhausen	143.56	52,400
Germany	Germersheim	86.03	31,400
Germany	Giebelstadt	98.36	35,900
Germany	Giessen	98.63	36,000
Germany	Grafenwoehr	112.05	40,900
Germany	Hanau	143.56	52,400
Germany	Hannover	84.93	31,000
Germany	Heidelberg	107.95	39,400
Germany	Idar-Oberstein	109.04	39,800
Germany	Ingolstadt	160.55	58,600
Germany	Kaiserslautern, Landkreis	139.45	50,900
Germany	Kitzingen	98.36	35,900
Germany	Leimen	107.95	39,400
Germany	Ludwigsburg	138.08	50,400
Germany	Mainz	153.97	56,200
Germany	Mannheim	107.95	39,400

2011–8 I.R.B. 505 February 22, 2011

Country	Location	Limitation on Housing Expenses (daily)	Limitation on Housing Expenses (full year)
Germany	Munich	160.55	58,600
Germany	Nellingen	138.08	50,400
Germany	Neubruecke	109.04	39,800
Germany	Ober Ramstadt	113.97	41,600
Germany	Oberammergau	103.84	37,900
Germany	Pirmasens	139.45	50,900
Germany	Rheinau	107.95	39,400
Germany	Schwetzingen	107.95	39,400
Germany	Seckenheim	107.95	39,400
Germany	Sembach	139.45	50,900
Germany	Stuttgart	138.08	50,400
Germany	Vilseck	112.05	40,900
Germany	Wahn	115.07	42,000
Germany	Wertheim	98.36	35,900
Germany	Wiesbaden	153.97	56,200
Germany	Wuerzburg	98.36	35,900
Germany	Zweibruecken	139.45	50,900

February 22, 2011 506 2011–8 I.R.B.

Country	Location	Limitation on Housing Expenses (daily)	Limitation on Housing Expenses (full year)
Germany	All cities other than Augsburg, Babenhausen, Bad Aibling, Bad Kreuznach, Bad Nauheim, Baumholder, Berchtesgaden, Berlin, Birkenfeld, Boeblingen, Bonn, Bremen, Bremerhaven, Butzbach, Cologne, Darmstadt, Delmenhorst, Duesseldorf, Erlangen, Flensburg, Frankfurt am Main, Friedberg, Fuerth, Garlstedt, Garmisch-Partenkirchen, Geilenkirchen, Gelnhausen, Germersheim, Giebelstadt, Giessen, Grafenwoehr, Grefrath, Greven, Gruenstadt, Hamburg, Hanau, Handorf, Hannover, Heidelberg, Heilbronn, Herongen, Idar-Oberstein, Ingolstadt, Kaiserslautern, Landkreis, Kalkar, Karlsruhe, Kerpen, Kitzingen, Koblenz, Leimen, Leipzig, Ludwigsburg, Mainz, Mannheim, Mayen, Moenchen-Gladbach, Muenster, Munich, Nellingen, Neubruecke, Noervenich, Nuernberg, Ober Ramstadt, Oberammergau, Osterholz-Scharmbeck, Pirmasens, Rheinau, Rheinberg, Schwabach, Schwetzingen, Seckenheim, Sembach, Stuttgart, Twisteden, Vilseck, Wahn, Wertheim, Wiesbaden, Worms, Wuerzburg, Zirndorf, and Zweibruecken	110.14	40,200
Ghana	Accra	98.63	36,000
Greece	Argyroupolis	88.77	32,400
Greece	Athens	113.97	41,600
Greece	Elefsis	113.97	41,600
Greece	Ellinikon	113.97	41,600
Greece	Mt. Hortiatis	88.77	32,400
Greece	Mt. Parnis	113.97	41,600
Greece	Mt. Pateras	113.97	41,600
Greece	Nea Makri	113.97	41,600
Greece	Perivolaki	88.77	32,400

2011–8 I.R.B. 507 February 22, 2011

Country	Location	Limitation on Housing Expenses (daily)	Limitation on Housing Expenses (full year)
Greece	Piraeus	113.97	41,600
Greece	Tanagra	113.97	41,600
Greece	Thessaloniki	88.77	32,400
Guatemala	Guatemala City	112.05	40,900
Guyana	Georgetown	95.89	35,000
Holy See, The	Holy See, The	154.79	56,500
Hungary	Budapest	89.04	32,500
Hungary	Papá	121.92	44,500
India	Mumbai	186.08	67,920
India	New Delhi	82.88	30,252
Indonesia	Jakarta	103.50	37,776
Ireland	Dublin	134.52	49,100
Ireland	Shannon Area	106.30	38,800
Israel	Tel Aviv	139.18	50,800
Italy	Catania	90.41	33,000
Italy	Genoa	114.52	41,800
Italy	Gioia Tauro	85.48	31,200
Italy	La Spezia	110.68	40,400
Italy	Leghorn	96.99	35,400
Italy	Milan	231.23	84,400
Italy	Naples	146.85	53,600
Italy	Parma	117.53	42,900
Italy	Pisa	96.99	35,400
Italy	Pordenone-Aviano	117.53	42,900
Italy	Rome	154.79	56,500
Italy	Sardinia	79.45	29,000
Italy	Sigonella	90.41	33,000
Italy	Turin	115.62	42,200
Italy	Vicenza	118.63	43,300
Italy	All cities other than Avellino, Brindisi, Catania, Florence, Gaeta, Genoa, Gioia Tauro, La Spezia, Leghorn, Milan, Mount Vergine, Naples, Nettuno, Parma, Pisa, Pordenone-Aviano, Rome, Sardinia, Sigonella, Turin, Verona, and Vicenza.	92.88	33,900
Jamaica	Kingston	112.88	41,200
Japan	Akashi	108.22	39,500
Japan	Akizuki	95.34	34,800

February 22, 2011 508 2011–8 I.R.B.

Country	Location	Limitation on Housing Expenses (daily)	Limitation on Housing Expenses (full year)
Japan	Atsugi	136.71	49,900
Japan	Camp Zama	136.71	49,900
Japan	Chiba-Ken	136.71	49,900
Japan	Fussa	136.71	49,900
Japan	Gifu	203.56	74,300
Japan	Gotemba	103.29	37,700
Japan	Haneda	136.71	49,900
Japan	Iwakuni	97.81	35,700
Japan	Kanagawa-Ken	136.71	49,900
Japan	Komaki	203.56	74,300
Japan	Machidi-Shi	136.71	49,900
Japan	Misawa	118.90	43,400
Japan	Nagoya	203.56	74,300
Japan	Okinawa Prefecture	188.49	68,800
Japan	Osaka-Kobe	248.39	90,664
Japan	Sagamihara	136.71	49,900
Japan	Saitama-Ken	136.71	49,900
Japan	Sasebo	112.05	40,900
Japan	Tachikawa	136.71	49,900
Japan	Tokyo	324.66	118,500
Japan	Tokyo-to	136.71	49,900
Japan	Yokohama	178.36	65,100
Japan	Yokosuka	163.01	59,500
Japan	Yokota	136.71	49,900
Kazakhstan	Almaty	131.51	48,000
Korea	Camp Carroll	80.82	29,500
Korea	Camp Colbern	148.49	54,200
Korea	Camp Market	148.49	54,200
Korea	Camp Mercer	148.49	54,200
Korea	K–16	148.49	54,200
Korea	Kimhae	76.44	27,900
Korea	Kimpo Airfield	148.49	54,200
Korea	Munsan	88.22	32,200
Korea	Osan AB	93.97	34,300
Korea	Pusan	76.44	27,900
Korea	Pyongtaek	89.32	32,600
Korea	Seoul	148.49	54,200
Korea	Suwon	148.49	54,200

2011–8 I.R.B. 509 February 22, 2011

Country	Location	Limitation on Housing Expenses (daily)	Limitation on Housing Expenses (full year)
Korea	Taegu	89.04	32,500
Korea	Tongduchon	79.18	28,900
Korea	Uijongbu	85.21	31,100
Korea	Waegwan	80.82	29,500
Korea	All cities other than Ammo Depot #9, Camp Carroll, Camp Colbern, Camp Market, Camp Mercer, Changwon, Chinhae, Chunchon, K–16, Kimhae, Kimpo Airfield, Kunsun, Kwangju, Munsan, Osan AB, Pusan, Pyongtaek, Seoul, Suwon, Taegu, Tongduchon, Uijongbu, and Waegwan	83.01	30,300
Kuwait	Kuwait City	176.44	64,400
Kuwait	All cities other than Kuwait City	158.08	57,700
Luxembourg	Luxembourg	126.85	46,300
Macedonia	Skopje	96.99	35,400
Malaysia	Kuala Lumpur	126.58	46,200
Malaysia	All cities other than Kuala Lumpur	92.33	33,700
Malta	All cities in Malta	131.51	48,000
Mexico	Mazatlan	84.93	31,000
Mexico	Merida	103.84	37,900
Mexico	Mexico City	134.52	49,100
Mexico	Monterrey	90.96	33,200
Mexico	All cities other than Ciudad Juarez, Cuernavaca, Guadalajara, Hermosillo, Matamoros, Mazatlan, Merida, Metapa, Mexico City, Monterrey, Nogales, Nuevo Laredo, Reynosa, Tapachula, Tijuana, Tuxtla Gutierrez, and Veracruz	107.95	39,400
Micronesia	Pohnpei	77.26	28,200
Mozambique	Maputo	98.63	36,000
Namibia	Windhoek	87.95	32,100
Netherlands	Amsterdam	144.93	52,900
Netherlands	Aruba	98.63	36,000
Netherlands	Brunssum	109.04	39,800
Netherlands	Eygelshoven	109.04	39,800
Netherlands	Hague, The	184.38	67,300

February 22, 2011 510 2011–8 I.R.B.

Country	Location	Limitation on Housing Expenses (daily)	Limitation on Housing Expenses (full year)
Netherlands	Heerlen	109.04	39,800
Netherlands	Hoensbroek	109.04	39,800
Netherlands	Hulsberg	109.04	39,800
Netherlands	Kerkrade	109.04	39,800
Netherlands	Landgraaf	109.04	39,800
Netherlands	Maastricht	109.04	39,800
Netherlands	Papendrecht	110.96	40,500
Netherlands	Rotterdam	110.96	40,500
Netherlands	Schaesburg	109.04	39,800
Netherlands	Schinnen	109.04	39,800
Netherlands	Schiphol	144.93	52,900
Netherlands	Ypenburg	184.38	67,300
Netherlands	All locations other than Amsterdam, Aruba, Brunssum, Coevorden, Eygelshoven, The Hague, Heerlen, Hoensbroek, Hulsberg, Kerkrade, Landgraaf, Maastricht, Margraten, Papendrecht, Rotterdam, Schaesburg, Schinnen, Schiphol, and Ypenburg.	111.23	40,600
Netherlands Antilles	Curacao	125.48	45,800
New Zealand	Auckland	97.81	35,700
New Zealand	Wellington	92.60	33,800
Nicaragua	Managua	87.12	31,800
Nigeria	Abuja	98.63	36,000
Norway	Oslo	135.89	49,600
Norway	Stavanger	115.62	42,200
Norway	All cities other than Oslo and Stavanger	103.29	37,700
Panama	Panama City	97.26	35,500
Philippines	Cavite	100.00	36,500
Philippines	Manila	100.00	36,500
Philippines	All cities other than Cavite and Manila	76.44	27,900
Poland	All cities other than Krakow and Warsaw	80.55	29,400
Portugal	Alverca	141.64	51,700
Portugal	Lisbon	141.64	51,700
Qatar	Doha	99.35	36,264

2011–8 I.R.B. 511 February 22, 2011

Country	Location	Limitation on Housing Expenses (daily)	Limitation on Housing Expenses (full year)
Qatar	All cities other than Doha	88.77	32,400
Russia	Moscow	295.89	108,000
Russia	Saint Petersburg	164.38	60,000
Russia	Sakhalin Island	212.33	77,500
Russia	Vladivostok	212.33	77,500
Russia	Yekaterinburg	129.86	47,400
Rwanda	Kigali	86.30	31,500
Saudi Arabia	Jeddah	84.02	30,667
Saudi Arabia	Riyadh	109.59	40,000
Singapore	Singapore	183.56	67,000
South Africa	Pretoria	107.67	39,300
Spain	Barcelona	111.23	40,600
Spain	Madrid	188.77	68,900
Spain	Rota	112.05	40,900
Spain	Valencia	108.49	39,600
Spain	All cities other than Barcelona, Madrid, Rota, and Valencia	81.92	29,900
Suriname	Paramaribo	90.41	33,000
Switzerland	Bern	173.15	63,200
Switzerland	Geneva	238.90	87,200
Switzerland	Zurich	107.45	39,219
Switzerland	All cities other than Bern, Geneva, and Zurich	90.14	32,900
Taiwan	Taipei	126.54	46,188
Tanzania	Dar Es Salaam	120.55	44,000
Thailand	Bangkok	161.64	59,000
Turkey	Ankara	92.33	33,700
Turkey	Elmadag	92.33	33,700
Turkey	Izmir-Cigli	86.58	31,600
Turkey	Manzarali	92.33	33,700
Turkey	Yamanlar	86.58	31,600
Ukraine	Kiev	197.26	72,000
United Arab Emirates	Abu Dhabi	136.13	49,687
United Arab Emirates	Dubai	156.64	57,174
United Kingdom	Basingstoke	112.60	41,099
United Kingdom	Bath	112.33	41,000
United Kingdom	Bracknell	170.14	62,100
United Kingdom	Bristol	106.03	38,700
United Kingdom	Brookwood	116.44	42,500

February 22, 2011 512 2011–8 I.R.B.

Country	Location	Limitation on Housing Expenses (daily)	Limitation on Housing Expenses (full year)
United Kingdom	Cambridge	117.81	43,000
United Kingdom	Caversham	202.19	73,800
United Kingdom	Cheltenham	143.29	52,300
United Kingdom	Croughton	117.53	42,900
United Kingdom	Fairford	116.99	42,700
United Kingdom	Farnborough	149.86	54,700
United Kingdom	Felixstowe	113.42	41,400
United Kingdom	Gibraltar	122.24	44,616
United Kingdom	Harrogate	127.12	46,400
United Kingdom	High Wycombe	170.14	62,100
United Kingdom	Kemble	116.99	42,700
United Kingdom	Lakenheath	146.03	53,300
United Kingdom	Liverpool	106.30	38,800
United Kingdom	London	228.49	83,400
United Kingdom	Loudwater	173.97	63,500
United Kingdom	Menwith Hill	127.12	46,400
United Kingdom	Mildenhall	146.03	53,300
United Kingdom	Oxfordshire	117.53	42,900
United Kingdom	Plymouth	117.53	42,900
United Kingdom	Portsmouth	117.53	42,900
United Kingdom	Reading	170.14	62,100
United Kingdom	Rochester	122.19	44,600
United Kingdom	Southampton	121.10	44,200
United Kingdom	Surrey	132.61	48,402
United Kingdom	Waterbeach	119.73	43,700
United Kingdom	Wiltshire	113.97	41,600

2011–8 I.R.B. 513 February 22, 2011

Country	Location	Limitation on Housing Expenses (daily)	Limitation on Housing Expenses (full year)
United Kingdom	All cities other than Basingstoke, Bath, Belfast, Birmingham, Bracknell, Bristol, Brookwood, Brough, Bude, Cambridge, Caversham, Chelmsford, Cheltenham, Chicksands, Croughton, Dunstable, Edinburgh, Edzell, Fairford, Farnborough, Felixstowe, Ft. Halstead, Gibraltar, Glenrothes, Greenham Common, Harrogate, High Wycombe, Hythe, Kemble, Lakenheath, Liverpool, London, Loudwater, Menwith Hill, Mildenhall, Nottingham, Oxfordshire, Plymouth, Portsmouth, Reading, Rochester, Southampton, Surrey, Waterbeach, Welford, West Byfleet, and Wiltshire	116.44	42,500
Venezuela	Caracas	156.16	57,000
Vietnam	Hanoi	128.22	46,800
Vietnam	Ho Chi Minh City	115.07	42,000

Chief Counsel (International). For further information regarding this notice, contact Ms. Massey at (202) 622–3840 (not a tollfree call).

Withholding on Wages of Nonresident Alien Employees Performing Services Within the United States

Notice 2011–12

I. PURPOSE

This notice provides that Notice 2009–91, 2009–48 I.R.B. 717, will not apply to wages paid on or after January 1, 2011. Notice 2009–91 concerned procedures for determining the amount of income tax employers must withhold under section 3402 of the Internal Revenue Code (Code) from wages paid for services performed by nonresident alien employees within the United States.