Notice 2021-18, page 911.

Notice 2021-18 provides for adjustments to the limitation on housing expenses for purposes of section 911 of the Inter

Finding Lists begin on page ii.

nal Revenue Code for the 2021 tax year. These adjustments are made on the basis of geographic differences in housing costs relative to housing costs in the United States. If the limitation on housing expenses is higher for the 2021 tax year than the adjusted limitations on housing expenses provided in Notice 2020-13, qualified taxpayers may apply the adjusted limitations in this notice for the 2021 tax year to their 2020 tax year.