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Notice 2013-68 is obsoleted.

SECTION 11. DRAFTING

Internal Revenue Bulletin 2023-13 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is John M. Deininger of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice contact Mr. Deininger at (202) 317-6853 (not a tollfree number).

March 27, 2023 576 Bulletin No. 2023–13

applicable period is limited to maximum housing expenses of $36,000 ($120,000 x .30) for 2023. However, section 911(c) (2)(B) authorizes the Secretary to issue regulations or other guidance to adjust the percentage under section 911(c)(2)(A) (i) (which determines the limit on housing expenses) based on geographic differences in housing costs relative to housing costs in the United States. Pursuant to this authority, the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) have published annual notices concerning the limitation on the section 911 housing cost amounts since the 2006 taxable year.

For more background on the foreign housing exclusion, see https://www.irs. gov/individuals/international-taxpayers/ foreign-housing-exclusion-or-deduction .

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▸Contents — Internal Revenue Bulletin 2023-13
Internal Revenue Bulletin 2023-13

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