SECTION 3. TABLE OF ADJUSTED
Internal Revenue Bulletin 2023-13 · 2026-10-03 edition · updated 2026-10-04 · United States
HOUSING LIMITATIONS FOR 2023
The following table provides adjusted limitations on housing expenses (in lieu of the otherwise applicable limitation of $36,000) for 2023. All amounts are in U.S. dollars.
Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2023
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