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November 24, 08
NEWS / Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2008Notice 2008-107 SECTION 1. PURPOSE This notice provides adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code (Code) for specific locations for 2008. These adjustments are made on the basis of geographic differences in housing costs relative to housing costs in the United States. SECTION 2. BACKGROUND Section 911(a) of the Code allows a qualified individual to elect to exclude from gross income the foreign earned income and housing cost amount of such individual. Section 911(c)(1) defines the term “housing cost amount” as an amount equal to the excess of (A) the housing expenses of an individual for the taxable year to the extent such expenses do not exceed the amount determined under section 911(c)(2), over (B) 16 percent of the exclusion amount (computed on a daily basis) in effect under section 911(b)(2)(D) for the calendar year in which such taxable year begins ($239.34 per day for 2008, or $87,600 for the full year), multiplied by the number of days of that taxable year within the applicable period described in section 911(d)(1). The applicable period is the period during which the individual meets the tax home requirement of section 911(d)(1) and either the bona fide residence requirement of section 911(d)(1)(A) or the 2 physical presence requirement of section 911(d)(1)(B). Assuming that the entire taxable year of a qualified individual is within the applicable period, the section 911(c)(1)(B) amount for 2008 is $14,016 ($87,600 x .16). Section 911(c)(2)(A) of the Code limits the housing expenses taken into account in section 911(c)(1)(A) to an amount equal to (i) 30 percent (adjusted as may be provided under the Secretary’s authority under section 911(c)(2)(B)) of the amount in effect under section 911(b)(2)(D) for the calendar year in which the taxable year of the individual begins, multiplied by (ii) the number of days of that taxable year within the applicable period described in section 911(d)(1). Thus, under this general limitation, a qualified individual whose entire taxable year is within the applicable period is limited to maximum housing expenses of $26,280 ($87,600 x .30) in 2008. Section 911(c)(2)(B) of the Code authorizes the Secretary to issue regulations or other guidance to adjust the percentage under section 911(c)(2)(A)(i) based on geographic differences in housing costs relative to housing costs in the United States. Pursuant to this authority, the Internal Revenue Service (IRS) and the Treasury Department published Notice 2006-87, 2006-2 C.B. 766, and Notice 2007-25, 2007-12 I.R.B. 760, for 2006, and Notice 2007-77, 2007-40 I.R.B. 735, for 2007, to provide adjustments to the limitation on housing expenses for qualified individuals incurring housing expenses in countries with high housing costs relative to housing costs in the United States. SECTION 3. TABLE OF ADJUSTED LIMITATIONS FOR 2008 The following table provides adjusted limitations on housing expenses (in lieu of the otherwise applicable limitation of $26,280) for 2008. Country Location Limitation on Housing Expenses (daily) Limitation on Housing Expenses (full year) Argentina Buenos Aires 125.96 46,100 Australia Brisbane 81.42 29,800 3 Country Location Limitation on Housing Expenses (daily) Limitation on Housing Expenses (full year) Australia Canberra 76.50 28,000 Australia Gold Coast 81.42 29,800 Australia Melbourne 78.96 28,900 Australia Oakey 81.42 29,800 Australia Perth 118.85 43,500 Australia Toowoomba 81.42 29,800 Austria Vienna 96.72 35,400 Bahamas, The Nassau 135.79 49,700 Bahrain Bahrain 120.22 44,000 Barbados Barbados 103.01 37,700 Belgium Antwerp 116.67 42,700 Belgium Brussels 157.65 57,700 Belgium Gosselies 110.11 40,300 Belgium Hoogbuul 116.67 42,700 Belgium Mons 110.11 40,300 Belgium SHAPE/Chievres 110.11 40,300 Bermuda Bermuda 245.90 90,000 Bosnia-Herzegovina Sarajevo 89.89 32,900 Brazil Brasilia 121.31 44,400 Brazil Rio de Janeiro 95.90 35,100 Brazil Sao Paulo 127.05 46,500 Canada Calgary 110.93 40,600 Canada Dartmouth 95.63 35,000 Canada Edmonton 100.82 36,900 Canada Halifax 95.63 35,000 Canada London, Ontario 81.42 29,800 Canada Montreal 158.20 57,900 Canada Ottawa 130.87 47,900 Canada Toronto 129.78 47,500 Canada Vancouver 125.68 46,000 Canada Victoria 95.08 34,800 Canada Winnipeg 82.51 30,200 Cayman Islands Grand Cayman 131.15 48,000 Chile Santiago 124.32 45,500 China Beijing 134.25 49,137 China Hong Kong 312.30 114,300 China Shanghai 155.74 57,001 Colombia Bogota 147.81 54,100 Colombia All cities other than Bogota and Barranquilla. 122.68 44,900 Denmark Copenhagen 119.41 43,704 4 Country Location Limitation on Housing Expenses (daily) Limitation on Housing Expenses (full year) Dominican Republic Santo Domingo 124.32 45,500 Ecuador Guayaquil 84.15 30,800 Ecuador Quito 83.33 30,500 Egypt Cairo 74.43 27,240 Estonia Tallinn 127.32 46,600 France Garches 273.50 100,100 France Le Havre 114.75 42,000 France Lyon 155.46 56,900 France Marseille 143.17 52,400 France Montpellier 126.78 46,400 France Paris 273.50 100,100 France Sevres 273.50 100,100 France Suresnes 273.50 100,100 France Versailles 273.50 100,100 Germany Babenhausen 134.15 49,100 Germany Bad Aibling 114.48 41,900 Germany Bad Nauheim 107.10 39,200 Germany Baumholder 121.86 44,600 Germany Berlin 163.93 60,000 Germany Birkenfeld 121.86 44,600 Germany Boeblingen 145.90 53,400 Germany Butzbach 104.92 38,400 Germany Darmstadt 134.15 49,100 Germany Erlangen 84.97 31,100 Germany Frankfurt am Main 139.89 51,200 Germany Friedberg 107.10 39,200 Germany Fuerth 84.97 31,100 Germany Garmisch-Partenkirchen 115.85 42,400 Germany Geilenkirchen 92.35 33,800 Germany Gelnhausen 145.08 53,100 Germany Germersheim 101.91 37,300 Germany Giebelstadt 116.39 42,600 Germany Giessen 104.92 38,400 Germany Grafenwoehr 114.48 41,900 Germany Hanau 145.08 53,100 Germany Hannover 100.00 36,600 Germany Heidelberg 133.88 49,000 Germany Idar-Oberstein 121.86 44,600 Germany Ingolstadt 169.40 62,000 Germany Kaiserslautern, Landkreis 149.18 54,600 Germany Kitzingen 116.39 42,600 5 Country Location Limitation on Housing Expenses (daily) Limitation on Housing Expenses (full year) Germany Leimen 133.88 49,000 Germany Ludwigsburg 145.90 53,400 Germany Mainz 164.48 60,200 Germany Mannheim 133.88 49,000 Germany Munich 169.40 62,000 Germany Nellingen 145.90 53,400 Germany Neubruecke 121.86 44,600 Germany Nuernberg 84.97 31,100 Germany Ober Ramstadt 134.15 49,100 Germany Oberammergau 115.85 42,400 Germany Pirmasens 149.18 54,600 Germany Rheinau 133.88 49,000 Germany Schwabach 84.97 31,100 Germany Schwetzingen 133.88 49,000 Germany Seckenheim 133.88 49,000 Germany Sembach 149.18 54,600 Germany Stuttgart 145.90 53,400 Germany Wertheim 116.39 42,600 Germany Wiesbaden 164.48 60,200 Germany Wuerzburg 116.39 42,600 6 Country Location Limitation on Housing Expenses (daily) Limitation on Housing Expenses (full year) Germany Zimdorf 84.97 31,100 Germany Zweibrueken 149.18 54,600 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, 125.41 45,900 7 Country Location Limitation on Housing Expenses (daily) Limitation on Housing Expenses (full year) 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, Wahn, Wertheim, Wiesbaden, Worms, Wuerzburg, Zimdorf and Zweibrueken. Greece Argyroupolis 104.64 38,300 Greece Athens 107.92 39,500 Greece Elefsis 107.92 39,500 Greece Ellinikon 107.92 39,500 Greece Mt. Hortiatis 104.64 38,300 Greece Mt. Parnis 107.92 39,500 Greece Mt. Pateras 107.92 39,500 Greece Nea Makri 107.92 39,500 Greece Perivolaki 104.64 38,300 Greece Piraeus 107.92 39,500 Greece Souda Bay (Crete) 83.61 30,600 Greece Tanagra 107.92 39,500 Greece Thessaloniki 104.64 38,300 Guatemala Guatemala City 102.73 37,600 Holy See, The Holy See, The 182.24 66,700 Hungary Budapest 88.80 32,500 India Mumbai 185.57 67,920 India New Delhi 82.66 30,252 Indonesia Jakarta 103.21 37,776 Ireland Dublin 158.20 57,900 Ireland Limerick 89.34 32,700 Ireland Shannon Area 89.34 32,700 Italy Catania 106.56 39,000 Italy Gaeta 77.05 28,200 Italy Genoa 110.38 40,400 Italy Gioia Tauro 85.25 31,200 Italy La Spezia 110.38 40,400 Italy Leghorn 114.21 41,800 Italy Milan 272.13 99,600 8 Country Location Limitation on Housing Expenses (daily) Limitation on Housing Expenses (full year) Italy Naples 150.27 55,000 Italy Pisa 114.21 41,800 Italy Pordenone-Aviano 125.68 46,000 Italy Rome 182.24 66,700 Italy Sardinia 93.44 34,200 Italy Sigonella 106.56 39,000 Italy Turin 136.07 49,800 Italy Verona 86.89 31,800 Italy Vicenza 126.78 46,400 Italy All cities other than Avellino, Brindisi, Catania, Florence, Gaeta, Genoa, Gioia Tauro, La Spezia, Leghorn, Milan, Mount Vergine, Naples, Nettuno, Pisa, Pordenone-Aviano, Rome, Sardinia, Sigonella, Turin, Verona, and Vicenza. 104.64 38,300 Jamaica Kingston 112.57 41,200 Japan Akashi 86.07 31,500 Japan Akizuki 75.68 27,700 Japan Atsugi 108.47 39,700 Japan Camp Zama 108.47 39,700 Japan Chiba-Ken 108.47 39,700 Japan Fussa 108.47 39,700 Japan Gifu 79.78 29,200 Japan Gotemba 81.97 30,000 Japan Haneda 108.47 39,700 Japan Kanagawa-Ken 108.47 39,700 Japan Komaki 79.78 29,200 Japan Machidi-Shi 108.47 39,700 Japan Misawa 78.96 28,900 Japan Nagoya 103.24 37,786 Japan Okinawa Prefecture 133.06 48,700 Japan Osaka-Kobe 144.91 53,036 Japan Sagamihara 108.47 39,700 Japan Saitama-Ken 108.47 39,700 Japan Sasebo 81.42 29,800 9 Country Location Limitation on Housing Expenses (daily) Limitation on Housing Expenses (full year) Japan Tachikawa 108.47 39,700 Japan Tokyo 257.38 94,200 Japan Tokyo-to 108.47 39,700 Japan Yokohama 138.25 50,600 Japan Yokosuka 118.58 43,400 Japan Yokota 108.47 39,700 Kazakhstan Almaty 131.15 48,000 Korea Camp Carroll 80.05 29,300 Korea Camp Colbern 178.69 65,400 Korea Camp Market 178.69 65,400 Korea Camp Mercer 178.69 65,400 Korea Chinhae 82.79 30,300 Korea Chunchon 76.78 28,100 Korea K-16 178.69 65,400 Korea Kimhae 85.79 31,400 Korea Kimpo Airfield 178.69 65,400 Korea Kwangju 81.97 30,000 Korea Munsan 75.41 27,600 Korea Osan AB 93.17 34,100 Korea Pusan 85.79 31,400 Korea Pyongtaek 93.17 34,100 Korea Seoul 178.69 65,400 Korea Suwon 178.69 65,400 Korea Taegu 100.00 36,600 Korea Tongduchon 75.41 27,600 Korea Uijongbu 106.56 39,000 Korea Waegwan 80.05 29,300 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. 87.16 31,900 Kuwait Kuwait City 177.87 65,100 10 Country Location Limitation on Housing Expenses (daily) Limitation on Housing Expenses (full year) Kuwait All cities other than Kuwait City 159.29 58,300 Luxembourg Luxembourg 149.45 54,700 Macedonia Skopje 96.72 35,400 Malaysia Kuala Lumpur 138.80 50,800 Malaysia All cities other than Kuala Lumpur 92.08 33,700 Malta Malta 122.95 45,000 Mexico Hermosillo 98.36 36,000 Mexico Mazatlan 88.52 32,400 Mexico Merida 103.55 37,900 Mexico Mexico City 125.41 45,900 Mexico Monterrey 117.21 42,900 Mexico All cities other than Ciudad Juarez, Cuernavaca, Guadalajara, Hermosillo, Matamoros, Mazatlan, Merida, Metapa, Mexico City, Monterrey, Nogales, Nuevo Laredo, Tapachula, Tijuana, Tuxtla Gutierrez, and Veracruz. 107.65 39,400 Micronesia Pohnpei 75.14 27,500 Netherlands Amsterdam 144.54 52,900 Netherlands Aruba 98.36 36,000 Netherlands Brunssum 103.28 37,800 Netherlands Eygelshoven 103.28 37,800 Netherlands Hague, The 187.16 68,500 Netherlands Heerlen 103.28 37,800 Netherlands Hoensbroek 103.28 37,800 Netherlands Hulsberg 103.28 37,800 Netherlands Kerkrade 103.28 37,800 Netherlands Landgraaf 103.28 37,800 Netherlands Maastricht 103.28 37,800 Netherlands Papendrecht 130.87 47,900 Netherlands Rotterdam 130.87 47,900 Netherlands Schaesburg 103.28 37,800 Netherlands Schinnen 103.28 37,800 11 Country Location Limitation on Housing Expenses (daily) Limitation on Housing Expenses (full year) Netherlands Schiphol 144.54 52,900 Netherlands Ypenburg 187.16 68,500 Netherlands All cities other than Amsterdam, Aruba, Brunssum, Coevorden, Eygelshoven, The Hague, Heerlen, Hoensbroek, Hulsberg, Kerkrade, Landgraaf, Maastricht, Margraten, Papendrecht, Rotterdam, Schaesburg, Schinnen, Schiphol, and Ypenburg. 95.63 35,000 Netherlands Antilles Curacao 101.91 37,300 New Zealand Auckland 97.54 35,700 New Zealand Wellington 92.35 33,800 Nicaragua Managua 86.89 31,800 Norway Oslo 159.29 58,300 Norway Stavanger 108.20 39,600 Norway All cities other than Oslo and Stavanger. 103.01 37,700 Panama Panama City 96.99 35,500 Peru Lima 74.59 27,300 Phillippines Cavite 98.36 36,000 Phillippines Manila 98.36 36,000 Phillippines All cities other than Cavite and Manila. 76.23 27,900 Poland Poland 80.33 29,400 Portugal Alverca 166.67 61,000 Portugal Lajes Field 82.24 30,100 Portugal Lisbon 166.67 61,000 Qatar Doha 99.08 36,264 Qatar All cities other than Doha 88.52 32,400 Russia Moscow 248.36 90,900 Russia Saint Petersburg 119.67 43,800 Russia Sakhalin Island 211.75 77,500 Russia Vladivostok 211.75 77,500 Russia Yekaterinburg 129.51 47,400 12 Country Location Limitation on Housing Expenses (daily) Limitation on Housing Expenses (full year) Rwanda Kigali 86.07 31,500 Saudi Arabia Jeddah 83.79 30,667 Saudi Arabia Riyadh 87.43 32,000 Singapore Singapore 176.23 64,500 South Africa Pretoria 109.84 40,200 Spain Barcelona 110.93 40,600 Spain Madrid 123.50 45,200 Spain Rota 106.01 38,800 Spain Valencia 127.60 46,700 Spain All cities other than Barcelona, Madrid, Rota and Valencia. 76.23 27,900 Switzerland Bern 162.30 59,400 Switzerland Geneva 229.78 84,100 Switzerland Zurich 107.16 39,219 Switzerland All cities other than Bern, Geneva, and Zurich. 89.89 32,900 Taiwan Taipei 126.20 46,188 Thailand Bangkok 139.62 51,100 Turkey Ankara 88.80 32,500 Turkey Elmadag 88.80 32,500 Turkey Izmir-Cigli 86.34 31,600 Turkey Manzarali 88.80 32,500 Turkey Yamanlar 86.34 31,600 Ukraine Kiev 196.72 72,000 United Arab Emirates Abu Dhabi 135.76 49,687 United Arab Emirates Dubai 156.21 57,174 United Kingdom Basingstoke 112.29 41,099 United Kingdom Bath 112.02 41,000 United Kingdom Bracknell 169.67 62,100 United Kingdom Bristol 105.74 38,700 United Kingdom Cambridge 117.49 43,000 United Kingdom Caversham 201.64 73,800 United Kingdom Cheltenham 127.87 46,800 United Kingdom Chicksands 72.40 26,500 United Kingdom Croughton 117.76 43,100 United Kingdom Fairford 112.02 41,000 United Kingdom Farnborough 149.45 54,700 United Kingdom Felixstowe 122.95 45,000 United Kingdom Gibraltar 121.90 44,616 United Kingdom Harrogate 126.78 46,400 United Kingdom High Wycombe 169.67 62,100 13 Country Location Limitation on Housing Expenses (daily) Limitation on Housing Expenses (full year) United Kingdom Kemble 112.02 41,000 United Kingdom Lakenheath 150.55 55,100 United Kingdom Liverpool 106.01 38,800 United Kingdom London 226.50 82,900 United Kingdom Loudwater 173.50 63,500 United Kingdom Menwith Hill 126.78 46,400 United Kingdom Mildenhall 150.55 55,100 United Kingdom Oxfordshire 117.76 43,100 United Kingdom Plymouth 117.76 43,100 United Kingdom Portsmouth 117.76 43,100 United Kingdom Reading 169.67 62,100 United Kingdom Rochester 109.02 39,900 United Kingdom Southampton 120.77 44,200 United Kingdom Surrey 132.25 48,402 United Kingdom Waterbeach 119.95 43,900 United Kingdom West Byfleet 72.13 26,400 United Kingdom Wiltshire 113.66 41,600 United Kingdom All cities other than Basingstoke, Bath, Belfast, Birmingham, Bracknell, Bristol, 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, 113.93 41,700 14 Country Location Limitation on Housing Expenses (daily) Limitation on Housing Expenses (full year) Lakenheath, Liverpool, London, Loudwater, Menwith Hill, Mildenhall, Nottingham, Oxfordshire, Plymouth, Portsmouth, Reading, Rochester, Southampton, Surrey, Waterbeach, Welford, West Byfleet, and Wiltshire. Venezuela Caracas 155.74 57,000 Vietnam Hanoi 128.22 46,800 Vietnam Ho Chi Minh City 115.07 42,000 EFFECTIVE DATE This notice is effective for taxable years beginning on or after January 1, 2008. DRAFTING INFORMATION The principal author of this notice is Paul J. Carlino of the Office of Associate Chief Counsel (International). For further information regarding this notice contact Mr. Carlino at (202) 622-3840 (not a toll free call). http://www.irs.gov/pub/irs-drop/n-08-107.pdf |
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