Don D. Nelson, Attorney & CPA, Kauffman Nelson LLP
email: ddnelson@gmail.com  US Phone: 949-481-4094
Skype: dondnelson

Download our 2011 Expatriate Tax Return Questionnaire to Obtain Fee Quote
 

Table Of Adjusted Limitations For 2012

The following table provides adjusted limitations on housing expenses (in lieu of the otherwise applicable limitation of $28,530) for 2012. Note, See paragraph below table for when you can use these amounts for your 2011 tax return.

 

Country Location Limitation on Housing Expenses (daily) Limitation on Housing Expenses (full year)

Angola

Luanda

229.51

84,000

Argentina

Buenos Aires

154.37

56,500

Australia

Adelaide

89.62

32,800

Australia

Brisbane

88.52

32,400

Australia

Darwin, Northern Country

83.61

30,600

Australia

Gold Coast

88.52

32,400

Australia

Melbourne

113.39

41,500

Australia

Oakey

88.52

32,400

Australia

Perth

121.31

44,400

Australia

Sydney

89.57

32,782

Australia

Toowoomba

88.52

32,400

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

98.63

36,100

Belgium

Brussels

130.33

47,700

Belgium

Gosselies

118.31

43,300

Belgium

Hoogbuul

98.63

36,100

Belgium

Mons

118.31

43,300

Belgium

SHAPE/Chievres

118.31

43,300

Bermuda

Bermuda

245.90

90,000

Bosnia-Herzegovina

Sarajevo

83.61

30,600

Brazil

Brasilia

144.26

52,800

Brazil

Rio de Janeiro

95.90

35,100

Brazil

Sao Paulo

154.64

56,600

Canada

Calgary

109.02

39,900

Canada

Dartmouth

93.44

34,200

Canada

Edmonton

96.99

35,500

Canada

Halifax

93.44

34,200

Canada

London, Ontario

82.79

30,300

Canada

Montreal

154.37

56,500

Canada

Ottawa

136.07

49,800

Canada

Toronto

134.70

49,300

Canada

Vancouver

128.42

47,000

Canada

Victoria

91.53

33,500

Canada

Winnipeg

90.16

33,000

Cayman Islands

Grand Cayman

131.15

48,000

Chile

Santiago

140.16

51,300

China

Beijing

194.54

71,200

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

134.97

49,400

Costa Rica

San Jose

87.43

32,000

Denmark

Copenhagen

119.41

43,704

Dominican Republic

Santo Domingo

124.32

45,500

Ecuador

Guayaquil

84.15

30,800

Ecuador

Quito

88.52

32,400

Estonia

Tallinn

127.32

46,600

France

Garches

231.69

84,800

France

Le Havre

96.17

35,200

France

Lyon

133.88

49,000

France

Marseille

124.86

45,700

France

Montpellier

107.92

39,500

France

Paris

231.69

84,800

France

Sevres

231.69

84,800

France

Suresnes

231.69

84,800

France

Versailles

231.69

84,800

Germany

Babenhausen

113.66

41,600

Germany

Bad Aibling

96.99

35,500

Germany

Bad Nauheim

90.98

33,300

Germany

Baumholder

108.47

39,700

Germany

Berlin

138.80

50,800

Germany

Birkenfeld

108.47

39,700

Germany

Boeblingen

137.70

50,400

Germany

Bonn

114.75

42,000

Germany

Butzbach

88.80

32,500

Germany

Cologne

153.55

56,200

Germany

Darmstadt

113.66

41,600

Germany

Frankfurt am Main

118.58

43,400

Germany

Friedberg

90.98

33,300

Germany

Garmisch-Partenkirchen

103.55

37,900

Germany

Gelnhausen

143.17

52,400

Germany

Germersheim

85.79

31,400

Germany

Giebelstadt

98.09

35,900

Germany

Giessen

98.36

36,000

Germany

Grafenwoehr

111.75

40,900

Germany

Hanau

143.17

52,400

Germany

Hannover

84.70

31,000

Germany

Heidelberg

107.65

39,400

Germany

Idar-Oberstein

108.47

39,700

Germany

Ingolstadt

160.11

58,600

Germany

Kaiserslautern, Landkreis

139.07

50,900

Germany

Kitzingen

98.09

35,900

Germany

Leimen

107.65

39,400

Germany

Ludwigsburg

137.70

50,400

Germany

Mainz

153.55

56,200

Germany

Mannheim

107.65

39,400

Germany

Munich

160.11

58,600

Germany

Nellingen

137.70

50,400

Germany

Neubruecke

108.47

39,700

Germany

Ober Ramstadt

113.66

41,600

Germany

Oberammergau

103.55

37,900

Germany

Pirmasens

139.07

50,900

Germany

Rheinau

107.65

39,400

Germany

Schwetzingen

107.65

39,400

Germany

Seckenheim

107.65

39,400

Germany

Sembach

139.07

50,900

Germany

Stuttgart

137.70

50,400

Germany

Vilseck

111.75

40,900

Germany

Wahn

114.75

42,000

Germany

Wertheim

98.09

35,900

Germany

Wiesbaden

153.55

56,200

Germany

Wuerzburg

98.09

35,900

Germany

Zweibruecken

139.07

50,900

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

110.11

40,300

Ghana

Accra

98.36

36,000

Greece

Argyroupolis

88.52

32,400

Greece

Athens

113.66

41,600

Greece

Elefsis

113.66

41,600

Greece

Ellinikon

113.66

41,600

Greece

Mt. Hortiatis

88.52

32,400

Greece

Mt. Parnis

113.66

41,600

Greece

Mt. Pateras

113.66

41,600

Greece

Nea Makri

113.66

41,600

Greece

Perivolaki

88.52

32,400

Greece

Piraeus

113.66

41,600

Greece

Tanagra

113.66

41,600

Greece

Thessaloniki

88.52

32,400

Guatemala

Guatemala City

115.03

42,100

Guyana

Georgetown

95.63

35,000

Holy See, The

Holy See, The

154.37

56,500

Hungary

Budapest

88.80

32,500

Hungary

Papá

121.58

44,500

India

Mumbai

185.57

67,920

India

New Delhi

82.66

30,252

Indonesia

Jakarta

103.21

37,776

Ireland

Dublin

134.15

49,100

Ireland

Shannon Area

106.01

38,800

Israel

Tel Aviv

138.80

50,800

Italy

Catania

90.16

33,000

Italy

Genoa

114.21

41,800

Italy

Gioia Tauro

85.25

31,200

Italy

La Spezia

110.38

40,400

Italy

Leghorn

96.72

35,400

Italy

Milan

230.60

84,400

Italy

Naples

146.45

53,600

Italy

Parma

117.21

42,900

Italy

Pisa

96.72

35,400

Italy

Pordenone-Aviano

117.21

42,900

Italy

Rome

154.37

56,500

Italy

Sardinia

79.23

29,000

Italy

Sigonella

90.16

33,000

Italy

Turin

115.30

42,200

Italy

Vicenza

118.31

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.

92.62

33,900

Jamaica

Kingston

112.57

41,200

Japan

Akashi

116.67

42,700

Japan

Akizuki

102.73

37,600

Japan

Atsugi

150.55

55,100

Japan

Camp Zama

150.55

55,100

Japan

Chiba-Ken

150.55

55,100

Japan

Fussa

150.55

55,100

Japan

Gifu

203.01

74,300

Japan

Gotemba

111.48

40,800

Japan

Haneda

150.55

55,100

Japan

Iwakuni

117.76

43,100

Japan

Kanagawa-Ken

150.55

55,100

Japan

Komaki

203.01

74,300

Japan

Machidi-Shi

150.55

55,100

Japan

Misawa

126.50

46,300

Japan

Nagoya

203.01

74,300

Japan

Okinawa Prefecture

202.73

74,200

Japan

Osaka-Kobe

247.72

90,664

Japan

Sagamihara

150.55

55,100

Japan

Saitama-Ken

150.55

55,100

Japan

Sasebo

126.23

46,200

Japan

Tachikawa

150.55

55,100

Japan

Tokyo

349.73

128,000

Japan

Tokyo-to

150.55

55,100

Japan

Yokohama

189.34

69,300

Japan

Yokosuka

175.68

64,300

Japan

Yokota

150.55

55,100

Kazakhstan

Almaty

131.15

48,000

Korea

Camp Carroll

83.06

30,400

Korea

Camp Colbern

143.44

52,500

Korea

Camp Market

143.44

52,500

Korea

Camp Mercer

143.44

52,500

Korea

K-16

143.44

52,500

Korea

Kimhae

78.14

28,600

Korea

Kimpo Airfield

143.44

52,500

Korea

Munsan

87.98

32,200

Korea

Osan AB

90.71

33,200

Korea

Pusan

78.14

28,600

Korea

Pyongtaek

89.07

32,600

Korea

Seoul

143.44

52,500

Korea

Suwon

143.44

52,500

Korea

Taegu

86.07

31,500

Korea

Tongduchon

78.96

28,900

Korea

Uijongbu

84.97

31,100

Korea

Waegwan

83.06

30,400

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

82.79

30,300

Kuwait

Kuwait City

175.96

64,400

Kuwait

All cities other than Kuwait City

157.65

57,700

Luxembourg

Luxembourg

126.50

46,300

Macedonia

Skopje

96.72

35,400

Malaysia

Kuala Lumpur

126.23

46,200

Malaysia

All cities other than Kuala Lumpur

92.08

33,700

Malta

Malta

137.98

50,500

Mexico

Mazatlan

84.70

31,000

Mexico

Merida

103.55

37,900

Mexico

Mexico City

118.58

43,400

Mexico

Monterrey

90.71

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

107.65

39,400

Mozambique

Maputo

107.92

39,500

Namibia

Windhoek

87.70

32,100

Netherlands

Amsterdam

144.54

52,900

Netherlands

Aruba

98.36

36,000

Netherlands

Brunssum

108.74

39,800

Netherlands

Eygelshoven

108.74

39,800

Netherlands

Hague, The

183.88

67,300

Netherlands

Heerlen

108.74

39,800

Netherlands

Hoensbroek

108.74

39,800

Netherlands

Hulsberg

108.74

39,800

Netherlands

Kerkrade

108.74

39,800

Netherlands

Landgraaf

108.74

39,800

Netherlands

Maastricht

108.74

39,800

Netherlands

Papendrecht

110.93

40,600

Netherlands

Rotterdam

110.93

40,600

Netherlands

Schaesburg

108.74

39,800

Netherlands

Schinnen

108.74

39,800

Netherlands

Schiphol

144.54

52,900

Netherlands

Ypenburg

183.88

67,300

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.

110.93

40,600

Netherlands Antilles

Curacao

125.14

45,800

New Zealand

Auckland

97.54

35,700

New Zealand

Wellington

92.35

33,800

Nicaragua

Managua

86.89

31,800

Nigeria

Abuja

98.36

36,000

Norway

Oslo

141.26

51,700

Norway

Stavanger

119.95

43,900

Norway

All cities other than Oslo and Stavanger.

103.01

37,700

Panama

Panama City

96.99

35,500

Philippines

Cavite

106.56

39,000

Philippines

Manila

106.56

39,000

Poland

Poland

80.33

29,400

Portugal

Alverca

141.26

51,700

Portugal

Lisbon

141.26

51,700

Qatar

Doha

99.08

36,264

Qatar

All cities other than Doha

88.52

32,400

Russia

Moscow

295.08

108,000

Russia

Saint Petersburg

163.93

60,000

Russia

Sakhalin Island

211.75

77,500

Russia

Vladivostok

211.75

77,500

Russia

Yekaterinburg

129.51

47,400

Rwanda

Kigali

86.07

31,500

Saudi Arabia

Jeddah

83.79

30,667

Saudi Arabia

Riyadh

109.29

40,000

Singapore

Singapore

184.43

67,500

South Africa

Pretoria

107.38

39,300

Spain

Barcelona

110.93

40,600

Spain

Madrid

188.25

68,900

Spain

Rota

113.39

41,500

Spain

Valencia

108.20

39,600

Spain

All cities other than Barcelona, Madrid, Rota, Seville, Seville Province, and Valencia

81.69

29,900

Suriname

Paramaribo

90.16

33,000

Switzerland

Bern

181.69

66,500

Switzerland

Geneva

257.10

94,100

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

Tanzania

Dar Es Salaam

120.22

44,000

Thailand

Bangkok

161.20

59,000

Trinidad and Tobago

Port of Spain

148.91

54,500

Turkey

Izmir-Cigli

86.34

31,600

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

Brookwood

116.12

42,500

United Kingdom

Cambridge

117.49

43,000

United Kingdom

Caversham

201.64

73,800

United Kingdom

Cheltenham

140.98

51,600

United Kingdom

Croughton

117.21

42,900

United Kingdom

Fairford

116.94

42,800

United Kingdom

Farnborough

149.45

54,700

United Kingdom

Felixstowe

111.75

40,900

United Kingdom

Gibraltar

121.90

44,616

United Kingdom

Harrogate

123.50

45,200

United Kingdom

High Wycombe

169.67

62,100

United Kingdom

Kemble

116.94

42,800

United Kingdom

Lakenheath

145.90

53,400

United Kingdom

Liverpool

106.01

38,800

United Kingdom

London

228.42

83,600

United Kingdom

Loudwater

173.50

63,500

United Kingdom

Menwith Hill

123.50

45,200

United Kingdom

Mildenhall

145.90

53,400

United Kingdom

Oxfordshire

115.85

42,400

United Kingdom

Plymouth

115.85

42,400

United Kingdom

Portsmouth

115.85

42,400

United Kingdom

Reading

169.67

62,100

United Kingdom

Rochester

120.22

44,000

United Kingdom

Southampton

120.77

44,200

United Kingdom

Surrey

132.25

48,402

United Kingdom

Waterbeach

119.67

43,800

United Kingdom

Wiltshire

113.66

41,600

United Kingdom

All cities other than Basingstoke, Bath, Belfast, Birmingham, Bracknell, Bristol, Brookwood, Brough, 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.

116.12

42,500

Venezuela

Caracas

155.74

57,000

Vietnam

Hanoi

127.87

46,800

Vietnam

Ho Chi Minh City

114.75

42,000

 

Election To Apply 2012 Adjusted Limitations To 2011 Taxable Year

For some locations, the limitation on housing expenses provided in section 3 of this notice may be higher than the limitation on housing expenses provided in the “ Table of Adjusted Limitations for 2011” in Notice 2011-8. A qualified individual incurring housing expenses in such a location during 2011 may apply the adjusted limitation on housing expenses provided in section 3 of this notice in lieu of the amounts provided in the “Table of Adjusted Limitations for 2011” in Notice 2011-8 (and as set forth in the Instructions to Form 2555 (2011)).

Treasury and the IRS anticipate that future annual notices providing adjustments to housing expense limitations will make a similar election available to qualified individuals that incur housing expenses in the immediately preceding year. For example, when adjusted housing expense limitations for 2013 are issued, it is expected that taxpayers will be permitted to apply those adjusted limitations to the 2012 taxable year.

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Don D. Nelson,  US  INTERNATIONAL & EXPATRIATE TAX Attorney
All returns prepared by Kauffman Nelson LLP, CPAs
US Phone (949) 480-1235    US Fax: (949) 606-9627
 SKYPE NO:
dondnelson
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