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.
