Statements (30)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
U.S. citizens
self-employed individuals U.S. resident aliens |
| gptkbp:claimedBy |
gptkb:Form_2555
|
| gptkbp:compatibleWith |
employees (unless self-employed)
|
| gptkbp:excludes |
cost of buying property
domestic labor costs expenses paid by employer improvements to property lavish or extravagant expenses |
| https://www.w3.org/2000/01/rdf-schema#label |
Foreign Housing Deduction
|
| gptkbp:includes |
utilities
rent repairs residential parking |
| gptkbp:introducedIn |
1981
|
| gptkbp:legalBasis |
gptkb:Internal_Revenue_Code_Section_911
|
| gptkbp:maximumLoanAmount |
varies by location
|
| gptkbp:prohibits |
IRS published limits by location
|
| gptkbp:purpose |
reduce taxable income for qualified housing expenses abroad
|
| gptkbp:relatedTo |
gptkb:Foreign_Earned_Income_Exclusion
gptkb:Form_2555 |
| gptkbp:requires |
bona fide residence test or physical presence test
tax home in a foreign country |
| gptkbp:seeAlso |
gptkb:Foreign_Housing_Exclusion
|
| gptkbp:threshold |
16% of Foreign Earned Income Exclusion
|
| gptkbp:bfsParent |
gptkb:IRS_Form_2555
|
| gptkbp:bfsLayer |
5
|