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N-2013-31: Determination of housing cost amount eligible for exclusion or deduction for 2013

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IRS GuideWireMay 1, 2013

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Issue Number:    N-2013-31

Inside This Issue


Notice 2013-31 provides adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code for specific locations for 2013.  These adjustments are made on the basis of geographic differences in housing costs relative to housing costs in the United States.

Notice 2013-31 will appear in IRB 2013-21 dated May 20, 2013.

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