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Per IRS Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad, on page 22:

Foreign Housing Exclusion and Deduction

In addition to the foreign earned income exclusion, you can also claim an exclusion or a deduction from gross income for your housing amount if your tax home is in a foreign country and you qualify for the exclusions and deduction under either the bona fide residence test or the physical presence test.

The housing exclusion applies only to amounts considered paid for with employer-provided amounts. The housing deduction applies only to amounts paid for with self-employment earnings.

If you are married and you and your spouse each qualifies under one of the tests, see Married Couples, later.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.

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