The U.S. IRS has issued Notice 2023-26, which provides the adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code for 2023. These adjustments are made on the basis of geographic differences in housing costs relative to housing costs in the United States. Section 911 allows a qualified individual to elect to exclude from gross income the foreign earned income and to exclude or deduct the housing cost amount of such an individual. The housing cost amount is generally the total of the housing expenses for the taxable year minus a base housing...