### Question
What does housing cost amount mean?


### Answer
**Housing cost amount** has the following meaning in *26 CFR § 1.911-4*:

> an amount equal to the reasonable expenses paid or incurred (as defined in section 7701(a)(25)) during the taxable year by or on behalf of the individual attributable to housing in a foreign country for the individual and any spouse or dependents who reside with the individual (or live in a second foreign household described in paragraph (b)(5) of this section) less the base housing amount as defined in paragraph (c) of this section

#### Citation:
  - *26 CFR § 1.911-4*
