### Question
Can you define what second foreign household means?


### Answer
**Second foreign household** is defined as the following in *26 CFR § 1.911-4*:

> a separate abode maintained by an individual outside of the U.S. for his or her spouse or dependents (who, if minors, are in the individual's legal custody or the joint custody of the individual and the individual's spouse) at a place other than the tax home of the individual because of adverse living conditions at the individual's tax home

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