### Question
Can you define what housing expenses means?


### Answer
**Housing expenses** is defined as the following in *26 U.S.C. § 911*:

> the reasonable expenses paid or incurred during the taxable year by or on behalf of an individual for housing for the individual (and, if they reside with him, for his spouse and dependents) in a foreign country

#### Citation:
  - *26 U.S.C. § 911*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart B-Earned Income of Citizens or Residents of United States**

