### Question
What is the definition of housing cost amount?


### Answer
The definition of **housing cost amount** is as follows in *26 U.S.C. § 911*:

> an amount equal to the excess of—


(A) the housing expenses of an individual for the taxable year to the extent such expenses do not exceed the amount determined under paragraph (2), over


(B) an amount equal to the product of—


(i) 16 percent of the amount (computed on a daily basis) in effect under subsection (b)(2)(D) for the calendar year in which such taxable year begins, multiplied by


(ii) the number of days of such taxable year within the applicable period described in subparagraph (A) or (B) of subsection (d)(1)

#### 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**

