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Foreign Housing Deduction — Tax Deduction Guide 2026

Deduct qualifying foreign housing expenses above a base amount when living and working abroad.

$15,000
Avg Annual Savings
No Limit
Max Deduction
Above-the-Line
Deduction Type
Form 2555
Tax Forms

Eligibility

US citizens living and working abroad

Tax Savings Calculator

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Estimated Tax Savings

$1,100

At the 22% tax bracket, a $5,000 deduction saves you $1,100 in taxes.

Savings by Tax Bracket

10%
$6,818
12%
$8,182
22%
$15,000
24%
$16,364
32%
$21,818
35%
$23,864
37%
$25,227

Requirements

  • 1Must qualify for foreign earned income exclusion
  • 2Housing costs above base amount
  • 3Maximum varies by location

Common Mistakes to Avoid

  • !Not qualifying for FEIE
  • !Exceeding maximum for location

Required Tax Forms

Form 2555

Calculate Your Full Tax Savings

Use our free tax calculators to optimize your entire tax return.

Frequently Asked Questions

What is the Foreign Housing Deduction?

Deduct qualifying foreign housing expenses above a base amount when living and working abroad.

Who is eligible for the Foreign Housing Deduction?

US citizens living and working abroad

How much can I save with the Foreign Housing Deduction?

The average tax savings is $15,000 per year. Your actual savings depend on your tax bracket and qualifying amount.

What forms do I need for the Foreign Housing Deduction?

You'll need to file Form 2555 to claim this deduction.

What are common mistakes with the Foreign Housing Deduction?

Common mistakes include: Not qualifying for FEIE; Exceeding maximum for location. Always double-check requirements before filing.

Is the Foreign Housing Deduction worth claiming?

With average savings of $15,000, the foreign housing deduction is highly valuable. Make sure you meet all eligibility requirements.