# Housing exclusion



## LC3622 (Jan 8, 2014)

I have a question about the housing exclusion and whether I am free to choose when to use it. For example, let's assume a very straightforward case:

2015: Foreign income = USD 105,000. FEIE and personal exemptions are sufficient to offset all income, so I elect not to exclude any housing expenses, even though they are, for example, USD 40,000 in HCOL area.

2016: Foreign income = USD 150,000. FEIE and personal exemptions are not sufficient to offset all income, so I elect to exclude housing expenses. I take the housing exclusion.

2017: Foreign income is again lower, say USD 110,000. FEIE and personal exemptions are sufficient to offset all income. Do I HAVE TO TAKE the housing exclusion because I already took it in 2016 or I can take it whenever I need it? 

Many thanks for your help


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## Bevdeforges (Nov 16, 2007)

Check Publication 54 to be sure, but I think you can take the housing exclusion when and if you "need" it. It's the FEIE you need to be consistent on.
Cheers,
Bev


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