On April 7, 2026, the U.S. Internal Revenue Service (IRS) released Notice 2026-25, which updates the list of foreign locations with high housing costs relative to the United States.The notice is effective for tax years beginning on or after January 1, 2026. However, if the 2026 adjusted housing limitation amounts are higher than those provided in 2025, taxpayers may elect to use the higher 2026 amounts on their 2025 federal income tax returns.

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Fuente: KPMG