Notice 2020-13 provides for adjustments to the limitation on housing expenses for purpose of section 911 of the Internal Revenue Code.  These adjustments are made on the basis of geographic differences in housing costs relative to housing costs in the United States.  Further, if the limitation on housing expenses is higher for taxable year 2020 than the adjusted limitations on housing expenses provided in Notice 2019-24, qualified taxpayers may apply the adjusted limitations for taxable year 2020 to their 2019 taxable year.  

Notice 2020-13 will be in IRB:  2020-11, dated March 9, 2020.