9249

Questionnaire - Housing Exclusion

Agency
IRS
Revision
Rev. 5-2015
Fillable fields
70
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 9249 online
Page 1 of form 9249

Form 9249: Questionnaire - Housing Exclusion

Form 9249, Questionnaire - Housing Exclusion, is an Internal Revenue Service form used in the examination of a tax return. The form says: "To assist us in the examination of your tax return, provide the following requested information and documentation for the tax year shown above." It also says to write "N/A" where a question does not apply.

Its 14 numbered questions cover the dates the taxpayer lived in a foreign country, the foreign address for which expenses are claimed, the type of accommodation, who owned or rented it, what the employer paid or reimbursed, any U.S. Government housing allowance, a second foreign household, an itemized list of housing expenses with proof of payment, employer income earned in another year, moves, and carryover housing costs for the self-employed.

The taxpayer signs a certification under penalty of perjury. You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 9249: Questionnaire - Housing Exclusion, as printed by IRS

What's on Form 9249

Header

Taxpayer's name and address, an "In reply refer to" box, the tax year and the last four digits of the Social Security number.

Questions 1 to 3: the residence

Dates lived in a foreign country, the foreign address for which expenses are claimed, and the type of accommodation: house, apartment, mobile home or other.

Questions 4 to 9: who paid

Own or rent, employer-owned or employer-rented housing, amounts paid by the taxpayer, paid by the employer and reimbursed by the employer, any U.S. Government housing allowance, and a second foreign household.

Question 10: itemized expenses

A table of each kind of housing expense and its amount, with proof of payment attached.

Questions 11 to 14: timing and moves

Employer income received in one year but earned in another, any move in the tax year or the year before, the move date, moving deduction and reimbursement, and carryover housing costs for the self-employed.

Remarks and certification

A remarks space, then the certification under penalty of perjury with the taxpayer's signature and date.

How to fill out Form 9249

  1. 1

    Header and N/A

    Confirm the header. The form says to write "N/A" for any question that does not apply.

  2. 2

    Questions 1 to 3

    Enter the dates lived in a foreign country for the tax year and the foreign address for which expenses are claimed, then check the type of accommodation and explain Other.

  3. 3

    Questions 4 to 9

    Answer Yes or No about owning or renting, employer-owned or employer-rented housing, employer payments and reimbursements, a U.S. Government housing allowance and a second household. Enter dollar amounts where the form asks.

  4. 4

    Question 10

    Itemize each kind of housing expense with its amount and attach proof of payment.

  5. 5

    Questions 11 to 14

    Give amounts and years for employer income tied to another year. For a move, give the date, deduction and reimbursement; if it was not in the year shown, attach Form 2555 for the year of the move. Question 14 asks for the prior year's return and verification for carryover costs.

  6. 6

    Sign

    Add remarks if needed, then sign and date the certification.

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Where it goes and what to attach

Who receives it

The form says it is to assist the IRS ("us") in the examination of your tax return. It prints no mailing address.

Deadline

The form prints no due date.

What to attach

Proof of payment for the itemized housing expenses, Form 2555, Foreign Earned Income, for a move year other than the year shown, and the preceding year's return and verification for carryover housing costs.

Original documents

The form says original documentation, if submitted, will be returned at the conclusion of the examination.

Who fills out Form 9249?

  • The taxpayer under examination

    The header holds the taxpayer's name and address, the tax year and the last four digits of the Social Security number.

  • People who lived abroad

    Questions 1 to 9 ask about the foreign residence for which housing expenses are claimed and who paid for it.

  • Spouses and dependents

    Questions 8, 9, 11 and 12 also cover a spouse's U.S. Government housing allowance and income, and a second foreign household kept for a spouse or dependents due to adverse living conditions.

  • Self-employed taxpayers

    Question 14 asks a self-employed taxpayer about carryover housing costs from the preceding tax year.

  • One signer

    The form has one signature line, for the taxpayer, and no spouse or employer signature line.

The form is addressed to the taxpayer whose return is being examined. The taxpayer completes it and returns it with the documentation it asks for to the IRS, which the form calls "us".

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Questions about Form 9249

What is Form 9249?

An IRS questionnaire about the housing exclusion. The form says it is to assist in the examination of your tax return for the tax year shown at the top.

What if a question does not apply?

The form says to write "N/A."

Does it ask about employer-provided housing?

Yes. Questions 5 to 7 ask whether the employer owned or rented the residence, and how much it paid or reimbursed.

Which form does it ask for after a move?

If the move was not during the year shown at the top, question 13 asks for a copy of Form 2555, Foreign Earned Income, for the year of the move.

Will original documents be returned?

The form says original documentation, if submitted, will be returned at the conclusion of the examination.

Who signs Form 9249?

The taxpayer. The form has one signature line, under a certification made under penalty of perjury.