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Notice code 302 (Default) — We changed the amount of tax shown on your return. If you claimed the foreign earned income exclusio…
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302
Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.
What the IRS language says
We changed the amount of tax shown on your return. If you claimed the foreign earned income exclusion, housing exclusion or housing deduction on Form 2555/2555-EZ, you must figure your tax using the Foreign Earned Income Tax Worksheet found in the Form 1040 instructions. It appears your tax was not computed using this worksheet or was computed incorrectly.
What it usually means
302 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
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