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Notice code 309
Notice code 309 (Default) — Your foreign Earned Income Exclusion, Form 2555/2555-EZ was disallowed because you did not meet the …
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309
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
Your foreign Earned Income Exclusion, Form 2555/2555-EZ was disallowed because you did not meet the Tax Home Test and either the Bona Fide residence or the Physical Presence Test. We have changed your tax return accordingly.
What it usually means
309 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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