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Notice code 313 (Default) — We didn’t allow the amount claimed as Foreign Tax Credit on page 2 of your tax return. Form 1116, Fo…
We didn’t allow the amount claimed as Foreign Tax Credit on page 2 of your tax return. Form 1116, Foreign Tax Credit, was incomplete or not attached to your tax return.
What to do next
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313
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 didn’t allow the amount claimed as Foreign Tax Credit on page 2 of your tax return. Form 1116, Foreign Tax Credit, was incomplete or not attached to your tax return.
What it usually means
313 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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