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Notice code 314 (Default) — We have disallowed your foreign earned income exclusion, housing exclusion, and/or housing deduction…
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314
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What the IRS language says
We have disallowed your foreign earned income exclusion, housing exclusion, and/or housing deduction claimed on your tax return. Travel to Cuba is restricted. You cannot use the time spent in Cuba or any income earned in Cuba to qualify for the foreign earned income exclusion.
What it usually means
314 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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