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Notice code 309 (Default) — Your foreign Earned Income Exclusion, Form 2555/2555-EZ was disallowed because you did not meet the …
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 this notice is saying
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Read the deadline
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Match the facts
Compare the notice to your return, books, and third-party forms before you reply.
Pick a path
Pay, installment, relief, CNC, or hearing rights — fit-checked to your cash and liability.
Keep books honest
Resolution fails when the ledger cannot defend the story. We align numbers with the plan.
What to do next
Practical steps before fear takes the wheel. Bound from irs_notice.what_to_do.
Immediate steps
Resolves at publish from the catalog row.
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.
Related
Related paths
Most IRS letters sit next to books, tax, or cash-flow stress.
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