Notice code 314 (Default) — We have disallowed your foreign earned income exclusion, housing exclusion, and/or housing deduction…

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.

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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.