diff --git a/flang/lib/Semantics/resolve-labels.cpp b/flang/lib/Semantics/resolve-labels.cpp
--- a/flang/lib/Semantics/resolve-labels.cpp
+++ b/flang/lib/Semantics/resolve-labels.cpp
@@ -935,6 +935,12 @@
           parser::MessageFormattedText{
               "Label '%u' was not found"_err_en_US, SayLabel(label)});
     } else if (!InInclusiveScope(scopes, scope, target.proxyForScope)) {
+      // Clause 11.1.2.1 prohibits transfer of control to the interior of a
+      // block from outside the block, but this does not apply to formats.
+      if (target.labeledStmtClassificationSet.test(
+              TargetStatementEnum::Format)) {
+        continue;
+      }
       context.Say(position,
           parser::MessageFormattedText{
               "Label '%u' is not in scope"_en_US, SayLabel(label)});
diff --git a/flang/test/Semantics/io07.f90 b/flang/test/Semantics/io07.f90
--- a/flang/test/Semantics/io07.f90
+++ b/flang/test/Semantics/io07.f90
@@ -17,6 +17,11 @@
 2011 format(:2L2)
 2012 format(2L2 : 2L2)
 
+     write(*,2013) 'Hello'
+     if (2+2.eq.4) then
+2013   format(A10) ! ok to reference outside the if block
+     endif
+
      ! C1302 warnings; no errors
 2051 format(1X3/)
 2052 format(1X003/)