Incidental encoding of goal irrelevant information is associated with insufficient engagement of the dorsal frontal cortex and the inferior parietal cortex

► Insufficient activity of the prefrontal and parietal areas brought incidental memory of distractors. ► Cognitive load led incidental encoding of goal-irrelevant distractors. ► Regions related to unsuccessful encoding may help us to exclude distractors. ► Superior and posterior parietal cortex play different roles in episodic encoding.