Taxes are the debts that are most frequently nondischargeable in bankruptcy cases.  The dischargeability of taxes can be complicated.   In a Chapter 7, you are able to discharge certain personal federal and/or state income taxes if you meet the following criteria:

1. You have to have filed your tax return at least two years prior to the filing of your bankruptcy petition.

2. The due date for filing the tax return is at least three years prior to the filing of your bankruptcy petition.

3. The tax assessment is at least 240 days old (as of the date of filing of your bankruptcy petition).

4. You did not file a fraudulent return, report, or notice.

5. You did are not guilty of tax evasion.

Once again, you can see why the filing date of your bankruptcy petition is so important.  Tax issues can be complicated.  Contact the bankruptcy professionals at Luh & Associates for further help and/or questions.