Income taxes are not dischargeable in bankruptcy if any of the following apply
- Tax return was last due within three years prior to the bankruptcy. This three year period does not start until after all the extensions have expired
- Debtor failed to file a tax return
- Tax return was filed late and within two years before the bankruptcy case was filed
- Taxes assessed within 240 days before the date of the bankruptcy filing.
- The debtor made a fraudulent tax return or willfully attempted to evade or defeat the tax
- Taxes not yet assessed before the filing of the bankruptcy, but are yet assessable under the law or agreement