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