Whether taxes can be discharged in bankruptcy mainly depends mainly depends on when they were filed. Now that the super discharge has been limited in Chapter 13 there is no substantive advantage in discharging taxes in one chapter versus the other. The main rule is that taxes must be at least 3 years old and have been filed at least 2 years ago to be discharged in either Chapter 7 or Chapter 13. A more complete list of when taxes can be discharged is below.
Income taxes are discharged unless any one of the following apply: