Are taxes dischargable in bankruptcy?

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:

1. Tax return was not filed.
2. Tax return was filed late and less than 2 years before the bankruptcy petition is filed. (Late filed returns are never dichargeable in certain Circuits.)
3. Debtor filed a fraudulent return or willfully attempted to evade the taxes.
4. Tax return was due (including any extensions) less than 3 years prior to filing the bankruptcy. (Prior bankruptcies toll the running of the period.)
5. Tax was assessed less than 240 days prior to filing the bankruptcy. (Offers in compromise toll the running of the 240 day period.)
6. Tax that was not assessed before the filing of the bankruptcy, but that is assessable under applicable law or agreement after the filing of the bankruptcy.