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Can taxes be discharged in bankruptcy?

Taxes and bankruptcy

Income taxes usually are discharged unless:

  1. Tax return was not filed.
  2. Tax return was filed late and less than 2 years before the bankruptcy petition is filed.
  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.
  7. Some court circuits do not allow discharge of taxes when filed late .
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​110 E Jefferson St.
Monroe, NC 28112

(704) 493-6851​

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Contact us
  • Home
  • Firm Info
    • Contact Us >
      • Directions to Monroe office
    • Attorney Profiles >
      • Jason D. Witt
    • Fee Schedule
  • Family Law
    • Child Custody
    • Child Support
    • Divorce
    • Property Division
    • Alimony and Post-Separation Support
    • Separation Agreements
    • Domestic Violence Protective Order
  • Criminal Law
    • Traffic/DWI >
      • Traffic Tickets
      • Suspended or Revoked License
      • Driving While Impaired
    • Misdemeanors
    • Felonies
    • Expungements
  • Other Areas
    • Bankruptcy Law >
      • Personal Bankruptcy
      • Chapter 7 vs. 13
      • Bankruptcy Myths
      • NC Bankruptcy Exemptions
      • Bankruptcy Means Test
      • Bankruptcy Disclaimer
    • Debt Settlement
    • Foreclosure Defense
  • Blog