Debts Not Discharged in Chapter 7 Bankruptcy
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Debts Not Discharged in  a Chapter 7 Bankruptcy:



student loans not discharged in bankruptcyTaxes.  Taxes will not be discharged if they meet any of the following parameters:

Due within 3 years.  Taxes based on income or gross receipts for which a return (if required) was due within 3 years prior to the filing of the petition.  [§523(a)(1)(A)]  The date due includes any extensions, i.e., if the April 15 due date for income tax is extended to October 15 the later date will be used determining if the 3 year period has been passed.  [§507(a)(8)(A)(i)]  The 3 year period may be extended by any time in a bankruptcy plus an additional 6 months.    [§108(c), 26 USC 6503(h), IRC 6503(h)]

Assessed within 240 days.  Taxes assessed within 240 days prior to the filing of the petition.  [§523(a)(1)(A)]  If an offer in compromise was pending, the 240 days will be extended by the days that it was pending, plus 30 days.  If a stay against collections was in effect under a prior bankruptcy, the 240 days will be extended for the time collection was stayed plus 90 days.  [§507(a)(8)(A)(ii)]
Returns not filed or filed within 2 years.  Taxes for which returns (if required) were not filed or were filed within 2 years of the filing of the petition.  [§727(b),  §523(a)(1)(B)(2)]

Fraudulent returns and evaded taxes.  Taxes with respect to which the debtor made a fraudulent return or willfully attempted in any manner to evade or defeat such tax.  [§727(b),  §523(a)(1)(B)(3)]

Tax penalties, fines, forfeitures.  Penalties for taxes not discharged (above), tax penalties regarding a transaction within 3 years of filing, and government fines and forfeitures are not discharged.  [§727(b)]  [§523(a)(7)]

Debt incurred to pay taxes not discharged (above).  [§727(b)]  [§523(a)(14), (14A))]

Debt obtained by fraud, false pretenses, or false financial statements.  Money, property, services, or an extension, renewal, or refinancing of credit obtained by (1) false pretenses, a false representation, or actual fraud, OR (2) a materially false written financial statement intended to deceive, on which the creditor relied. [§727(b)]  [§523(a)(2)]

Debt incurred within 90 days before filing.  Consumer debt for luxury goods or services incurred within 90 days before filing of the petition, and totaling more than $550to a single creditor.  [§727(b),  §523(a)(2)(C)(i)(I)]

Cash advances within 70 days before filing.  Cash advances obtained within 70 days before filing of the petition, and which total more than $825from all creditors.  [§727(b),  §523(a)(2)(C)(i)(II)]

Debt not listed.  Debt not listed in time for the creditor to file a claim, or request a determination of discharge, unless the creditor had actual knowledge of the case.  [§727(b)]  [§523(a)(3)]

Fraud, embezzlement, larceny. Debt for fraud or defalcation while acting in a fiduciary capacity, embezzlement, or larceny.  [§727(b)]  [§523(a)(4)]

Domestic support obligations.  Includes child support and spousal maintenance.  [§727(b)]  [§523(a)(5)]

For willful and malicious injury. 
[§727(b)]  [§523(a)(6)]

Educational loans.  Educational benefit overpayment or loan made, insured, or guaranteed by a governmental unit and other qualified educational loans are not discharged unless such exception from discharge would "impose an undue hardship on the debtor and the debtor's dependents."  [§727(b)]  [§523(a)(8)]  [§523(d)]

For death or personal injury from DUI.  Includes operations of motor vehicle, vessel or aircraft and intoxication from alcohol, drug or other substance.  [§727(b)]  [§523(a)(9)]

Debt from a previous bankruptcy where discharge was denied.  If a debtor was denied a discharge in a previous bankruptcy because the debtor transferred property, concealed records, made false statements, failed to explain losses, or disobeyed court orders, etc., debts which could have been listed in that bankruptcy will not be discharged.  [§727(b)]  [§523(a)(10)]

Settlements, judgments, commitments regarding financial institutions.  Settlements and judgments regarding fraud or defalcation, or malicious or reckless failure to maintain commitments regarding certain financial institutions are not discharged.  [§727(b)]  [§523(a)(11), (12)]

Restitution.  Payments under orders of criminal restitution are not discharged.  [§727(b)]  [§523(a)(13)]

Fines & penalties imposed under Federal election law.  [§727(b)]  [§523(a)(14B)]
Debt from a divorce or separation.  Debt other than support, owed to a spouse, former spouse, or child under a divorce decree, order, or separation agreement is not discharged.  [§727(b)]  [§523(a)(15)]

Note:  A decree or agreement which obligates the debtor to pay all debt could result in no debt being discharged under a bankruptcy.

Homeowners association fees and assessments.  Such fees and assessments arising after the filing of a bankruptcy are not discharged.  [§727(b)]  [§523(a)(16)]

Fees and cost imposed on prisoners by courts for filing cases, motions, complaints, or appeals.  [§727(b)]  [§523(a)(17)]
Loans from pension, profit-sharing, and stock bonus plans.  [§727(b)]  [§523(a)(18)]

Federal and state securities laws violations, settlements, and securities fraud, deceit and manipulation.  [§727(b)]  [§523(a)(19)]

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