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  1. Bankruptcy Glossary
  2. Non Dischargeable Debt

What is Non Dischargeable Debt?

Non-dischargeable debts are debts, under bankruptcy laws, which can not be erased or discharged by filing for personal bankruptcy. Non-dischargeable debts must be paid even after a large percentage of the debtor's debts have been cleared. The types of debts which can not be discharged vary depending on whether the debtor files Chapter 7, Chapter 11 or Chapter 13 Bankruptcy.

In general, non-dischargeable debt includes the following:

  • 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.
  • Taxes assessed within 240 days prior to the filing of the petition.
  • 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
  • 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)).
  • The debtor made a fraudulent tax return or willfully attempted in any manner to evade or defeat such tax [§727(b) §523(a)(1)(B)(3)].
  • Debt incurred within 90 days before filing.
  • Debt obtained by fraud, false pretenses, or false financial statements
  • Cash advances within 70 days before filing
  • Loans from pension, profit-sharing, and stock bonus plans
  • Debts from fraud, embezzlement or larceny
  • Debts not listed.
  • Domestic support obligations. Includes child support and spousal maintenance [§727(b)] [§523(a)(5)].
  • Educational Loans which have been in repayment status for 7 years or more. Under some very rare conditions student loans may be discharged but these conditions should be discussed with a bankruptcy lawyer.
  • For willful and malicious injury (§727(b)] [§523(a)(6)).
  • Debt from a previous bankruptcy where discharge was denied (§727(b)) (§523(a)(10)).
  • For death or personal injury from DUI (§727(b)] [§523(a)(9))
  • Homeowner's association fees and assessments. Such fees and assessments arising after the filing of a bankruptcy are not discharged (§727(b)) (§523(a)(16)
  • Death from a divorce or separation.
  • Prisoner'[s fees imposed 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)).