If you have a tax debt and you and/or your spouse filed a bankruptcy petition, you may receive various letters from the IRS concerning your bankruptcy and how it relates to your tax debt. Read all letters from the IRS carefully and respond promptly.

If you have any questions, you should contact the person listed in the notice as soon as possible.

The time the IRS can collect tax is suspended when you file for bankruptcy. The time to collect is suspended from the date you petition for bankruptcy until the court discharges, dismisses, or closes the bankruptcy. The time to collect is also extended an additional 6-months when the bankruptcy is concluded.

您有未付的债务，无法偿还，并且已申请破产或申请破产后已免除债务。

谁可以归档

• 个人
• 商业版
• 企业
• 合作

目的

清算——受托人控制债务人的资产并试图出售它们以偿还债权人。

长度

通常90至120天

Prepetition Taxes – Taxes owed before the bankruptcy filing

Prepetition Tax Discharge

• Will generally eliminate (discharge) personal liability forprepetition tax debts older than three years.
• Taxes due within three years of the bankruptcy are excepted from discharge, like taxes for which no return was filed, and taxes for which a return was filed late within two years of the bankruptcy.
• Trust fund taxes and taxes the debtor attempted to evade are also excepted from the discharge.
• Businesses don’t receive a discharge since they’re liquidated.

Post-Petition Taxes – Taxes owed after the bankruptcy filing

• 债务人必须及时提交所得税申报表。
• 不免除破产后的税务责任。
• IRS may offset refunds from postpetition periods against postpetition tax debts (and may offset refunds from prepetition periods against prepetition tax debts). Chapter 7 trustees may request prepetition refunds owed to the debtor, as well as the prepetition portion of the refund for the period in which the petition was filed.

谁可以归档

• 个人
• 公司（包括有限责任公司（LLC））
• 合作

目的

重组——允许债务人向债权人支付较少的金额并继续经营。也可能是清算。

长度

Usually 5 years when the debtor is an individual. Reorganization plans for business cases can be longer.

Prepetition Taxes – Taxes owed before the bankruptcy filing

Prepetition Tax Discharges

• For reorganizing businesses, the discharge applies to all debts incurred prior to confirmation of the plan, except to the extent they must be paid under the plan.
• Taxes the debtor willfully attempted to evade are also excepted from discharge.
• For individuals, unassessed but still assessable income taxes, taxes for which no return was filed, or for which a return was filed late within two years of the petition date, are also excepted from discharge.

Post-Petition Taxes – Taxes owed after the bankruptcy filing

• 债务人必须及时提交所得税申报表并缴纳申请日后应缴纳的所得税。
• 解除适用于计划确认之前产生的债务，但必须及时缴纳破产申请后的税款，否则案件可能会被驳回或转为第 7 章。
• 美国国税局可以用申请破产后期间的退款来抵消申请破产后的税务债务（也可以用申请破产前期间的退款来抵消申请破产前的税务债务）。

谁可以归档

• 个人（包括独资经营者）

目的

债务调整——受托人根据法院授权的计划将债务人的付款分配给债权人。

长度

3- 5岁

Prepetition Taxes – Taxes owed before the bankruptcy filing

债务人必须提交最近四个纳税期的纳税申报表。

Prepetition Tax Discharges

• Tax debts incurred within three years of the petition date are subject to discharge, but must be paid in full under the plan if a claim is filed.
• Unassessed but still assessable income taxes, tax debts for which a return was not filed, and taxes for which a return was filed late within two years of the bankruptcy, are excepted from discharge.
• Trust fund taxes are excepted from discharge, as well as tax debts that the debtor willfully attempted to evade.

Post-Petition Taxes – Taxes owed after the bankruptcy filing

• 债务人必须及时提交所得税申报表。
• 不免除破产后的税务责任。
• 美国国税局可以用申请破产后期间的退款来抵消申请破产后的税务债务（也可以用申请破产前期间的退款来抵消申请破产前的税务债务）。

谁可以归档

• 家庭农业或渔业经营

目的

债务调整——受托人考虑季节性收入向债权人付款。

长度

3- 5岁

Prepetition Taxes – Taxes owed before the bankruptcy filing

Prepetition Tax Discharges

• Tax debts incurred within three years of the petition date are excepted from discharge and must also be paid in full under the plan.
• Unassessed but still assessable income taxes, tax debts for which a return was not filed, and tax debts for which a return was filed late within two years of the bankruptcy, are excepted from discharge.
• Trust fund taxes are also excepted from discharge, as well as tax debts that the debtor willfully attempted to evade

Post-Petition Taxes – Taxes owed after the bankruptcy filing

• 债务人必须及时提交所得税申报表。
• 不免除破产后的税务责任。
• 美国国税局可以用申请破产后期间的退款来抵消申请破产后的税务债务（也可以用申请破产前期间的退款来抵消申请破产前的税务债务）。