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Taxes are generally not dischargeable in bankruptcy. However, under certain circumstances income taxes may be dischargeable. Under what circumstances are income taxes dischargeable?
PostedNovember 17, 2025
UpdatedNovember 17, 2025
ByKlemens Raab
Income taxes are dischargeable if it:
– Meets the three-year rule
– Meets the two-year rule
– Meets the 240-day rule
– There is no fraud (civil or criminal)
– The IRS did not create a substitute for return (\”SFR\”)
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