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What is the “Three-Year Rule” for bankruptcy discharge?
PostedNovember 17, 2025
UpdatedNovember 17, 2025
ByKlemens Raab
The tax return must have been due over three years before the bankruptcy filing.
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Collection Alternatives
- What are the four main options for resolving a tax debt with the IRS?
- What is an Installment Agreement?
- Why does the IRS prefer to collect as quickly as possible under Installment Agreements?
- What financial standard does the IRS use when reviewing installment agreements?
- What are the five types of Installment Agreements?
- What is a Streamlined Installment Agreement?
- What are the requirements for an Automatic Installment Agreement?
- What is a Regular Installment Agreement?
- What is the One-Year Rule for Installment Agreements?
- What is the Six-Year Rule in IRS collections?
- What is a Partial Pay Installment Agreement (PPIA)?
- When does the IRS revisit a PPIA?
- What causes a default of an Installment Agreement?
- What is IRS Form 433-A used for?
- What is Uncollectible Status?
- Does Uncollectible Status eliminate the tax debt?
- What is the benefit of Uncollectible Status?
- What form is used to request CNC status?
- Can a taxpayer in CNC status have unfiled returns?
- What was the significance of Vinatieri v. Commissioner?
- What is an Offer in Compromise (OIC)?
- What are the two types of OIC?
- What is Reasonable Collection Potential (RCP)?
- What forms are used for an OIC?
- What are the payment options for an OIC?
- What is included in RCP calculations
- What is the OIC application fee?
- Can the IRS reject an OIC?
- What happens if a taxpayer can pay in full?
- What is bankruptcy's role in tax debt resolution?
- What is the Automatic Stay in bankruptcy?
- Taxes are generally not dischargeable in bankruptcy. However, under certain circumstances income taxes may be dischargeable. Under what circumstances are income taxes dischargeable?
- What is the "Three-Year Rule" for bankruptcy discharge?
- What is the "240-Day Rule" in bankruptcy?
- What is the "Two-Year Rule" for late-filed returns?
- Can payroll taxes and/or sales taxes be discharged in bankruptcy?
- Are penalties dischargeable in bankruptcy?
- What about interest on tax debts in bankruptcy?
- What is the role of a Chapter 11 or 13 bankruptcy?
- Can tax liens be eliminated in bankruptcy?
- Should a tax practitioner recommend bankruptcy?
- Why is the statute of limitations important in tax resolution?
- What is Form 433-D used for?
- What happens if a taxpayer pays a non-dischargeable tax with a credit card?
- Can an OIC include virtual currency or foreign assets?
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