§1308 Filing of Prepetition Tax Returns

Summary

If someone files for bankruptcy and was required to file tax returns, they must file with the right tax agency all tax returns for any periods that ended in the 4 years before they filed bankruptcy. Those returns must be filed by the day before the first meeting of creditors required in the bankruptcy case. If the returns are not filed in time, the trustee can keep that meeting open to give the filer extra time, but there are limits: for returns already late when the bankruptcy was filed, the extra time cannot go past 120 days after the meeting; for returns that were not yet due when the bankruptcy was filed, the extra time is the later of 120 days after the meeting or the last automatic extension date the filer could get. After notice and a hearing, a court can extend those extra periods if the debtor shows it is more likely than not that something beyond their control caused the missed filing—up to 30 days for returns that were already late, and only up to the extended due date for returns that were not late. The word "return" here includes returns prepared under Internal Revenue Code 6020(a) or (b) or similar state or local rules, or a written agreement that becomes a judgment or final order by a nonbankruptcy tribunal.