§1308 Filing of Prepetition Tax Returns

Summary

If the person filing for bankruptcy had to file tax returns under normal law, they must file with the proper tax agency every return for tax periods that ended in the four years before they filed. Those returns must be filed by the day before the first creditors’ meeting. If the returns are not filed by that meeting, the trustee (the person running the bankruptcy case) can keep the meeting open for a reasonable time so the filer can finish them. The extra time cannot go past 120 days after the meeting for returns that were already late when the case began. For returns not yet due, the deadline is the later of 120 days after the meeting or the due date under the last automatic extension the filer was entitled to and timely requested. Before that time ends, and after notice and a hearing, the court may extend the deadline if the filer shows it is more likely than not the missed filing was beyond their control: up to 30 days for already-late returns, and only up to the extended due date for the others. “Return” also covers returns prepared under Internal Revenue Code section 6020(a) or (b), similar state or local rules, or a written agreement or final order from a nonbankruptcy tribunal.