Only personal income taxes are dischargeable in bankruptcy. Payroll and federal excise taxes are not dischargeable. In order to be dischargeable, personal income taxes must be: (1) More than 3 years old. This is based on the due date of the return, including extensions.
(2) If the returns were filed late, they must have been filed for 2 years.
(3) Assessed for more than 240 days. The assessment date is the date the return is due or filed, whichever is later. If you have not filed a return, the taxes are not dischargeable even though the IRS may have assessed tax based on a "substitute for return", which is a return they filed for you based on W-2 and 1099 data.
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