Annual Chapter 13 Trustee Reviews: What You Have to Send and When

How does a Chapter 13 trustee's annual review actually work?

A Chapter 13 trustee is appointed at the start of your case, either a standing trustee appointed by the United States Trustee or another disinterested person (11 U.S.C. § 1302(a)). That trustee stays with the case for its entire life, collecting your plan payments and distributing them to creditors.

Because a plan runs for years, the trustee needs to know whether the financial picture the plan was built on still holds. The Code directs the trustee to ensure that you commence making timely payments and to advise and assist you in performance under the plan (11 U.S.C. § 1302(b)(4)–(5)).

In practice, that monitoring commonly takes the form of a periodic written request: send us your most recent tax return, send us recent pay stubs, tell us in writing what you now earn. The trustee reviews what you send against the income and expense figures in your confirmed plan. In most cases nothing changes and the plan simply continues.

• The trustee is appointed under 11 U.S.C. § 1302(a) and serves for the life of the case.
• Monitoring plan performance is a statutory duty, not a discretionary audit.
• Most reviews end with no action and no change to your payment.

What changes what your trustee asks for?

There is no single federal checklist for annual Chapter 13 debtor reporting. What you are asked for depends on your district's local rules and on the written guidelines of the specific trustee administering your case.

That variation is real and documented. In the Southern District of Illinois, the court publishes a trustee-by-trustee table setting out exactly how each trustee wants tax returns, payment advices, and bank statements delivered — some by ECF, some by email or fax, some on paper (Bankr. S.D. Ill. official guidance — Chapter 7 and Chapter 13 Trustee Requirements). Different trustees in the same courthouse can want the same documents in different formats.

Analogous annual accounting duties appear in the Chapter 12 rules of some districts. In the Eastern District of Missouri, a Chapter 12 debtor must account to the trustee for all disposable income on the first anniversary of confirmation and at least annually after that (E.D. Mo. L.R. 2015-1). The Southern District of Illinois has a parallel Chapter 12 rule (S.D. Ill. LBR 2015-5). Your own district's Chapter 13 practice is the one that governs you.

• District local rules set the baseline requirements.
• Individual trustees publish their own delivery formats and preferences.
• Your confirmation order and plan may add specific reporting terms.

What does federal law say about the trustee's role?

The core duties are in 11 U.S.C. § 1302. Subsection (b) directs the Chapter 13 trustee to perform several duties borrowed from the Chapter 7 trustee provisions, to appear and be heard at hearings concerning the value of property subject to a lien, plan confirmation, and modification of the plan after confirmation, to advise and assist the debtor in performance under the plan, and to ensure that the debtor commences making timely payments under 11 U.S.C. § 1326.

Notice what that list includes: the trustee is expressly heard on post-confirmation plan modification. That is the mechanism by which a changed financial situation can change a plan, and it is why trustees pay attention to income information.

Section 1302(b)(4) also carries a limit worth knowing. The trustee may advise you "other than on legal matters." A trustee is not your lawyer and does not represent you. Section 1306 governs what becomes property of the estate after you file, and § 521 sets out the debtor's duties, including document production.

• 11 U.S.C. § 1302(b)(5) — ensure timely payments under the plan.
• 11 U.S.C. § 1302(b)(2)(C) — the trustee is heard on post-confirmation modification.
• 11 U.S.C. § 1302(b)(4) — the trustee advises, but not on legal matters.

Where do state or local rules change the answer?

This is a federal process, so state law plays almost no role here. Exemption amounts and property rules vary by state, but the reporting duties in a live Chapter 13 case come from federal statute, the Federal Rules of Bankruptcy Procedure, and your district's local rules.

What varies is district practice, and it varies considerably. Fed. R. Bankr. P. 2015 titles itself "Duty to Keep Records, Make Reports, and Give Notices" and imposes recordkeeping and reporting obligations, with several of its specific reporting requirements aimed at Chapter 7 and Chapter 11 cases rather than Chapter 13. Districts fill the gap with their own rules. The Western District of Pennsylvania, for example, requires certain Chapter 13 debtors to serve the trustee with a monthly "Report of Operations" by the twentieth of each month, not filed with the court (Local Bankruptcy Rules — July 1, 2026 Version).

The practical takeaway: read the letter your trustee sent, and check your district's local rules and trustee website rather than assuming a neighboring district's practice applies.

• Reporting duties are federal and local-rule driven, not state driven.
• Business Chapter 13 debtors face heavier reporting in some districts.
• Your trustee's website is usually the fastest authoritative source.

What does this look like in practice during a plan?

Most people experience the annual cycle as a piece of mail or an email with a deadline. It asks for a short list of documents, gives you a return address or upload portal, and warns that failure to comply can have consequences.

Those consequences are not hypothetical. Utah's local rules list failure to comply with requirements regarding tax returns among the grounds on which a trustee may move to dismiss or file a notice of failure to comply, with an order of dismissal entering if no written objection is filed within 21 days after service (Utah Local Rules of Practice and Forms — effective December 1, 2025). Responding, or asking your attorney to respond, matters more than the documents being perfect.

Separately, trustees file their own annual reports with the court. The Southern District of Indiana lists "Chapter 13 Trustee Annual Report" as a docketing event trustees use to file annual reports on the cases they administer (Bankr. S.D. Ind. official page — Chapter 13 Trustee Annual Report). If you see that on your docket, it is the trustee's filing, not a request directed to you.

What documents and information are usually involved?

The recurring items are income documents. Court checklists show what bankruptcy practice treats as standard proof of income: proof of all income for the past six months, past two years of tax returns, bank statements for the past six months, and retirement account statements (Bankr. M.D. La. official guidance — Chapter 13 Petition Checklist). That checklist is for filing, but the same categories are what trustees generally return to during a case.

Tax refunds deserve their own mention. The Southern District of Illinois tells Chapter 13 debtors directly that non-exempt property received post-petition, including income tax refunds, is property of the bankruptcy estate that must be liquidated for creditors or otherwise devoted to the plan, and that receiving such property may require amending your schedules (Bankr. S.D. Ill. official guidance — Chapter 13 Case Success Requirements). That is why a trustee asking for your return is asking about more than income.

Filings fees are a separate matter — the Chapter 13 filing fee is $235 (28 U.S.C. § 1930(a)(1)(B)) plus a $78 administrative fee (Bankruptcy Court Miscellaneous Fee Schedule, Item 8), both paid at the start of the case.

• Filed federal and state tax returns for the most recent year
• Recent pay stubs or payment advices for all earners in the household
• A written statement of current household income, if your trustee uses one
• Documentation of any new income source, bonus, or raise

Do I need to tell my trustee about a raise, and what should I ask a lawyer?

This is the question people most often search for, and it is genuinely a legal question about your specific plan. A raise may or may not change what you pay, depending on how your plan was structured, what your expenses now look like, and your district's practice.

What the law makes clear is the mechanism. Plans can be modified after confirmation, and the trustee is entitled to appear and be heard on any such modification (11 U.S.C. § 1302(b)(2)(C)). So a change in income is something the system has a process for, and your plan documents or confirmation order may address reporting directly.

Bring these to your attorney or the lawyer you consult:

• Does my confirmed plan or confirmation order require me to report an income change, and by when?
• Would this raise likely trigger a motion to modify my plan, and by whom?
• How does my district treat tax refunds received during the plan?
• What happens if I already missed a document deadline from the trustee?
• Are my current expenses documented well enough to reflect what the raise actually leaves me?
• What is the deadline to object if the trustee files a notice of failure to comply?

Frequently asked questions

Do I have to send my tax return to the Chapter 13 trustee every year?

Many trustees request annual tax returns, and court materials list state and federal tax returns among the standard trustee document categories (Bankr. S.D. Ill. official guidance — Chapter 7 and Chapter 13 Trustee Requirements). Whether it is required annually in your case depends on your district's local rules, your confirmation order, and your trustee's written guidelines. Check the letter you received and your trustee's website.

Why does my trustee want my pay stubs?

Pay stubs are the standard evidence of current income. The trustee's duty is to ensure you make timely payments under the plan (11 U.S.C. § 1302(b)(5)), and current income is how the trustee sees whether the plan you confirmed still fits your circumstances. Court filing checklists treat proof of income for the past six months as standard documentation (Bankr. M.D. La. official guidance — Chapter 13 Petition Checklist).

What happens if I ignore the trustee's document request?

It can put your case at risk. Utah's local rules list failure to comply with tax return requirements among the grounds for a trustee motion to dismiss or notice of failure to comply, with dismissal entering if no objection is filed within 21 days after service (Utah Local Rules of Practice and Forms — effective December 1, 2025). Practices differ by district, but no district treats a missed deadline as harmless. Contact your attorney promptly.

Is the "Chapter 13 Trustee Annual Report" something I have to file?

No. That document is filed by the trustee. The Southern District of Indiana describes it as an event used by Chapter 13 trustees only, to file their annual reports on bankruptcy cases (Bankr. S.D. Ind. official page — Chapter 13 Trustee Annual Report). What you may be asked to provide is a separate document request sent to you directly, which the trustee reviews rather than dockets.

Does my tax refund belong to me during a Chapter 13 plan?

Not automatically. The Southern District of Illinois tells Chapter 13 debtors that non-exempt property received post-petition, including income tax refunds, is property of the bankruptcy estate that must be liquidated for creditors or otherwise devoted to the plan (Bankr. S.D. Ill. official guidance — Chapter 13 Case Success Requirements). Districts and plans handle refunds differently, so ask your attorney how yours treats them before spending one.

Can the trustee give me advice about all this?

Only up to a point. The Code directs the trustee to advise and assist the debtor in performance under the plan, but expressly excludes legal matters (11 U.S.C. § 1302(b)(4)). A trustee can tell you which documents their office needs and how to submit them. Questions about whether a raise changes your payment, or whether to modify your plan, belong with your own attorney.

Do business owners in Chapter 13 report more often?

In some districts, yes. The Eastern District of New York requires a Chapter 13 debtor engaged in business within the meaning of § 1304(a) to file and serve a verified monthly operating report by the 20th of each month (E.D.N.Y. LBR 2015-1). The Western District of Pennsylvania similarly requires a monthly "Report of Operations" served on the Chapter 13 trustee (Local Bankruptcy Rules — July 1, 2026 Version).

Sources

• 11 U.S.C. § 1302 — Trustee · official source
• 11 U.S.C. § 1326 — Payments · official source
• Fed. R. Bankr. P. 2015 — Duty to Keep Records, Make Reports, and Give Notices
• Bankr. S.D. Ill. official guidance — Chapter 7 and Chapter 13 Trustee Requirements
• Bankr. S.D. Ill. official guidance — Chapter 13 Case Success Requirements
• Bankr. S.D. Ind. official page — Chapter 13 Trustee Annual Report
• Bankr. M.D. La. official guidance — Chapter 13 Petition Checklist
• Utah Local Rules of Practice and Forms — effective December 1, 2025
• E.D.N.Y. LBR 2015-1 — Monthly Reports in All Chapter 11, 12 and Business Chapter 13 Cases
• Local Bankruptcy Rules — July 1, 2026 Version
• E.D. Mo. L.R. 2015-1 — Duty of Debtor in Chapter 12 Case
• S.D. Ill. LBR 2015-5 — Duty of Debtor in Chapter 12 Case to Disclose Disposable Income
• 28 U.S.C. § 1930(a)(1)(B)
• Bankruptcy Court Miscellaneous Fee Schedule, Item 8

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