What are priority claims in bankruptcy?

Priority claims are unsecured debts that 11 U.S.C. § 507(a) ranks ahead of ordinary unsecured debt for payment. The list begins with domestic support obligations, then administrative expenses, and continues through categories including certain wage claims and various tax claims. Priority is a ranking, not collateral — the creditor has no lien, but the Code moves the claim to the front of the line.

Do child support arrears have to be paid in full in Chapter 13?

Support arrears are priority claims under 11 U.S.C. § 507(a)(1), and § 1322(a)(2) generally requires a plan to provide for full payment of priority claims in deferred cash payments unless the holder agrees to different treatment. A narrow exception in § 1322(a)(4) applies only to support assigned to or owed to a government unit, and only if all projected disposable income funds a five-year plan.

Can a Chapter 13 plan pay a priority creditor less than 100 percent?

Generally no. Section 1322(a)(2) requires the plan to provide for full payment of priority claims unless the holder of that particular claim agrees to different treatment. The only statutory exception in § 1322(a)(4) covers support claims entitled to priority under § 507(a)(1)(B) — those assigned to or owed to a government unit — and it requires committing all projected disposable income for five years.

Are priority taxes discharged at the end of a Chapter 13 case?

Not the ones described in 11 U.S.C. § 523(a)(1). That section excepts from discharge taxes of the kind and for the periods specified in § 507(a)(3) or § 507(a)(8), whether or not a claim was filed or allowed, as well as taxes where a required return was not filed or was filed late within the statutory window. Paying them through the plan is typically the reason people choose Chapter 13.

When do plan payments on priority debts start?

Under 11 U.S.C. § 1326(a)(1), unless the court orders otherwise, payments begin no later than 30 days after the plan is filed or the order for relief, whichever is earlier. The trustee retains those payments until confirmation and then distributes them under the plan as soon as practicable. If the plan is not confirmed, § 1326(a)(2) directs the trustee to return payments not yet due to creditors, after deducting allowed § 503(b) claims.

What happens if a priority creditor never files a claim?

It may receive nothing through the plan. Bankr. D. Utah LBR 2083-2 provides that a proof of claim must be timely filed or specifically allowed by court order to receive any disbursements from the trustee under the plan, and the Southern District of Alabama plan form warns creditors that timely proofs of claim are required to be paid. That does not by itself resolve whether the underlying debt is discharged.

Can taxes that come due while my case is pending be added to the plan?

Section 1305(a)(1) allows a proof of claim to be filed by any entity holding a claim against the debtor for taxes that become payable to a governmental unit while the case is pending. A claim filed under § 1305 is allowed or disallowed under § 502 and determined as of the date the claim arises. Whether to use that mechanism is a question for your lawyer and the trustee.

Does the automatic stay stop child support collection?

Not most of it. The Arizona bankruptcy court's public guide states that you are not protected by the automatic stay from most domestic relations proceedings and judgments, including divorce, paternity, child support, visitation, spousal maintenance, and alimony. Chapter 13 addresses the arrears through the plan; it does not suspend an ongoing support obligation, which continues as a separate duty.

Chapter 13

Priority Debts in a Chapter 13 Plan

Priority debts are claims Congress ranked ahead of ordinary unsecured debt under 11 U.S.C. § 507(a) — most commonly domestic support obligations and certain recent taxes. A Chapter 13 plan generally must provide for full payment of priority claims in deferred cash payments, unless the holder of a particular claim agrees to different treatment (11 U.S.C. § 1322(a)(2)).

Key points

Section 507(a) of the Bankruptcy Code ranks certain claims ahead of general unsecured debt, and support obligations sit at the very top.
A Chapter 13 plan generally must provide for full payment of priority claims in deferred cash payments unless that particular creditor agrees otherwise (11 U.S.C. § 1322(a)(2)).
Priority status means the debt gets paid through your plan payment over time rather than collected outside the case.
One narrow exception allows less than full payment of support debts assigned to a government unit, but only if all projected disposable income goes into a five-year plan (11 U.S.C. § 1322(a)(4)).
Priority tax debts under § 507(a)(8) are also excepted from discharge under 11 U.S.C. § 523(a)(1), so paying them through the plan is usually the point.

If you are looking at Chapter 13, you have probably noticed that not every debt is treated the same way. Child support arrears and recent income taxes behave very differently from credit cards, and that difference has a name: priority. This page explains what priority debts are, where the rule comes from, and what it means for the size of your monthly plan payment.

What is a priority debt, and how does the rule actually work?

A priority debt is a claim that Congress placed in a ranked queue ahead of ordinary unsecured debt. The list lives in 11 U.S.C. § 507(a), and the order matters: the statute says the listed expenses and claims "have priority in the following order," starting with allowed unsecured claims for domestic support obligations owed to a spouse, former spouse, child, or that child's parent or guardian. Administrative expenses come next, followed by other categories including certain wage claims and various tax claims.

In Chapter 13, that ranking has a direct consequence for your budget. Under 11 U.S.C. § 1322(a)(2), the plan "shall provide for the full payment, in deferred cash payments, of all claims entitled to priority under section 507," unless the holder of a particular claim agrees to different treatment. So a priority debt does not get discounted across a three- or five-year plan the way a credit card balance commonly does. It gets paid, in installments, through the plan.

Priority is a ranking, not a lien — these are unsecured claims that Congress moved to the front.
Domestic support obligations are first in line under § 507(a)(1).
Full payment in deferred cash payments is the general Chapter 13 rule under § 1322(a)(2).

Do I have to pay taxes in full in a Chapter 13 plan?

Tax debt that qualifies as a priority claim under 11 U.S.C. § 507(a) generally must be paid in full through the plan, because § 1322(a)(2) applies to all claims entitled to priority. Not every tax is a priority tax, though. The statute ties priority to timing — for example, the § 507 materials describe employer employment taxes receiving priority where the return was last due within three years before the petition, with older claims payable as general claims, and excise taxes receiving priority where the return was last due within three years before filing.

Timing is also why the tax question matters twice. Under 11 U.S.C. § 523(a)(1), a discharge does not cover a tax of the kind and for the periods specified in § 507(a)(3) or § 507(a)(8), whether or not a claim was filed or allowed. A tax that falls outside those windows may be treated as a general unsecured claim instead. Which bucket your specific tax year lands in is a fact question worth putting to a lawyer.

How the Code treats two very different tax situations
Question	What the statute points to
Is the tax a priority claim?	The § 507(a) categories, which turn on when the return was last due or when the transaction occurred
Must the plan pay it in full?	Yes for priority claims, in deferred cash payments, unless the holder agrees otherwise (§ 1322(a)(2))
Would a discharge wipe it out?	Not for taxes of the kind and periods in § 507(a)(3) or § 507(a)(8) (§ 523(a)(1))
What if the tax is older or non-priority?	It is generally handled with other general unsecured claims under the plan

How are child support and alimony arrears handled in the plan?

Domestic support obligations occupy the first rank in 11 U.S.C. § 507(a)(1). Subparagraph (A) covers allowed unsecured claims for support owed to or recoverable by a spouse, former spouse, or child of the debtor, or that child's parent, legal guardian, or responsible relative — and it applies whether the claim is filed by that person or by a government unit on their behalf. Subparagraph (B), subordinate to (A), covers support claims assigned to a government unit or owed directly to one under applicable nonbankruptcy law.

Because support arrears are priority claims, § 1322(a)(2) means the plan generally provides for paying them in full over its term. That is often the reason a Chapter 13 plan payment is larger than someone expected. Ongoing support is a separate matter from the arrears: the Arizona court's public guide notes that the automatic stay does not protect you from most domestic relations proceedings, including child support and spousal maintenance.

Support owed directly to a spouse, former spouse, or child ranks first under § 507(a)(1)(A).
Support assigned to or owed to a government unit ranks just behind it under § 507(a)(1)(B).
The arrears go through the plan; ongoing support obligations are a separate, continuing duty.

What does federal law say about the one exception to full payment?

There is a narrow exception, and it is worth reading carefully because it is easy to over-read. Under 11 U.S.C. § 1322(a)(4), a plan "may provide for less than full payment of all amounts owed for a claim entitled to priority under section 507(a)(1)(B) only if the plan provides that all of the debtor's projected disposable income for a 5-year period beginning on the date that the first payment is due under the plan will be applied to make payments under the plan."

Two limits are built into that sentence. First, it reaches only § 507(a)(1)(B) claims — support obligations assigned to or owed to a government unit — not support owed directly to a former spouse or child under subparagraph (A), and not taxes. Second, the price of using it is committing every dollar of projected disposable income for a full five years. Chapter 12 carries a parallel provision at 11 U.S.C. § 1222(a)(4) for family farmers and fishermen.

The exception applies only to § 507(a)(1)(B) government-assigned support claims.
It requires all projected disposable income for a 5-year period to fund the plan.
Everything else entitled to § 507 priority remains subject to the full-payment rule.

Where do state or local rules and district practice differ?

The priority ranking itself is federal and does not change from state to state. What varies is local mechanics — the order in which the trustee actually disburses money, the plan form your district uses, and how support claims must be described in the plan. For example, D.C. LBR 3070-1 sets out an order of distribution in which the Chapter 13 trustee pays its commission first, then pays domestic support and other § 507(a)(1) claims pro rata alongside § 507(a)(2) administrative claims, then former Chapter 7 trustee claims, then other priority claims defined by § 507(a)(3) through (10).

Districts also impose their own drafting requirements. Training materials from the Southern District of Alabama Chapter 13 trustee state that the DSO creditor name must agree with the proof of claim and that the amount to be paid must agree with the filed proof of claim absent express consent. Your own district's rules and plan form control the details.

Federal § 507 sets the ranking; local rules govern the order and mechanics of disbursement.
Plan forms and required disclosures for support creditors vary by district.
Find your district before assuming a practice you read about applies to you.

What does this look like in practice during the case?

Money starts moving early. Under 11 U.S.C. § 1326(a)(1), unless the court orders otherwise, you begin making payments no later than 30 days after the plan is filed or the order for relief, whichever is earlier. The trustee holds those payments until the plan is confirmed or confirmation is denied, and on confirmation distributes them in accordance with the plan as soon as practicable. Section 1326(b) also directs that unpaid § 507(a)(2) claims and the standing trustee's percentage fee be paid before or at the time of each payment to creditors.

Creditors have to participate for that to work. The Southern District of Alabama plan form warns creditors that they must file timely proofs of claim to be paid by the Chapter 13 trustee under the plan, and Bankr. D. Utah LBR 2083-2 provides that a proof of claim must be timely filed or specifically allowed by court order to receive any disbursement under the plan. Confirmation controls how a claim is paid, not whether the amount is correct.

Plan payments generally begin within 30 days of filing the plan or the order for relief (§ 1326(a)(1)).
The trustee holds pre-confirmation payments and distributes them once the plan is confirmed.
A creditor that does not file a timely allowed claim may receive nothing through the plan.

What documents and information do priority debts require?

The numbers in your plan come from documents, not memory. For support arrears, the amount that gets paid is generally tied to the proof of claim: the Southern District of Alabama trustee training materials state that the DSO creditor name must agree with the proof of claim and that the amount to be paid must agree with the claim filed unless express consent is on file. That means the payoff figure in a state support enforcement file matters directly to your plan payment.

For taxes, filed returns drive both priority and dischargeability. Under 11 U.S.C. § 523(a)(1)(B), a discharge does not cover a tax where a required return was not filed, or was filed late and after two years before the petition date. Some districts require you to declare your filing status: a Western District of Texas form requires debtors to state they have filed all federal, state, and local tax returns required for taxable periods ending during the four-year period before filing.

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).

Support enforcement payoff statements and the filed proof of claim.
Filed tax returns for recent years, since late or unfiled returns change the discharge analysis.
Notices from taxing authorities showing the tax year and when the return was due.

What should you ask a lawyer about priority debts?

Priority is where a Chapter 13 case is won or lost on affordability, because those claims set a floor under your plan payment. A lawyer in your district can tell you which of your specific debts fall inside a § 507(a) category and which do not, and that single answer often changes the monthly number substantially.

Useful questions include: which of my tax years are priority claims under § 507(a) and which are old enough to be treated as general unsecured debt; whether any of my support arrears are assigned to a government unit, which is the only category the § 1322(a)(4) exception can reach; what my district's trustee distribution order means for how quickly priority claims get paid; and whether the amounts on the filed proofs of claim match my own records, since under Bankr. D. Utah LBR 2083-2 a claim must be timely filed or allowed by court order to be paid at all. Ask what happens if a priority creditor files a claim larger than you budgeted for.

Which of my debts actually meet a § 507(a) priority category?
Are any support arrears assigned to a government unit?
What does my district's distribution order mean for my timeline?
What happens if a priority proof of claim comes in higher than expected?

Frequently asked questions

What are priority claims in bankruptcy?: Priority claims are unsecured debts that 11 U.S.C. § 507(a) ranks ahead of ordinary unsecured debt for payment. The list begins with domestic support obligations, then administrative expenses, and continues through categories including certain wage claims and various tax claims. Priority is a ranking, not collateral — the creditor has no lien, but the Code moves the claim to the front of the line.
Do child support arrears have to be paid in full in Chapter 13?: Support arrears are priority claims under 11 U.S.C. § 507(a)(1), and § 1322(a)(2) generally requires a plan to provide for full payment of priority claims in deferred cash payments unless the holder agrees to different treatment. A narrow exception in § 1322(a)(4) applies only to support assigned to or owed to a government unit, and only if all projected disposable income funds a five-year plan.
Can a Chapter 13 plan pay a priority creditor less than 100 percent?: Generally no. Section 1322(a)(2) requires the plan to provide for full payment of priority claims unless the holder of that particular claim agrees to different treatment. The only statutory exception in § 1322(a)(4) covers support claims entitled to priority under § 507(a)(1)(B) — those assigned to or owed to a government unit — and it requires committing all projected disposable income for five years.
Are priority taxes discharged at the end of a Chapter 13 case?: Not the ones described in 11 U.S.C. § 523(a)(1). That section excepts from discharge taxes of the kind and for the periods specified in § 507(a)(3) or § 507(a)(8), whether or not a claim was filed or allowed, as well as taxes where a required return was not filed or was filed late within the statutory window. Paying them through the plan is typically the reason people choose Chapter 13.
When do plan payments on priority debts start?: Under 11 U.S.C. § 1326(a)(1), unless the court orders otherwise, payments begin no later than 30 days after the plan is filed or the order for relief, whichever is earlier. The trustee retains those payments until confirmation and then distributes them under the plan as soon as practicable. If the plan is not confirmed, § 1326(a)(2) directs the trustee to return payments not yet due to creditors, after deducting allowed § 503(b) claims.
What happens if a priority creditor never files a claim?: It may receive nothing through the plan. Bankr. D. Utah LBR 2083-2 provides that a proof of claim must be timely filed or specifically allowed by court order to receive any disbursements from the trustee under the plan, and the Southern District of Alabama plan form warns creditors that timely proofs of claim are required to be paid. That does not by itself resolve whether the underlying debt is discharged.
Can taxes that come due while my case is pending be added to the plan?: Section 1305(a)(1) allows a proof of claim to be filed by any entity holding a claim against the debtor for taxes that become payable to a governmental unit while the case is pending. A claim filed under § 1305 is allowed or disallowed under § 502 and determined as of the date the claim arises. Whether to use that mechanism is a question for your lawyer and the trustee.
Does the automatic stay stop child support collection?: Not most of it. The Arizona bankruptcy court's public guide states that you are not protected by the automatic stay from most domestic relations proceedings and judgments, including divorce, paternity, child support, visitation, spousal maintenance, and alimony. Chapter 13 addresses the arrears through the plan; it does not suspend an ongoing support obligation, which continues as a separate duty.

Sources

11 U.S.C. § 507 — Priorities · official source
11 U.S.C. § 1322 — Contents of plan · official source
11 U.S.C. § 1222 — Contents of plan (chapter 12)
11 U.S.C. § 1326 — Payments · official source
11 U.S.C. § 523 — Exceptions to discharge · official source
11 U.S.C. § 1305 — Filing and allowance of postpetition claims
D.C. LBR 3070-1 — Chapter 13—Payments
Bankr. D. Utah LBR 2083-2 — Provisions Regarding Use of Official Chapter 13 Plan Form
U.S. Bankr. Ct. S.D. Ala., Training materials from chapter 13 trustee
U.S. Bankr. Ct. D. Ariz., Choosing Your Chapter: What can Bankruptcy do for you? What will it do to you?
W.D. Tex. L. Rule 9073-1
28 U.S.C. § 1930(a)(1)(B)
Bankruptcy Court Miscellaneous Fee Schedule, Item 8

By Antonio G. Jimenez, Esq. · Florida Bar No. 21022

Last reviewed July 26, 2026 · Sources verified July 26, 2026 · How we verify

Every figure on this page is drawn from a primary legal source and checked against our canonical legal database before publication. Bankruptcy.law is not a law firm and does not provide legal advice.

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