How many years of tax returns do I need for Chapter 13?

Four. Under 11 U.S.C. § 1308(a), you must file with the appropriate tax authorities all tax returns for all taxable periods ending during the four-year period ending on the date the petition is filed, for any year you were required to file. That window is measured backward from your petition date, so it will not always line up with four calendar tax years.

When exactly are the returns due?

No later than the day before the date on which the meeting of creditors is first scheduled to be held under § 341(a), per 11 U.S.C. § 1308(a). It is tied to the first scheduled meeting date, not to a later continued date. Many districts require copies to the trustee earlier still, such as the seven-day rule in S.D. Ill. LBR 1007-3.

What if I have unfiled taxes when I file Chapter 13?

Section 1308(b)(1) lets the trustee hold the meeting of creditors open for a reasonable period so you can file. That period generally cannot extend beyond 120 days after the meeting for a return already past due at the petition date. Ariz. LBR 2084-5 shows the other side: a trustee may lodge a dismissal order where a debtor fails to comply.

Do I have to give the trustee my tax refund?

That depends on your district, your exemptions, and your plan, and it is handled separately from § 1308. Bankr. S.D. Ill. official guidance states that non-exempt post-petition property, including income tax refunds, is estate property that must be liquidated for creditors or otherwise devoted to the plan. Ask your trustee's office how refunds are treated locally.

Can I give a transcript instead of an actual return?

Some districts allow it, with conditions. Ariz. LBR 2084-5 permits a "Tax Return Transcript" containing a line item summary with substantially similar information to the return, and states expressly that a simple account transcript summarizing account status and assessments does not comply with Code § 521(e) or (f).

What if a return genuinely does not exist because I was not required to file?

Several districts have a procedure. S.D. Ill. LBR 1007-3 and E.D. Mo. L.R. 1007-4 accept a verified statement that the returns do not exist and the reason why. D.V.I. procedures allow an affidavit or declaration under penalty of perjury informing the trustee that a return is not available and why.

Do state tax returns count, or only federal?

Section 1308(a) refers to tax returns required under applicable non-bankruptcy law, which reaches state and local returns as well. Local rules make this explicit: N.D. Fla. LBR 3015-1 requires certification that all applicable federal, state, and local returns have been filed, and W.D. Pa. LBR 2015-1 requires all delinquent federal, state, and local returns within 60 days of the petition.

Does filing the returns fix the tax debt itself?

No. Filing satisfies a duty; it does not determine how the debt is treated. 11 U.S.C. § 523(a)(1)(B) addresses taxes for which a required return was not filed, or was filed after its last due date and after two years before the petition date. Priority treatment is governed by 11 U.S.C. § 507. Both are separate analyses worth reviewing with an attorney.

Chapter 13

Tax Returns You Must File in Chapter 13

Under 11 U.S.C. § 1308, a Chapter 13 debtor must file with the tax authorities all tax returns for taxable periods ending in the four years before the petition date, no later than the day before the § 341 meeting of creditors. If returns are missing, the trustee may hold the meeting open, generally up to 120 days.

Key points

11 U.S.C. § 1308 sets a four-year lookback: every required return for taxable periods ending in the four years before you file must be filed with the tax authorities.
The deadline is the day before the meeting of creditors is first scheduled under § 341(a), not the day of the meeting.
If returns are still missing, the trustee may hold the meeting open, and that extension generally cannot run past 120 days after the meeting under § 1308(b)(1).
Separately, 11 U.S.C. § 521 requires you to give the trustee copies of returns, and § 521(f) lets the court require post-petition returns to be filed with the court.
Local rules and trustee practice vary widely on copies, transcripts, refunds, and certifications, so your district's rules matter as much as the federal statute.

Unfiled tax returns are one of the most common reasons a Chapter 13 case runs into trouble early. The Bankruptcy Code treats filing returns as a condition of using Chapter 13 at all, not as paperwork you can catch up on later. This page explains what § 1308 actually requires, when it is due, and what happens if you are behind.

How does the Chapter 13 tax return requirement actually work?

The rule lives in 11 U.S.C. § 1308. If you were required to file a tax return under applicable non-bankruptcy law, you must file with the appropriate tax authorities all tax returns for all taxable periods ending during the four-year period ending on the date you file your petition. The deadline is not the filing date and not the meeting date. It is the day before the date on which the meeting of creditors is first scheduled to be held under § 341(a).

Two details often surprise people. First, the returns go to the taxing authorities, not to the bankruptcy court. Second, the four-year window is measured from your petition date backward, so it can include a return that is not yet late under ordinary tax rules.

A separate provision, 11 U.S.C. § 521, governs what you hand to the trustee and what the court can require you to file. Those are different obligations that run alongside § 1308.

Four-year lookback measured from the petition date (11 U.S.C. § 1308(a))
Due the day before the first scheduled § 341(a) meeting
Filed with the tax authorities, not with the bankruptcy court
Copies to the trustee are a separate duty under 11 U.S.C. § 521

What happens if some of those returns are not filed yet?

Section 1308(b) gives the trustee a limited tool rather than an immediate consequence. If required returns have not been filed by the date the meeting of creditors is first scheduled, the trustee may hold that meeting open for a reasonable period to let you file the missing returns.

That additional period has an outer boundary. For a return already past due when you filed the petition, it cannot extend beyond 120 days after that meeting. For a return not yet past due at the petition date, it runs to the later of 120 days after the meeting or the due date under the last automatic extension you are entitled to and timely requested.

Section 1308(b)(2) adds a narrow judicial extension. After notice and a hearing, and by order entered before the trustee's period runs out, the court may extend it if you demonstrate by a preponderance of the evidence that the failure was attributable to circumstances beyond your control. That extension is capped at 30 days for a past-due return.

Outer limits on the trustee's extension under 11 U.S.C. § 1308(b)
Type of return	Outer limit	Court extension available
Past due when the petition was filed	120 days after the § 341 meeting	Up to 30 more days on a showing of circumstances beyond the debtor's control
Not past due when the petition was filed	Later of 120 days after the meeting, or the last timely automatic extension due date	May not extend past the applicable extended due date

What changes the answer for your case?

Several facts move this from routine to complicated. Whether you were actually required to file for a given year is the first question. Section 1308(a) applies to returns you were required to file under applicable non-bankruptcy law, so a year with income below the filing threshold is a different situation from a year you simply skipped.

Whether a substitute return exists matters too. Section 1308(c) says "return" includes a return prepared under subsection (a) or (b) of section 6020 of the Internal Revenue Code of 1986, or a similar state or local law, or a written stipulation to a judgment or a final order entered by a non-bankruptcy tribunal.

Business income, state and local returns, and employment or excise filings widen the list. So does the reason a return is late, since the § 1308(b)(2) extension turns on circumstances beyond your control. Timing also affects tax discharge questions under 11 U.S.C. § 523 and priority under 11 U.S.C. § 507, which are separate analyses from the filing duty.

Whether you were required to file at all for each year in the window
Whether a substitute return or a stipulated judgment already counts as a return under § 1308(c)
Business, employment, state, and local returns beyond federal income tax
Why a return is late, which is what § 1308(b)(2) asks about

What does federal law say about giving returns to the trustee?

Section 1308 tells you to file returns with the taxing authorities. Getting documents into the case is governed by 11 U.S.C. § 521, which sets out the debtor's duties, including filing a list of creditors, schedules of assets and liabilities, a schedule of current income and expenditures, a statement of financial affairs, copies of payment advices received within 60 days before the petition, and a statement of monthly net income.

Section 521 also requires you to cooperate with the trustee as necessary to enable the trustee to perform their duties. In practice that cooperation is where tax documents change hands.

Separately, 11 U.S.C. § 521(f) is the provision courts use to require a debtor to file returns or transcripts with the court on request. E.D. Mo. L.R. 1007-4 illustrates the split: subsection A handles pre-petition returns provided to the trustee, and subsection B explains how § 521(f) returns are filed in the court's CM/ECF system when someone requests them.

11 U.S.C. § 1308 — file returns with the tax authorities
11 U.S.C. § 521 — debtor duties and cooperation with the trustee
11 U.S.C. § 521(f) — returns or transcripts filed with the court on request

Where do state, local, and district rules differ?

The federal statute is uniform. Almost everything around it is local, so the district you file in changes the practical checklist.

Some districts require a certification. N.D. Fla. LBR 3015-1 requires Chapter 13 debtors to file with the court and serve on the trustee a certification that all applicable federal, state, and local tax returns required by sections 1308 and 1325(a)(9) have been filed. D. Mass. LBR Appendix 1, Rule 13-9 requires a notice of the filing of the return disclosing the amount of the tax liability or the refund.

Some set their own delivery deadlines. S.D. Ill. LBR 1007-3 and E.D. Mo. L.R. 1007-4 require the most recently filed federal and state returns to the trustee no later than seven days before the § 341 meeting, or a verified statement explaining why they do not exist. D.V.I. LBR 2015-1 requires delinquent federal and territorial returns within 60 days of the petition, as does W.D. Pa. LBR 2015-1 for federal, state, and local returns.

Examples of how local rules add to the federal requirement
District rule	What it adds
N.D. Fla. LBR 3015-1	Certification filed with the court that all required returns have been filed
D. Mass. LBR Appendix 1, Rule 13-9	Notice of filing disclosing the tax liability or refund amount
S.D. Ill. LBR 1007-3	Returns to the trustee 7 days before the § 341 meeting, or a verified statement
E.D. Mo. L.R. 1007-4	Same 7-day delivery, plus CM/ECF procedure for § 521(f) filings
Ariz. LBR 2084-5	Trustee may lodge a dismissal order; a Tax Return Transcript, not an account transcript, is acceptable
W.D. Pa. LBR 2015-1 and D.V.I. LBR 2015-1	All delinquent returns filed within 60 days of the petition

What does this look like in practice, and what about my refund?

The sequence in most cases is straightforward. You file the petition, the clerk sets a § 341 meeting, and the returns must be with the taxing authorities the day before that date. Trustees generally ask for copies well ahead of that. If something is missing, the meeting is often continued rather than the case being dismissed on the spot.

Refunds are handled separately from the filing duty, and by local practice rather than by § 1308. Bankr. S.D. Ill. official guidance 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, and that receiving it may require amending the schedules. Bankr. D. Idaho LBR 1007-3 refers to tax years subject to an "Income Tax Turnover Order."

Whether your refund goes to the trustee therefore depends on your district, your plan, and the exemptions available to you. Ask your trustee's office or an attorney about your specific years.

Returns to the taxing authorities by the day before the first scheduled § 341 meeting
Copies to the trustee on the schedule your local rule sets
Any certification or notice your district requires filed with the court
Refund treatment resolved through your plan, exemptions, and local turnover practice

What documents and information are involved?

Beyond the returns themselves, a Chapter 13 case carries a substantial document list. The Bankr. N.D. Iowa official page on Chapter 13 filing requirements and the Bankr. D. Minn. official guidance both set out the schedules: the voluntary petition (Official Form 101), Schedules A/B through J, the Statement of Financial Affairs (Form 107), and the Chapter 13 Statement of Your Current Monthly Income (Form 122C-1), with Form 122C-2 where applicable.

On the tax side, some courts accept a transcript instead of a return, but with limits. Ariz. LBR 2084-5 states that a debtor electing to provide a transcript must provide a "Tax Return Transcript" with a line item summary substantially similar to the return, and that a simple account transcript does not comply.

If you cannot locate a return, several districts accept a verified statement that it does not exist and why. Iowa uses a formal Application for Tax Certification to the state revenue department covering the four years before the petition.

Federal returns for taxable periods ending in the four years before filing
State and local returns where you were required to file them
A Tax Return Transcript where the district accepts one in place of a return
A verified statement or affidavit explaining any return that does not exist
The standard Chapter 13 schedules, statements, and Form 122C-1

What should you ask a lawyer about your tax situation?

Unfiled returns rarely stay a paperwork problem. They interact with whether a tax debt can be discharged and how it is paid through the plan, which are separate analyses under 11 U.S.C. § 523 and 11 U.S.C. § 507. Section 523(a)(1)(B) addresses taxes for which a required return was not filed, or was filed late and after two years before the petition date.

A bankruptcy attorney can also tell you whether a dispute over the amount you owe belongs in bankruptcy court, since 11 U.S.C. § 505 allows the court to determine the amount or legality of a tax in certain circumstances, with exceptions.

On cost: 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, effective December 1, 2023). Attorney fees are separate and are commonly paid through the plan.

Which of the four years you were actually required to file for
Whether a substitute return already counts under § 1308(c)
How each tax year is treated for discharge and priority
Whether your refund is likely to be committed to the plan
What your district requires in the way of certifications and copies

Frequently asked questions

How many years of tax returns do I need for Chapter 13?: Four. Under 11 U.S.C. § 1308(a), you must file with the appropriate tax authorities all tax returns for all taxable periods ending during the four-year period ending on the date the petition is filed, for any year you were required to file. That window is measured backward from your petition date, so it will not always line up with four calendar tax years.
When exactly are the returns due?: No later than the day before the date on which the meeting of creditors is first scheduled to be held under § 341(a), per 11 U.S.C. § 1308(a). It is tied to the first scheduled meeting date, not to a later continued date. Many districts require copies to the trustee earlier still, such as the seven-day rule in S.D. Ill. LBR 1007-3.
What if I have unfiled taxes when I file Chapter 13?: Section 1308(b)(1) lets the trustee hold the meeting of creditors open for a reasonable period so you can file. That period generally cannot extend beyond 120 days after the meeting for a return already past due at the petition date. Ariz. LBR 2084-5 shows the other side: a trustee may lodge a dismissal order where a debtor fails to comply.
Do I have to give the trustee my tax refund?: That depends on your district, your exemptions, and your plan, and it is handled separately from § 1308. Bankr. S.D. Ill. official guidance states that non-exempt post-petition property, including income tax refunds, is estate property that must be liquidated for creditors or otherwise devoted to the plan. Ask your trustee's office how refunds are treated locally.
Can I give a transcript instead of an actual return?: Some districts allow it, with conditions. Ariz. LBR 2084-5 permits a "Tax Return Transcript" containing a line item summary with substantially similar information to the return, and states expressly that a simple account transcript summarizing account status and assessments does not comply with Code § 521(e) or (f).
What if a return genuinely does not exist because I was not required to file?: Several districts have a procedure. S.D. Ill. LBR 1007-3 and E.D. Mo. L.R. 1007-4 accept a verified statement that the returns do not exist and the reason why. D.V.I. procedures allow an affidavit or declaration under penalty of perjury informing the trustee that a return is not available and why.
Do state tax returns count, or only federal?: Section 1308(a) refers to tax returns required under applicable non-bankruptcy law, which reaches state and local returns as well. Local rules make this explicit: N.D. Fla. LBR 3015-1 requires certification that all applicable federal, state, and local returns have been filed, and W.D. Pa. LBR 2015-1 requires all delinquent federal, state, and local returns within 60 days of the petition.
Does filing the returns fix the tax debt itself?: No. Filing satisfies a duty; it does not determine how the debt is treated. 11 U.S.C. § 523(a)(1)(B) addresses taxes for which a required return was not filed, or was filed after its last due date and after two years before the petition date. Priority treatment is governed by 11 U.S.C. § 507. Both are separate analyses worth reviewing with an attorney.

Sources

11 U.S.C. § 1308 — Filing of prepetition tax returns · official source
11 U.S.C. § 521 — Debtor's duties · official source
11 U.S.C. § 523 — Exceptions to discharge · official source
11 U.S.C. § 507 — Priorities · official source
11 U.S.C. § 505 — Determination of tax liability · official source
N.D. Fla. LBR 3015-1
D. Mass. LBR Appendix 1, Rule 13-9
S.D. Ill. LBR 1007-3
E.D. Mo. L.R. 1007-4
Ariz. LBR 2084-5
Bankr. D. Idaho LBR 1007-3
W.D. Pa. LBR 2015-1
D.V.I. LBR 2015-1
D.V.I. Bankruptcy BankruptcyGeneralElectronicCaseFilingProcedures-Part2
Bankr. S.D. Ill. official guidance — Chapter 13 Case Success Requirements
Bankr. N.D. Iowa official page — Chapter 13 Filing Requirements
Bankr. N.D. Iowa official guidance — Application for Tax Certification
Bankr. D. Minn. official guidance — Chapter 13 Filing Requirements
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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