United States Code

11 U.S.C. § 1308 — Filing of prepetition tax returns

Section 1308 requires a chapter 13 debtor who was required to file tax returns under nonbankruptcy law to file, with the appropriate tax authorities, all returns for taxable periods ending during the four years before the petition date. Subsection (a) sets the deadline at the day before the first scheduled meeting of creditors under section 341(a). Subsection (b) lets the trustee hold that meeting open for limited additional time, and subsection (c) defines what counts as a return.

Unfiled tax returns are one of the most common problems in a chapter 13 case, and section 1308 is where the Bankruptcy Code puts a hard timeline on them. It ties the filing of back returns to the meeting of creditors, so the deadline arrives early in the case rather than at confirmation. If you have years of missing returns, this is the section that describes what has to be caught up and how much extra time is available.

Which tax returns does section 1308 require to be filed?

Subsection (a) describes the returns by time period, not by type. It reaches all tax returns for all taxable periods ending during the 4-year period ending on the date the bankruptcy petition was filed. That is measured backward from the petition date, so the exact years covered depend on when the case is filed. Two limits are built into the same sentence. First, the requirement applies only if the debtor was required to file a tax return under applicable nonbankruptcy law — the section does not itself create a filing obligation where the tax law imposes none. Second, the returns are filed with the appropriate tax authorities. Subsection (a) directs the filing to the taxing agencies, not to the bankruptcy court, and it is not limited on its face to federal returns; state and local returns required by nonbankruptcy law fall within the same description.

When is the deadline to file back tax returns in chapter 13?

Subsection (a) sets a single date: not later than the day before the date on which the meeting of creditors is first scheduled to be held under section 341(a). The clock is therefore tied to the first scheduled date of that meeting, not to the date the meeting actually takes place, and not to plan confirmation. Because the meeting of creditors is normally set shortly after a case begins, this deadline arrives early. That timing is the practical reason unfiled returns are usually addressed before filing rather than after: the section measures the lookback from the petition date and the deadline from the first scheduled meeting, so both dates are fixed by events at the start of the case. Subsection (b) then describes what may happen if the returns required by subsection (a) have not been filed by the date the meeting is first scheduled to be held.

What happens if the returns are not filed by the meeting of creditors?

Under subsection (b)(1), if the returns required by subsection (a) have not been filed by the date the section 341(a) meeting is first scheduled, the trustee may hold that meeting open for a reasonable period of time to allow the debtor an additional period to file any unfiled returns. The statute makes this the trustee's option — subsection (b)(1) says the trustee "may" hold the meeting open — and it caps how far that additional period can run. The outer limits differ depending on the return. Under (b)(1)(A), for any return that is past due as of the petition date, the added time cannot extend beyond 120 days after the date of that meeting. Under (b)(1)(B), for a return that is not past due as of the petition date, the limit is the later of 120 days after that meeting, or the date the return is due under the last automatic extension of time available for it under applicable nonbankruptcy law, where the request for that extension was timely made.

Can the court extend the deadline under section 1308?

Subsection (b)(2) provides a further extension, but with conditions on both procedure and proof. It requires notice and a hearing, and an order entered before the tolling of the applicable filing period determined under paragraph (1). An order sought after that period has run does not fit the terms of the paragraph. On proof, the debtor must demonstrate by a preponderance of the evidence that the failure to file a return as required under paragraph (1) is attributable to circumstances beyond the control of the debtor. Where that showing is made, the court may extend the filing period the trustee established under paragraph (1). The extensions available are limited. Under (b)(2)(A), for returns described in paragraph (1)(A) — those past due as of the petition date — the extension is a period of not more than 30 days. Under (b)(2)(B), for returns described in paragraph (1)(B), the extension may not run past the applicable extended due date for that return.

What counts as a "return" under subsection (c)?

Subsection (c) supplies a definition for purposes of this section, and it is broader than a return the debtor personally prepared and signed. The term "return" includes a return prepared pursuant to subsection (a) or (b) of section 6020 of the Internal Revenue Code of 1986, or a similar State or local law. Those are the provisions under which the taxing authority itself prepares a return for a taxpayer who has not filed one. The definition also includes a written stipulation to a judgment, or a final order entered by a nonbankruptcy tribunal. So where a tax liability for a period has already been fixed by one of those documents, subsection (c) treats it as a return for purposes of section 1308. Because this definition is limited to "purposes of this section," it describes what satisfies the section 1308 filing requirement and does not, by its own terms, redefine the word elsewhere. The subsection is short and worth reading directly below.

This summary is our plain-English explanation, written to help you find the right part of the text below. The section itself is the authority — where the two differ, the text controls.

Text of 11 U.S.C. § 1308

Reproduced in full from the official source, verified as of July 2026. View it at the source.

(a) Not later than the day before the date on which the meeting of the creditors is first scheduled to be held under section 341(a), if the debtor was required to file a tax return under applicable nonbankruptcy law, the debtor shall file with appropriate tax authorities all tax returns for all taxable periods ending during the 4-year period ending on the date of the filing of the petition.

(b)(1) Subject to paragraph (2), if the tax returns required by subsection (a) have not been filed by the date on which the meeting of creditors is first scheduled to be held under section 341(a), the trustee may hold open that meeting for a reasonable period of time to allow the debtor an additional period of time to file any unfiled returns, but such additional period of time shall not extend beyond—

(A) for any return that is past due as of the date of the filing of the petition, the date that is 120 days after the date of that meeting; or

(B) for any return that is not past due as of the date of the filing of the petition, the later of—

(i) the date that is 120 days after the date of that meeting; or

(ii) the date on which the return is due under the last automatic extension of time for filing that return to which the debtor is entitled, and for which request is timely made, in accordance with applicable nonbankruptcy law.

(2) After notice and a hearing, and order entered before the tolling of any applicable filing period determined under paragraph (1), if the debtor demonstrates by a preponderance of the evidence that the failure to file a return as required under paragraph (1) is attributable to circumstances beyond the control of the debtor, the court may extend the filing period established by the trustee under paragraph (1) for—

(A) a period of not more than 30 days for returns described in paragraph (1)(A); and

(B) a period not to extend after the applicable extended due date for a return described in paragraph (1)(B).

(c) For purposes of this section, the term "return" includes a return prepared pursuant to 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 nonbankruptcy tribunal.

(Added Pub. L. 109–8, title VII, §716(b)(1), Apr. 20, 2005, 119 Stat. 129; amended Pub. L. 111–327, §2(a)(42), Dec. 22, 2010, 124 Stat. 3562.)

Notes and amendment history

Published by the official source alongside the section above. These notes record how the text has changed over time and the reasoning behind those changes. They are not the operative rule — the enacted text is the section itself.

Editorial Notes

References in Text

Section 6020 of the Internal Revenue Code of 1986, referred to in subsec. (c), is classified to section 6020 of Title 26, Internal Revenue Code.

Amendments

**2010**—Subsec. (b)(2). Pub. L. 111–327, §2(a)(42)(C), substituted "paragraph (1)" for "this subsection" wherever appearing in introductory provisions.

Subsec. (b)(2)(A). Pub. L. 111–327, §2(a)(42)(A), substituted "paragraph (1)(A)" for "paragraph (1)".

Subsec. (b)(2)(B). Pub. L. 111–327, §2(a)(42)(B), substituted "paragraph (1)(B)" for "paragraph (2)".

Statutory Notes and Related Subsidiaries

Effective Date

Section effective 180 days after Apr. 20, 2005, and not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, see section 1501 of Pub. L. 109–8, set out as an Effective Date of 2005 Amendment note under section 101 of this title.

Guides that rely on 11 U.S.C. § 1308

Plain-language explanations on this site that cite this section.

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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