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Taxes are basically non dischargeable
in a bankruptcy proceeding. 940/941 taxes incurred such as the employee
withholding tax are never dischargeable as they are deemed "trust
taxes", those collected by the employer for the benefit of the government.
"1040" taxes, commonly known
as "income taxes" in rare circumstances can be discharged in
bankruptcy under certain limited situations. The tax return must have been
timely filed and three years must have passed since the due date of the taxes
with no assessment issued by the IRS within the preceding 240 days of filing.
If they were not timely filed, a two yr window occurs. If
taxes were never timely filed, they are never dischargeable because the statute
of limitations is tolled.
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