republic-os/legal/us/code/title-11/chapter-13/section-1308.md

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LegalText	11 U.S.C. § 1308	Filing of prepetition tax returns	us	united_states_code	code_section	11	BANKRUPTCY	13	ADJUSTMENT OF DEBTS OF AN INDIVIDUAL WITH REGULAR INCOME	1308	11 U.S.C. § 1308	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc11@119-100.zip	/us/usc/t11/s1308	data/legal/raw/us/code/title-11/usc11.xml	cbeb84ddb47c669e13a44aba5a95aae5f96aac11b5529ad4fc90235d53653d92	49b32bf784de01de21874d64b5d1d78d1d245352824a03caa6d6b941a4a2c9a2	8bf8ff8dd3b57cf74c5c2fda847215316ff3efeba0254efcc47a76007eb50088	2026-07-04	official	legal us-code

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

Text

(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

Editorial Notes

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

Amendments2010—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 DateSection 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.