U.S. Bankruptcy Court
Middle District of Alabama

Tax Related Documents

Debtor Must Provide

To the Trustee
Not later than 7 days before date first set for § 341(a) meeting - a copy of the Federal tax return (or transcript of such return) for the most recent tax year ending before case commencement.

Also See: Procedures for Providing Tax Returns to Trustee

To Any Creditor That Timely Requests
At the same time at which the debtor provides the tax return (or transcript) to the trustee - a copy of such return (or transcript). 

Section
521(e)(2)(A)
Rule 4002(b)(3)-(4)
 		Form
 		ECF Event
 Deadlines
 7 days before 341 hrg		 Flags

Failure to Provide
Where the debtor fails to provide a copy of the return (or transcript) to the trustee or to the creditor making the request, the court shall dismiss the case, unless the debtor demonstrates that the failure to comply was due to circumstances beyond the debtor's control.

Section
521(e)(2)(A-B) 		 Form
 ECF Event
 Deadlines
 Flags

 

Debtor Must File

With the Court
At the request of the court, US Trustee, or any party in interest in a ch. 7, 11 or 13 case, an individual debtor shall file with the court:

(1)simultaneous to filing with the taxing authority, a copy of the Federal tax return (or transcript of such return) for each tax year ending while the case is pending;

 2) simultaneous to filing with the taxing authority, a copy of a Federal tax return (or transcript) that had not been filed as of the date of case commencement for any tax year ending in the 3 years before case commencement; 

3) a copy of any amendment to any Federal return (or transcript) filed under 1) or 2) above; and

 4) in a chapter 13 case, a statement of: 1) the debtor's income and expenditures during the tax year most recently concluded before such statement is filed and 2) the debtor's monthly income. Such statement must be filed with the court 1) on the date that is 90 days after the tax year's end or 1 year after case commencement if the plan is not confirmed before such later date; and 2) annually, after plan confirmation and until the case is closed (the filing should be not later than 45 days before the anniversary of plan confirmation).

Section
 Form
 ECF Event
 Other
 Flags
521(f)  bk>misc>Request for Debtor's Tax Documents/Returns
 TxReq
bk>misc>Tax Documents/Returns 
(information can be a summary of tax information -doesn't have to be tax returns) 		This event is access level 30 (court user access only)

 Removes TxReq

 
Also See: Guidance on Tax Related Documents

Prior to Confirmation of Chapter 13 Plan

Chapter 13 debtors have a duty (under § 1308) to file tax returns with the Federal, State and local tax authorities and § 1325(a)(9) makes the filing of tax returns (with the tax authorities) a condition for confirmation of the chapter 13 plan.
Section
 Form
 ECF Event
 Other
 Flags
1308(a)
1325(a)(9) 		  

 

Clerk's Duty

Clerk shall make available for inspection and copying the debtor's tax returns (and other documents) on request of US Trustee, trustee or a party in interest.
Section
521(g)(2)		 ECF Event
 Other
 Flags
bk>motion>Motion for Access to Tax Documents

bk>Order>Order on Motion for Access to Tax Information 
bk>misc>Certificate of Service of Tax Information to  Requestor
(This satisfies the requirement that the debtor provide proof that tax information has been provided to requestor/creditor as a condition of discharge)
 

Small Business Debtor

Small business debtor's duty to file Federal income tax return.  (See Small Business section for events).
Section
§ 1116(1) & (6)
 Form
 ECF Event
 Deadlines Flags