Tax Documents (Chapter 7 or 13 individual debtor)

Last Updated: April 12, 2007

Section 521(e)(2) now requires that the debtor provide to the trustee a copy of the debtor's federal tax return "for the most recent tax year" prior to the commencement of the case. The debtor is obligated to do so not later than 7 days before the meeting of creditors. The debtor is also obligated to provide a copy of this tax return to any creditor who makes a timely request for one. Copies of tax returns provided under Section 521(e)(2) SHOULD NOT be filed with the Court.

The only time a debtor is required to file tax return information with the Court is when a motion has been filed under Section 521(f) and the Court has specifically ordered that the debtor file copies of returns.

Unless ordered to do so under Section 521(f), debtor should not file tax returns with the Court. Tax information required under Section 521(e)(2) should be provided directly to the trustee and any requesting creditor.

Parties filing tax returns with the court should redact all personal identifying information, i.e., social security numbers and dependents.

Step-by-Step Procedures to File Tax Documents:

To File the Tax Documents  Electronically When Ordered to File with the Court:

  1. Log into CM/ECF.

  2. Select [Bankruptcy >  Misc/Other].

  3. Enter the case number (e.g, xx-xxxxx).

  4. Select [Tax Documents] from the event list.

    Note: This is a private entry.  Only court staff is able to view this document.

  5. Skip the Joint Filing screen. Court will select the attorney filer.

  6. Select the party filer.

  7. Browse to select the Tax Documents (pdf file).

  8. Enter the four digit tax year for which this return applies.

  9. Modify the text as appropriate.

  10. Verify the final docket text; if correct, click [Next] to submit your document(s).

    Note: The Notice of Electronic Filing displays giving you the document number. Copies of this notice are immediately e-mailed to all participants who receive electronic notification in the case.

  11. Place documents in file/chron box.





11 U.S.C.: 521(e)(2), 521(f)