§ 1308. Filing of prepetition tax returns

Statutory text

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.

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—

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

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

the date that is 120 days after the date of that meeting; or

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.

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

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

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

2005
Pub. L. 109–8 title VII § 716(b)(1) · 119 Stat. 23
Enacted · 11 U.S.C. § 1308
Added Pub. L. 109–8, title VII, § 716(b)(1), Apr. 20, 2005, 119 Stat. 129
Source evidence
Code source credit
Added Pub. L. 109–8, title VII, § 716(b)(1), Apr. 20, 2005, 119 Stat. 129
Enacted provision · exact public law section
(1) In general.— Subchapter I of chapter 13 of title 11, United States Code, is amended by adding at the end the following: “§ 1308. Filing of prepetition tax returns “(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 this subsection, if the debtor demonstrates by a preponderance of the evidence that the failure to file a return as required under this subsection is attributable to circumstances beyond the control of the debtor, the court may extend the filing period established by the trustee under this subsection for— “(A) a period of not more than 30 days for returns described in paragraph (1); and “(B) a period not to extend after the applicable extended due date for a return described in paragraph (2). “(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.” .
2010
Bankruptcy Technical Corrections Act of 2010
Pub. L. 111–327 § 2(a)(42)(C) · 124 Stat. 3557
Substituted · 11 U.S.C. § 1308(b)(2)
Pub. L. 111–327, § 2(a)(42)(C), substituted “paragraph (1)” for “this subsection” wherever appearing in introductory provisions
Source evidence
Code amendment note
Subsec. (b)(2). Pub. L. 111–327, § 2(a)(42)(C), substituted “paragraph (1)” for “this subsection” wherever appearing in introductory provisions.
Enacted provision · exact public law section
(C) by striking “this subsection” each place it appears and inserting “paragraph (1)”,
2010
Bankruptcy Technical Corrections Act of 2010
Pub. L. 111–327 § 2(a)(42)(A) · 124 Stat. 3557
Substituted · 11 U.S.C. § 1308(b)(2)(A)
Pub. L. 111–327, § 2(a)(42)(A), substituted “paragraph (1)(A)” for “paragraph (1)”
Source evidence
Code amendment note
Subsec. (b)(2)(A). Pub. L. 111–327, § 2(a)(42)(A), substituted “paragraph (1)(A)” for “paragraph (1)”.
Enacted provision · exact public law section
(A) in subparagraph (A) by striking “paragraph (1)” and inserting “paragraph (1)(A)”,
2010
Bankruptcy Technical Corrections Act of 2010
Pub. L. 111–327 § 2(a)(42)(B) · 124 Stat. 3557
Substituted · 11 U.S.C. § 1308(b)(2)(B)
Pub. L. 111–327, § 2(a)(42)(B), substituted “paragraph (1)(B)” for “paragraph (2)”
Source evidence
Code amendment note
Subsec. (b)(2)(B). Pub. L. 111–327, § 2(a)(42)(B), substituted “paragraph (1)(B)” for “paragraph (2)”.
Enacted provision · exact public law section
(B) in subparagraph (B) by striking “paragraph (2)” and inserting “paragraph (1)(B)”, and

4 of 4 references resolved to an enrolled provision

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.

Credits

2005–2010 · 2 acts

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

Show as published

(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.)