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IRS.gov Website
Index of Publication 908 - Bankruptcy Tax Guide
TOC
A
B
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E
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H
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A
Assessment of tax,
Assessment of tax.
Assistance,
See:
Tax help
B
Bankruptcy Code tax compliance,
Bankruptcy Code Tax Compliance Requirements
Returns due after filing,
Tax Returns Due After the Bankruptcy Filing
Returns due before chapter 13 filing,
Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases
Bankruptcy estate,
Taxes and the Bankruptcy Estate
Attribute carryovers,
Carrybacks from the debtor's activities.
Carrybacks,
Carrybacks from the debtor's activities.
Disclosure of return information,
Disclosure of bankruptcy estate's return information to debtor.
Employer identification number,
Employer identification number.
,
Employer identification number.
Estimated tax,
Estimated tax – Form 1041-ES.
Return filing requirements,
Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due
Separate taxable entity,
Separate taxable entity.
Transfer of assets,
Transfer of assets between debtor and bankruptcy estate.
C
Conversion or dismissal chapter 11 case,
Conversion or dismissal of chapter 11 cases.
Corporations,
Corporations
Filing requirements,
Tax-free reorganizations,
Tax-Free Reorganizations
D
Debt cancellation,
Debt Cancellation
Bankruptcy exclusion,
Bankruptcy case exclusion.
Corporations,
Corporations
Insolvency exclusion,
Insolvency exclusion.
Partnerships,
Partnerships
S corporations,
S Corporations
Deductions and credits,
Bankruptcy Estate Deductions and Credits
Administrative expenses,
Administrative expenses.
Discharge of tax,
Discharge of Unpaid Tax
Disclosure of return information,
Disclosure of return information to trustee.
,
However, the U.S. Trustee (an officer of...
Dismissal of case:
Amended return,
Dismissal of bankruptcy case.
E
Election to end tax year: Form 1040,
Debtor's Election To End Tax Year – Form 1040
Annualizing taxable income,
Annualizing taxable income.
Election by spouse,
Election by debtor's spouse.
Filing requirements,
Making the Election - Filing Requirements
Short tax years,
Short tax years.
Employment taxes,
Employment taxes.
,
Employment Taxes
Examination of return,
Examination of return.
F
Free tax services,
How To Get Tax Help
,
H
Help,
See:
Tax help
I
Individuals in Chapter 12 or 13,
Individuals in Chapter 12 or 13
Individuals in Chapter 7 or 11,
Individuals in Chapter 7 or 11
Gross income chapter 11 case,
Income of the estate in individual chapter 11 cases.
Gross income chapter 7 case,
Income of the estate in individual chapter 7 cases.
J
Jurisdiction over tax matters,
Court Jurisdiction Over Tax Matters
Bankruptcy Court,
Bankruptcy Court
Tax Court,
Tax Court
M
More information,
See:
Tax help
O
Ordering tax return transcripts,
Ordering tax transcripts and copies of returns.
P
Partnerships, filing requirements,
Partnerships
Payment of tax claim,
Federal Tax Claims
Eighth priority taxes,
Unsecured Tax Claims
Second, third, fourth priority taxes,
Higher priority taxes.
Secured tax claims,
Secured tax claims.
Penalties,
Penalties.
Relief from penalties,
Relief from certain penalties.
Publications,
See:
Tax help
R
Request for prompt tax determination,
Prompt Determination Requests
Request for refund,
Requests for refund or credit
S
Statute of limitations collections,
Statute of limitations for collection.
T
Tax attributes:
Basis reduction,
Basis.
,
Basis Reduction
Carryovers,
Attribute carryovers.
Order of reduction,
Order of reduction.
Reduction of,
Reduction of Tax Attributes
Tax help,
Tax reporting chapter 11 cases,
Tax Reporting – Chapter 11 Cases
Employment tax returns,
Information returns,
Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases.
Self-employment taxes,
Self-employment taxes in individual chapter 11 cases.
Wage reporting, tax withholding,
Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases.
Tax return: Form 1041,
Figuring tax due.
Figuring tax due,
Payment of tax due,
Payment of Tax Due
When to file,
When to file.
Taxpayer Advocate,
Taxpayer Advocate Service.
TTY/TDD information,
How To Get Tax Help
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