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About Tax Map

IRS.gov Website
Current Year Tax Map
Publication 908
Bankruptcy Tax Guide
(Rev 10/2012)
Introduction, Useful Items and Important Changes

Bankruptcy Code Tax Compliance Requirements

Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases
Tax Returns Due After the Bankruptcy Filing

Individuals in Chapter 12 or 13

Individuals in Chapter 7 or 11

Debtor's Election To End Tax Year – Form 1040
Taxes and the Bankruptcy Estate
Bankruptcy Estate – Income, Deductions, and Credits
Tax Reporting – Chapter 11 Cases
Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due
Tax Return Example – Form 1041

Partnerships and Corporations

Filing Requirements
Partnerships
Corporations
Receiverships

Determination of Tax

Prompt Determination Requests

Court Jurisdiction Over Tax Matters

Bankruptcy Court
Tax Court

Federal Tax Claims

Unsecured Tax Claims
Discharge of Unpaid Tax

Debt Cancellation

Exclusions
Reduction of Tax Attributes
Partnerships
Corporations
Tax Attribute Reduction Example

How To Get Tax Help