What Are Nondischargeable Debts?
Even though bankruptcy is designed to give debtors a fresh start, not all debts can be wiped out. Section 523(a) of the Bankruptcy Code lists specific categories of debts that are excepted from discharge - meaning they survive the bankruptcy case and must still be repaid.
These exceptions apply in both Chapter 7 and Chapter 13 cases, though the scope differs. Chapter 13 historically discharged more types of debt than Chapter 7 (the so-called "super discharge"), but the 2005 BAPCPA amendments narrowed that gap significantly.
Understanding which debts are debts that cannot be discharged is critical before filing. If most of your debt falls into a nondischargeable category, bankruptcy may not provide the relief you need - or you may need to choose a different chapter or strategy.
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The 21 categories of nondischargeable debt under Section 523(a), including tax debts, student loans, fraud-based obligations, domestic support obligations, DUI judgments, and more. Each category will include the statutory text, key court interpretations, and practical guidance for debtors trying to understand their exposure.
Adversary proceedings - some Section 523(a) exceptions require the creditor to file a lawsuit (adversary proceeding) within the bankruptcy case. Others are automatic. We will explain the difference and the deadlines that apply.
Available Guides
5 Nondischargeable Debts That Survive Bankruptcy - The five most common nondischargeable debts: tax debts, student loans, child support, fraud, and DUI judgments. Start here for a quick overview.
Complete List of All 19 Nondischargeable Debts - Every subsection of 523(a) explained in plain English.
Tax Debts in Bankruptcy - Section 523(a)(1) - Can you discharge IRS debt? Income taxes may be dischargeable if they meet the 3-year, 2-year, and 240-day rules. Payroll taxes and fraud penalties are never dischargeable. For a comprehensive guide to tax debt in bankruptcy, including state taxes and the priority payment rules, see our dedicated tax resource.
Fraud Debts - Section 523(a)(2) - Debts obtained through false pretenses, false representation, or actual fraud. The creditor must file an adversary proceeding within 60 days of the 341 meeting.
Credit Card Fraud Presumption - Section 523(a)(2)(C) - Luxury goods over $800 within 90 days and cash advances over $1,100 within 70 days of filing are presumed nondischargeable.
Child Support and Alimony - Section 523(a)(5) - Domestic support obligations are never dischargeable. Covers child support arrears, spousal support, and related attorney fees. For a broader look at how divorce intersects with debt and bankruptcy, see our dedicated guide.
Willful and Malicious Injury - Section 523(a)(6) - Intentional torts and deliberate harm. After Kawaauhau v. Geiger, the debtor must have intended the injury itself, not just the act.
Government Fines and Penalties - Sections 523(a)(7) and 523(a)(13) - Criminal restitution, regulatory fines, traffic tickets, and tax penalties all survive bankruptcy.
Student Loans - Section 523(a)(8) - Can student loans be discharged? Learn about the undue hardship standard, the Brunner test, adversary proceedings, and the 2022 DOJ guidance.
DUI/DWI Debts - Section 523(a)(9) - Debts for death or personal injury caused by intoxicated driving cannot be discharged in either Chapter 7 or Chapter 13.
HOA Fees in Bankruptcy - Pre-petition HOA debts are generally dischargeable, but post-petition fees are not. Learn about HOA super liens and foreclosure.
Nondischargeable Debts List - Complete reference table at nondischargeable.org with Chapter 7 vs Chapter 13 comparison.
Frequently Asked Questions
What debts are nondischargeable under 523(a)?
Section 523(a) lists 19 categories of nondischargeable debts including recent tax debts, debts obtained by fraud, domestic support obligations, student loans (absent undue hardship), DUI judgments, criminal fines, and debts from willful and malicious injury. These survive both Chapter 7 and Chapter 13.
Can fraud debts be discharged?
Generally no. Under Section 523(a)(2), debts obtained through false pretenses, false representation, or actual fraud are nondischargeable. The creditor must file an adversary proceeding within 60 days of the 341 meeting to establish fraud. If the creditor misses that deadline, the debt may be discharged.
Are tax debts dischargeable in bankruptcy?
Some are. Income tax debts may be dischargeable if the return was due more than 3 years ago, was filed more than 2 years ago, and was assessed more than 240 days ago. Tax fraud debts and unfiled returns are never dischargeable. Payroll taxes and trust fund penalties are also nondischargeable.
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