How to read this list: Each entry shows the subsection number, a plain-English title, what it covers, and whether the creditor must file an adversary proceeding (AP required) or whether the exception applies automatically (self-executing). Entries marked with a detailed guide link have their own dedicated page on this site.
All 19 Subsections of Section 523(a)
Certain tax debts, including priority income taxes, taxes where no return was filed, taxes from fraudulent returns, and tax debts from willful evasion. However, old income taxes that meet the 3-year, 2-year, and 240-day rules ARE dischargeable.
(a)(2)(A): Debts obtained through false pretenses, false representation, or actual fraud (other than a statement about financial condition).
(a)(2)(B): Debts obtained through a materially false written statement about the debtor's financial condition, made with intent to deceive and reasonably relied upon.
(a)(2)(C): Presumption of fraud for luxury goods over $800 within 90 days and cash advances over $1,100 within 70 days of filing.
Debts that were not listed or scheduled in the bankruptcy filing in time for the creditor to file a proof of claim or request for determination of dischargeability. If a creditor did not receive notice of the case and missed the deadline, the debt is nondischargeable -- unless the creditor actually knew about the case in time.
Debts for fraud or defalcation while acting in a fiduciary capacity, embezzlement, or larceny. "Fiduciary capacity" has a narrow meaning in bankruptcy law -- it requires an express or technical trust relationship, not just a general duty of care. Embezzlement and larceny have their common-law definitions.
Child support, alimony, maintenance, and other domestic support obligations (DSO) as defined in Section 101(14A). Never dischargeable in any chapter. Has the highest payment priority in bankruptcy.
Debts for willful and malicious injury by the debtor to another entity or property. Both elements are required: the injury must be intentional (not merely reckless or negligent) AND malicious (done with wrongful intent, without justification or excuse). This is a high bar -- negligence and even gross negligence are not enough.
Fines, penalties, or forfeitures payable to and for the benefit of a governmental unit, to the extent that they are not compensation for actual pecuniary loss. Covers criminal fines, traffic tickets, regulatory penalties, tax penalties, and most government-imposed financial obligations.
Educational benefit overpayments, educational loans made or guaranteed by a governmental unit, educational loans from a nonprofit institution, and qualified education loans -- unless excepting the debt from discharge would impose an undue hardship on the debtor and dependents. Requires an adversary proceeding to OBTAIN discharge (the debtor must initiate), not to prevent it.
Debts for death or personal injury caused by the debtor's operation of a motor vehicle, vessel, or aircraft while legally intoxicated from alcohol, drugs, or other substances. Does not cover property damage.
Debts that were or could have been listed or scheduled in a prior bankruptcy case in which the debtor waived discharge, or in which discharge was denied. If you had a previous bankruptcy where discharge was denied under Section 727(a), any debts from that case survive future bankruptcies.
Debts arising from fraud or defalcation while acting as an officer or director of a bank, savings and loan, credit union, or similar financial institution, or as a fiduciary of such an institution. This targets bank officers and directors who commit fraud.
Debts arising from a malicious or reckless failure to fulfill a commitment to a Federal depository institutions regulatory agency to maintain the capital of an insured depository institution. Added after the savings and loan crisis of the 1980s.
Any payment of restitution included in a sentence on the debtor's conviction of a crime. Applies whether the restitution is owed to a government entity or a private victim.
Debts incurred to pay a nondischargeable tax to the United States. Example: if you took out a loan or used a credit card to pay federal taxes that would have been nondischargeable, the loan or credit card debt is also nondischargeable. Prevents debtors from converting nondischargeable tax debt into dischargeable credit card debt.
Same as (a)(14) but for state and local taxes. Debts incurred to pay nondischargeable state or local taxes are also nondischargeable. Added by BAPCPA in 2005 to close the gap that previously only covered federal taxes.
Debts incurred to pay a fine, penalty, or forfeiture that would be nondischargeable under 523(a)(7). If you borrowed money to pay a government fine, the loan is also nondischargeable.
Debts to a spouse, former spouse, or child that are incurred in connection with a divorce decree, separation agreement, or property settlement -- to the extent NOT already covered by the DSO exception in (a)(5). This covers equalization payments, debt assumptions, and other property division obligations from divorce. Before BAPCPA (2005), these were dischargeable in Chapter 13. Now nondischargeable in both chapters.
Fees or assessments that become due after the bankruptcy petition is filed to a membership association for a dwelling unit (HOA/condo), as long as the debtor has a legal, equitable, or possessory ownership interest in the unit. Pre-petition HOA fees are generally dischargeable; post-petition fees while you still own the property are not.
Fees imposed on prisoners by courts for filing cases, motions, or appeals, or for other costs and expenses assessed under specified federal statutes. This prevents prisoners from using bankruptcy to avoid court filing fees.
Debts owed under federal pension or annuity programs due to a participant's fraud, concealment, or material omission regarding the pension plan. If you received overpayments from a federal retirement plan due to your own misconduct, those overpayments are nondischargeable.
Debts arising from violations of federal or state securities laws, or from common-law fraud, deceit, or manipulation in connection with the purchase or sale of securities. Also covers debts arising from court or administrative orders for damages, fines, or penalties in securities-related actions. Added by the Sarbanes-Oxley Act of 2002.
The Three That Require Creditor Action
Only three of the 19 subsections require the creditor to file an adversary proceeding within 60 days of the 341 meeting:
- 523(a)(2) -- Fraud, false pretenses, false representation
- 523(a)(4) -- Fiduciary fraud, embezzlement, larceny
- 523(a)(6) -- Willful and malicious injury
For all other subsections, the exception applies automatically or can be raised at any time -- even after the case is closed. This is an important strategic distinction: for the three complaint-required exceptions, the creditor's failure to act within 60 days results in discharge of the debt.
Related Resources
- Section 523(a) Overview -- Introduction and Quick Reference
- Student Loans in Bankruptcy
- Tax Debts in Bankruptcy
- Debts from Fraud
- Child Support and Alimony
- DUI/DWI Debts
- Government Fines and Penalties
- nondischargeable.org
- dischargeinjunction.org -- what happens after discharge
- Free Discharge Eligibility Screener