Bankruptcy discharges most debts, but some survive. Understanding which debts are non-dischargeable under 11 U.S.C. section 523(a) is critical before you decide to file. This guide covers every major category of non-dischargeable debt for Kansas City filers.
Student loans (federal and private) are presumed non-dischargeable. To discharge student loans, you must file an adversary proceeding and prove "undue hardship."
The Brunner Test (used in the 8th Circuit covering Missouri):
This is a difficult test, but not impossible. Debtors with permanent disability, advanced age, or chronic illness have the best chances. The 10th Circuit (covering Kansas) also uses the Brunner test.
Income tax debts can be discharged in Chapter 7 only if they meet ALL of the following rules:
| Rule | Requirement | What It Means |
|---|---|---|
| 3-Year Rule | Tax return was due more than 3 years before filing | 2022 taxes (due April 2023) are eligible if you file bankruptcy after April 2026 |
| 2-Year Rule | Tax return was actually filed more than 2 years before filing | If you filed a late return in 2024, you must wait until 2026 to discharge that tax |
| 240-Day Rule | Tax was assessed more than 240 days before filing | IRS assessment typically happens when you file the return or after an audit |
Additional requirements: The tax must be income tax (not payroll, sales, or excise tax). You must have filed a return (no discharge for unfiled returns). The return cannot be fraudulent. You cannot have willfully attempted to evade the tax.
In Chapter 13, non-dischargeable tax debts are treated as priority claims and must be paid in full through the plan, but interest stops accruing.
Domestic support obligations are never dischargeable in any chapter of bankruptcy. This includes:
In Chapter 13, you must pay all domestic support obligations in full through your plan. You must also remain current on any ongoing support obligations as a condition of receiving a discharge.
Debts obtained through fraud, false pretenses, or false financial statements are non-dischargeable. Common examples:
Important: These debts are not automatically non-dischargeable. The creditor must file an adversary proceeding within 60 days of the first meeting of creditors and prove fraud by a preponderance of the evidence. If the creditor does not file, the debt is discharged.
Debts for death or personal injury caused by the debtor's operation of a motor vehicle, vessel, or aircraft while legally intoxicated are non-dischargeable in both Chapter 7 and Chapter 13.
This covers civil judgments from DUI/DWI accidents, wrongful death claims, and personal injury awards. Criminal fines and restitution related to DUI are also non-dischargeable under section 523(a)(7).
Debts arising from willful and malicious injury to another person or their property are non-dischargeable. This requires intentional conduct -- mere negligence or recklessness is usually not enough.
The creditor must file an adversary proceeding to except these debts from discharge.
Fines, penalties, and forfeitures payable to a governmental unit are not dischargeable if they are not compensation for actual pecuniary loss. This includes:
Debts arising from fraud or defalcation while acting in a fiduciary capacity, embezzlement, or larceny are non-dischargeable. This commonly applies to:
Debts that you fail to list in your bankruptcy schedules may not be discharged, especially if the creditor did not have notice or actual knowledge of the case in time to file a proof of claim or a dischargeability complaint. This is why complete and accurate schedules are essential.
Some debts that are non-dischargeable in Chapter 7 can be dealt with differently in Chapter 13:
| Debt Type | Chapter 7 | Chapter 13 |
|---|---|---|
| Property settlement debts (divorce) | Non-dischargeable | Dischargeable (paid through plan) |
| Willful/malicious injury | Non-dischargeable | Non-dischargeable |
| Priority tax debts | Non-dischargeable | Must pay in full through plan |
| Student loans | Non-dischargeable* | Non-dischargeable* |
| Child support / alimony | Non-dischargeable | Non-dischargeable (priority) |
| DUI damages | Non-dischargeable | Non-dischargeable |
| Fraud debts | Non-dischargeable | Non-dischargeable |
*Unless undue hardship is proven through an adversary proceeding.
Student loans are generally not dischargeable unless you prove "undue hardship" through an adversary proceeding. The 8th Circuit (Missouri) and 10th Circuit (Kansas) both use the Brunner test. Debtors with permanent disability have the strongest cases. Full Brunner test guide.
Some income tax debts can be discharged if they meet the 3-year rule, 2-year rule, and 240-day rule. The return must have been filed, cannot be fraudulent, and you cannot have willfully evaded the tax. Full tax debt guide.
No. Child support and alimony are never dischargeable in any chapter. In Chapter 13, they must be paid in full through the plan, and you must stay current on ongoing obligations as a condition of discharge.
Debts from fraud, false pretenses, or false financial statements are non-dischargeable under section 523(a)(2). However, the creditor must file an adversary proceeding to prove fraud. If they do not file within 60 days of the 341 meeting, the debt is discharged by default.
No. Civil debts for death or personal injury caused by drunk driving are non-dischargeable under section 523(a)(9) in both Chapter 7 and Chapter 13. Criminal fines and restitution from DUI are also non-dischargeable.
Even if some of your debts are non-dischargeable, bankruptcy can still help by eliminating the debts that are dischargeable. Wiping out credit card and medical debt frees up income to deal with debts that survive. Many people with non-dischargeable debts still benefit significantly from filing. Compare your chapter options.
Use the free screener to check whether a prior discharge affects your eligibility for a new bankruptcy filing.
Free Discharge Screener Section 523(a) Deep Dive