01/07/2026
Policy change in the Bankruptcy Court for the Eastern District of Kentucky regarding the due date for filing prepetition tax returns under 1308 in Chapter 13 restructurings!
There are new deadlines for filing your required prepetition tax returns in the Eastern District of Kentucky. Any cases filed after January 1, 2026 require debtors to file tax returns (if income required) for the years 2025, 2024, 2023 & 2022.
Debtors MUST file these returns by April 15, 2026 OR 60 days after their 341 hearing, whichever is later. Debtors no longer get to take advantage of extensions through October.
It has always been advised by the Huff Law Office that you file taxes prior to filing the petition if at all possible. There are exigent circumstances that can still extend the timeframe slightly, but best practices are to have these ready and filed prior to the filing of the bankruptcy petition. Failure to file the tax returns under the new deadlines will result in a Motion to Dismiss the case OR potentially convert the case to Ch 7.
Owe tax debts? Some may be dischargeable in the case. Taxes due withing the priority period or trust taxes may be restructured to be paid through Ch 13 to alleviate the uphill battle of penalties and interest that you see outside of a Ch 13 restructuring.
