---
kind: "section"
citation: "11 U.S.C. § 1308"
title: "11"
title_heading: "Bankruptcy"
number: "1308"
heading: "Filing of prepetition tax returns"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/11/1308"
units:
  - "Chapter 13 — Adjustment of Debts of an Individual with Regular Income"
  - "Subchapter I — Officers, Administration, and the Estate"
---

# §1308. Filing of prepetition tax returns

- (a) Not later than the day before the date on which the meeting of the [creditors](/usc/11/101.md?p=10) is first scheduled to be held under [section 341(a)](/usc/11/341.md?p=a), if the [debtor](/usc/11/101.md?p=13) was required to file a tax return under applicable nonbankruptcy law, the [debtor](/usc/11/101.md?p=13) shall file with appropriate tax authorities all tax returns for all taxable periods ending during the 4-year period ending on the date of the filing of the [petition](/usc/11/101.md?p=42).
- (b)
  - (1) Subject to [paragraph (2)](#b-2), if the tax returns required by [subsection (a)](#a) have not been filed by the date on which the meeting of [creditors](/usc/11/101.md?p=10) is first scheduled to be held under [section 341(a)](/usc/11/341.md?p=a), the trustee may hold open that meeting for a reasonable period of time to allow the [debtor](/usc/11/101.md?p=13) an additional period of time to file any unfiled returns, but such additional period of time shall not extend beyond—
    - (A) for any return that is past due as of the date of the filing of the [petition](/usc/11/101.md?p=42), the date that is 120 days after the date of that meeting; or
    - (B) for any return that is not past due as of the date of the filing of the [petition](/usc/11/101.md?p=42), the later of—
      - (i) the date that is 120 days after the date of that meeting; or
      - (ii) the date on which the return is due under the last automatic extension of time for filing that return to which the [debtor](/usc/11/101.md?p=13) is entitled, and for which request is timely made, in accordance with applicable nonbankruptcy law.
  - (2) After notice and a hearing, and order entered before the tolling of any applicable filing period determined under [paragraph (1)](#b-1), if the [debtor](/usc/11/101.md?p=13) demonstrates by a preponderance of the evidence that the failure to file a return as required under [paragraph (1)](#b-1) is attributable to circumstances beyond the control of the [debtor](/usc/11/101.md?p=13), the court may extend the filing period established by the trustee under [paragraph (1)](#b-1) for—
    - (A) a period of not more than 30 days for returns described in [paragraph (1)(A)](#b-1-A); and
    - (B) a period not to extend after the applicable extended due date for a return described in [paragraph (1)(B)](#b-1-B).
- (c) For purposes of this section, the term “return” includes a return prepared pursuant to subsection (a) or (b) of section 6020 of the Internal Revenue Code of 1986, or a similar [State](/usc/11/101.md?p=52) or local law, or a written stipulation to a judgment or a final order entered by a nonbankruptcy tribunal.

## Source credit

(Added Pub. L. 109–8, title VII, § 716(b)(1), Apr. 20, 2005, 119 Stat. 129; amended Pub. L. 111–327, § 2(a)(42), Dec. 22, 2010, 124 Stat. 3562.)

## Notes

### Editorial Notes

### References in Text

Section 6020 of the Internal Revenue Code of 1986, referred to in subsec. (c), is classified to section 6020 of Title 26, Internal Revenue Code.

### Amendments

2010—Subsec. (b)(2). Pub. L. 111–327, § 2(a)(42)(C), substituted “paragraph (1)” for “this subsection” wherever appearing in introductory provisions.

Subsec. (b)(2)(A). Pub. L. 111–327, § 2(a)(42)(A), substituted “paragraph (1)(A)” for “paragraph (1)”.

Subsec. (b)(2)(B). Pub. L. 111–327, § 2(a)(42)(B), substituted “paragraph (1)(B)” for “paragraph (2)”.

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective 180 days after Apr. 20, 2005, and not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, see section 1501 of Pub. L. 109–8, set out as an Effective Date of 2005 Amendment note under section 101 of this title.