What debts are not released by a Chapter 7 discharge?
All debts of any kind or amount, including debts incurred in other states, are released by a Chapter 7 discharge, except those listed below.
The following types of debts cannot be discharged under Chapter 7:
Debts for certain taxes, including taxes that became due within the last three years
If the creditor files a complaint and if the court so rules, debts for obtaining money, property, services, or credit by means of false pretenses, fraud, or a false financial statement (included here are certain debts for luxury goods or services and for certain cash advances made within 60 days before the case is filed)
Debts not listed on the debtor’s Chapter 7 papers, unless the creditor had notice or actual knowledge of the case in time to file a claim. The Sixth Circuit Court of Appeals has held that debtor’s omission of claim from schedules in a no asset case did not preclude discharge of claim because no deadline was set for filing proofs of claims, therefore, creditor received notice in time to permit timely filing of proof of claim. If the creditor files a complaint and if the court so rules, debts for fraud, embezzlement, or larceny
Debts for alimony, maintenance or support, with certain very limited exceptions;If the creditor files a complaint and if the court so rules, debts for intentional or malicious injury to the person or property of another
Debts for certain fines or penalties
Debts for student loans, unless not discharging the debt would impose an undue hardship on the debtor and his or her dependents
For death or personal injury caused by the debtor’s operation of a motor vehicle if such operation was unlawful because the debtor was intoxicated
Debts that were or could have been listed in a previous bankruptcy case of the debtor in which the debtor did not receive a discharge
Debts arising from any act or fraud or defalcation while acting in a fiduciary capacity committed with respect to any depository institution or insured credit union
Debts which arose from the debtor’s malicious or reckless failure to fulfill any commitment to a federal depository institutions regulatory agency regarding the maintenance of capital of an insured depository institution
Any payment of an order of restitution issued under Title 18, United States Code (added by the Violent Crime Control and Law Enforcement Act of 1994)
Loans incurred to pay federal taxes that would be non-dischargeable pursuant to ‘523(a)(1)
Fee or assessments that become due after the filing of a petition to membership associations with respect to the debtor’s interest in a dwelling unit that has condominium ownership, or in a share in a cooperative housing corporation, but only for the period the debtor either lived in or received rent for the condominium or cooperative unit.