Bankruptcy and Tax in Madison County, GA
When you are an individual debtor in Madison County, GA filing for bankruptcy under chapter 7 or 11 of the Federal Bankruptcy Code in , an independent ‘‘estate’’ is established comprising of property which belonged to you prior to the filing date. This bankruptcy estate is a new taxable entity, totally separate from you as an individual taxpayer.
A penalty for failure to pay tax, including failure to pay estimated tax, will not be imposed for any period during which a title 11 bankruptcy case is pending provided:
1. The tax was incurred before the earlier of the order for relief or (in an involuntary case) the appointment of a trustee, and
2. The bankruptcy petition was filed before the due date for the tax return (including extensions) or the date for imposing the penalty occurs on or after the day the bankruptcy case was filed.
The relief from the failure-to-pay penalty does not apply to any penalty for failure to pay or deposit tax withheld or collected from others and required to be paid over to the United States government. Nor does it apply to any penalty for failure to timely file a return.
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Athens Georgia bankruptcy lawyer | Bankruptcy attorneys in Athens GA and Athens-Clarke County - Filing for Chapter 7 Bankruptcy and Chapter 13 Bankruptcy
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