5 Debts Bankruptcy Can’t Erase (And What to Do About Them)

Bankruptcy is powerful — Chapter 7 can wipe out credit card debt, medical bills, and personal loans in a matter of months. But it doesn’t touch everything. Some debts are specifically protected from discharge by federal law, and filing bankruptcy won’t make them go away.

If a significant portion of what you owe falls into one of these categories, you need to plan accordingly before filing. Here are the five most common non-dischargeable debts, why they survive bankruptcy, and what your options actually are.

1. Child Support and Alimony

Why it survives: Domestic support obligations — child support, spousal support, and alimony — are classified as “priority debts” under the Bankruptcy Code (11 U.S.C. § 523(a)(5)). Congress treats these as non-negotiable obligations to dependents that cannot be eliminated through any form of bankruptcy.

What this means in practice: Whether you file Chapter 7 or Chapter 13, you still owe every dollar of child support and alimony — past due, current, and future. The automatic stay that stops other creditors does not stop child support enforcement actions, including wage garnishment for support.

What you can do:

Chapter 13 can help you catch up. While Chapter 13 won’t discharge the debt, it can structure your past-due support into a repayment plan — giving you 3 to 5 years to get current instead of facing immediate contempt proceedings.
File a modification. If your income has genuinely dropped, petition the family court for a modification of your support obligation. This is separate from bankruptcy and requires showing a material change in circumstances.
Prioritize this debt. If you’re choosing between paying credit cards and paying child support, always pay support first. Credit card debt can be discharged in bankruptcy. Support cannot — and non-payment can result in jail time.

2. Most Student Loans

Why they survive: Student loans — both federal and private — are presumed non-dischargeable under 11 U.S.C. § 523(a)(8). To discharge student loans in bankruptcy, you must file a separate adversary proceeding and prove “undue hardship” under the Brunner test (or, in some circuits, the totality-of-circumstances test).

The Brunner test requires showing three things: (1) you cannot maintain a minimal standard of living if forced to repay, (2) additional circumstances exist showing this situation is likely to persist for a significant portion of the repayment period, and (3) you have made good-faith efforts to repay. Courts have historically applied this standard very strictly, though recent DOJ guidance has softened enforcement somewhat.

What you can do:

Income-driven repayment (IDR) plans. Federal student loans offer plans that cap your monthly payment at 10% to 20% of your discretionary income. If your income is very low, your payment can be $0 per month. After 20 to 25 years of payments (or 10 years under Public Service Loan Forgiveness), the remaining balance is forgiven.
File the adversary proceeding anyway. If you’re disabled, elderly, or in a genuinely hopeless financial situation, talk to your bankruptcy attorney about filing for hardship discharge. The DOJ’s 2022 guidance directed U.S. Attorneys to recommend discharge in clear hardship cases rather than automatically opposing them. Success rates are improving, especially for borrowers with disabilities or fixed incomes.
Consolidation and refinancing. For private student loans, refinancing to a lower interest rate can reduce your monthly burden. This doesn’t eliminate the debt, but it can make it manageable alongside your post-bankruptcy budget.
Chapter 13 can reduce the practical burden. In a Chapter 13 plan, student loans are treated as general unsecured claims. Your plan payment may send only pennies on the dollar to student loan servicers while you focus payments on priority debts. The remaining student loan balance survives after discharge, but you’ve bought yourself 3 to 5 years of structured payments.

3. Recent Tax Debts

Why they survive: Tax debts are complicated in bankruptcy. Some can be discharged — but most recent tax debts cannot. The general rules under 11 U.S.C. § 523(a)(1) protect tax debts that are:

Income taxes due within the last 3 years. If the tax return was due within 3 years of your bankruptcy filing date, the debt is non-dischargeable. Example: if you file bankruptcy in June 2026, taxes from tax year 2023 (due April 2024) are non-dischargeable because the due date is within the 3-year window.
Taxes from returns filed late — within the last 2 years. If you filed the return late and it’s been less than 2 years since you filed it, the tax debt survives.
Taxes assessed within the last 240 days. If the IRS assessed the tax liability within 240 days before your bankruptcy filing, the debt is non-dischargeable.
Tax fraud or evasion. If the debt is from a fraudulent return or willful tax evasion, it can never be discharged.

When tax debts CAN be discharged: If the tax return was due more than 3 years ago, was filed more than 2 years ago, was assessed more than 240 days ago, and the return was not fraudulent — the income tax debt is generally dischargeable in Chapter 7.

What you can do:

Time your filing strategically. If you have older tax debts that might qualify for discharge, a bankruptcy attorney can calculate the exact dates and advise you on timing your filing to maximize which debts get eliminated.
Chapter 13 for non-dischargeable taxes. Priority tax debts must be paid in full through a Chapter 13 plan, but you get 3 to 5 years to pay them — often at 0% interest. This is frequently better than an IRS installment agreement, which charges interest and penalties.
IRS Offer in Compromise (OIC). Outside of bankruptcy, the IRS allows you to settle tax debts for less than the full amount if you can demonstrate inability to pay. OIC acceptance rates have improved in recent years, and it’s worth exploring if your tax debt is the primary problem.
Currently Not Collectible (CNC) status. If your income is low enough, the IRS can place your account in CNC status, stopping all collection activity. The debt doesn’t go away, but enforcement pauses — and if the 10-year collection statute expires while you’re in CNC status, the debt is effectively forgiven.

4. Debts From Fraud or Intentional Wrongdoing

Why they survive: Debts incurred through fraud, false pretenses, embezzlement, larceny, or willful and malicious injury to another person or their property are non-dischargeable under 11 U.S.C. § 523(a)(2), (4), and (6).

Common examples include:

Credit card charges made with no intention of repaying (often flagged when large purchases are made shortly before filing)
Debts from bounced checks written knowingly
Court judgments from fraud or intentional harm
Embezzlement or theft from an employer
DUI-related injury debts (the injury component, not fines)

Important nuance: A creditor must file an adversary proceeding to declare a specific debt non-dischargeable under these provisions. It’s not automatic. If no creditor objects, the debt may be discharged by default. However, credit card companies routinely file objections when they see large charges or cash advances within 70 to 90 days of filing — the Bankruptcy Code creates a presumption of fraud for luxury purchases over $800 made within 90 days and cash advances over $1,100 within 70 days.

What you can do:

Avoid the presumption period. If you’re planning to file bankruptcy, stop using your credit cards — especially for luxury purchases or cash advances. Wait at least 90 days after your last charge before filing.
Negotiate with the creditor. If a creditor files a non-dischargeability complaint, your attorney may be able to negotiate a settlement — paying a portion of the debt to resolve the objection and discharge the remainder.
Contest the complaint. Not every objection succeeds. The creditor must prove their case — that you intended to defraud them at the time you incurred the debt. If you had a genuine intention to repay at the time of the purchase and your circumstances changed afterward, you may have a valid defense.

5. Criminal Fines, Restitution, and Government Penalties

Why they survive: Criminal fines and restitution orders — including those from plea agreements — are non-dischargeable under 11 U.S.C. § 523(a)(7) and (13). This includes:

Criminal court fines and fees
Restitution to victims ordered as part of a criminal sentence
Government penalties and forfeitures (though not tax penalties, which follow the tax rules above)
Traffic fines and court costs
Probation and parole fees

The logic is straightforward: Congress decided that criminal accountability should not be escapable through civil bankruptcy proceedings.

What you can do:

Payment plans. Most courts allow payment plans for fines and restitution. If you’re struggling, contact the clerk of court or your probation officer to request modified payment terms.
Chapter 13 structuring. While the debts survive, a Chapter 13 plan can structure your other payments around these obligations, freeing up cash flow to stay current on criminal financial obligations.
Motion to reduce. In some jurisdictions, you can petition the criminal court to reduce or modify restitution based on inability to pay. This is jurisdiction-specific and requires a showing of genuine hardship.

Planning Around Non-Dischargeable Debts

If a significant portion of your total debt falls into these categories, bankruptcy may still help — but you need to go in with realistic expectations.

Run the math. Add up your non-dischargeable debts separately from your dischargeable debts. If 80% of what you owe is credit cards and medical bills, bankruptcy will eliminate the bulk of your burden and free up income to handle the non-dischargeable remainder. If 80% of what you owe is student loans and tax debt, bankruptcy alone won’t solve the problem — you’ll need a combined strategy.

Chapter 13 is often better for non-dischargeable debt. Chapter 13 lets you pay priority debts (taxes, support) through the plan at 0% interest while your unsecured creditors receive only what your disposable income allows. It’s essentially a court-supervised debt management plan that gives you breathing room.

Talk to a bankruptcy attorney about timing. Strategic timing can make the difference between discharging a tax debt and carrying it for years. An attorney can map out which debts become dischargeable and when, and advise you on the optimal filing date.

Explore non-bankruptcy options in parallel. IDR plans for student loans, IRS Offers in Compromise for tax debt, and family court modifications for support obligations all operate independently of bankruptcy. The best approach is often a combination — file bankruptcy to eliminate the dischargeable debts and use specialized programs for the rest.

The Bottom Line

Bankruptcy is a powerful tool, but it has limits. Child support, most student loans, recent taxes, fraud-related debts, and criminal fines will follow you through the discharge. Understanding which of your debts survive — and planning for them before you file — is the difference between a fresh start that actually works and one that leaves you still buried.

Explore your state’s bankruptcy options: