11 U.S.C. §§507(a)(8), 523(a)(1) — earliest discharge dates per tax year
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Client / Matter (optional)
Appears on the report header (Re: line) and in the file name.
Tax Years
YearDue DateExtFiled DateAssessment DateBalance Due
Due dates auto-fill with actual original due dates (weekend, Emancipation Day, and COVID adjustments included — TY2019 due 07/15/2020, TY2020 due 05/17/2021). Toggle EXT if an extension was filed; the 3-year rule runs from the due date including extensions.
Tolling Events
No tolling events. Add prior bankruptcies, CDP hearings, OICs, etc., if applicable.
Federal Tax Lien (optional)
NFTL filing date and the tax years it secures (the periods listed on the lien). Leave years blank to treat it as covering all analyzed years. A lien recorded before the petition survives discharge as an in rem claim against pre-petition property — even on years that are otherwise fully dischargeable.
Disclaimer: Informational only; not legal advice. Additional requirements apply: no fraudulent return, no willful evasion, and SFR-assessed returns may not qualify as "filed" under the Beard test (the one-day-late rule controls in the 1st, 5th, and 10th Circuits). Prior-bankruptcy tolling of the 2-year rule rests on equitable tolling per Young v. United States, 535 U.S. 43 (2002), and varies by circuit; this tool applies it conservatively. Earliest dates shown are strict statutory minimums — build in a cushion before filing. A pre-petition NFTL survives discharge as to pre-petition property.
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