Filing Tax Returns
Income Tax Records
Tax records for the most recent year in which a return was filed are required to be filed with the Chapter Trustee at least 7 days before the Section 341 meeting of creditors. A Debtor must provide this information directly to the Trustee in the form of a copy of a tax return or a transcript of a tax return, or a written statement that documentation does not exist. You will find your Trustee’s name, address and telephone number on the First Meeting (Section 341) Notice.
A creditor may also request copies of tax information for the most recent year in which a return was filed. This request must be made to the debtor at least 15 days prior to the Section 341 meeting of creditors. The debtor must provide this information directly to the creditor in the form of a copy of a tax return or a transcript of a tax return, or a written statement that documentation does not exist.
Failure to provide tax returns/statement to the trustee/creditor may result in either:
• dismissal of the case by the court upon motion, unless debtor demonstrates failure to comply was due to circumstances beyond debtor's control.
• delay of entry of discharge - see Rule 4004(c)(1)(k).
Any tax information filed with the Court will have access restricted to court personnel to protect the confidentiality of the filer. Court users will have the ability to view the information, but PACER and all other users will not have access to the tax information. A Motion by Party in Interest for Access to Tax Returns must be filed and granted by the Court before an interested party may view the tax information.
Obtaining Tax/Social Security Information
If you cannot produce your income tax records for the Trustee or Social Security income information for the bankruptcy petition (Payment Advices/Employee Income), the following links will allow you to obtain this information:
• Federal Tax Records
The Internal Revenue Service link.
To electronically request a Transcript of your return here.
Note: As of October 3, 2005, the fax number for the Andover, MA RAIVS Team will change. The correct fax number is 978-247-9255.
• Social Security Information
The Providence Office of Social Security can provide transcripts of payment records if the debtor appears in person with his identification number and a photo identification, or call 1-800-772-1213 and it will be sent by mail.