Income taxes can be discharged in bankruptcy if certain requirements are met. To discharge an income tax debt it must have been due more than 3 years ago, the tax return must have been filed more than 2 years ago, any assessment by the taxing authority must have been made more than 240 days ago, the tax return cannot be fraudulent, and the debtor cannot have attempted to willfully evade taxes. If these requirements are met the income tax debt may be dischargeable in bankruptcy. However, you should always seek the advice of an experienced bankruptcy attorney before you attempt to discharge taxes in bankruptcy.