The Complete List of 19 Nondischargeable Debts

Overview

Section 523(a) of the Bankruptcy Code lists 19 categories of debts that are excepted from the bankruptcy discharge. These debts survive the bankruptcy and remain enforceable against the debtor after the case closes. Not all 19 apply in every case -- most individual bankruptcies involve only a handful of these exceptions, if any.

The 19 exceptions are not all created equal. Some apply automatically (the creditor does nothing and the debt survives). Others require the creditor to file an adversary proceeding within a strict deadline -- and if the creditor misses the deadline, the debt is discharged even if it would otherwise qualify as nondischargeable.

Perhaps most importantly, the Chapter 13 discharge is broader than the Chapter 7 discharge. Four of the 19 exceptions that apply in Chapter 7 can be overcome through a completed Chapter 13 plan -- the so-called "superdischarge." This is a significant advantage for debtors who complete Chapter 13.

Summary Table

Section 523(a)(1) -- Certain Tax Debts

Taxes owed to federal, state, or local government that fall outside the three timing rules (3-year, 2-year, 240-day rules) are nondischargeable. This includes income taxes for which a return was due within the past 3 years, taxes where the return was filed late and less than 2 years ago, taxes assessed within the past 240 days, and taxes where the debtor filed a fraudulent return or willfully attempted to evade tax. Payroll taxes and trust fund taxes are never dischargeable regardless of timing. No adversary proceeding is required -- these debts survive automatically. For a detailed breakdown, see our tax debts page and bankruptcytaxes.org.

Section 523(a)(2) -- Fraud, False Pretenses, and False Financial Statements

Debts obtained through false pretenses, false representation, actual fraud, or use of a materially false written financial statement are nondischargeable -- but only if the creditor files a timely adversary proceeding. The creditor must prove the debtor made a material misrepresentation, knew it was false, and the creditor reasonably relied on it. If no adversary proceeding is filed within 60 days of the first date set for the 341 meeting, the debt is discharged. This exception is subject to the Chapter 13 superdischarge -- meaning it can be eliminated through a completed Chapter 13 plan. For more, see our fraud debts page.

Section 523(a)(3) -- Debts Not Listed or Scheduled

If a debt is not listed in the debtor's bankruptcy schedules and the creditor did not have notice or actual knowledge of the case in time to file a proof of claim or an adversary proceeding, the debt is nondischargeable. This is why it is critical to list every creditor in your schedules, even debts you think might be nondischargeable for other reasons. An unlisted creditor who had no knowledge of the bankruptcy is not bound by the discharge. No adversary proceeding is required -- this exception applies automatically based on the debtor's failure to schedule the debt.

Section 523(a)(4) -- Fiduciary Fraud, Embezzlement, and Larceny

Debts for fraud or defalcation while acting in a fiduciary capacity, embezzlement, or larceny are nondischargeable. "Fiduciary" in this context has a narrower meaning than in common usage -- it requires an express or technical trust relationship, not merely a relationship of trust and confidence. Embezzlement and larceny have their federal common law meanings. The creditor must file an adversary proceeding within 60 days. This exception is subject to the Chapter 13 superdischarge.

Section 523(a)(5) -- Domestic Support Obligations

Child support, alimony, maintenance, and other domestic support obligations are nondischargeable. This is one of the strongest exceptions -- it applies automatically, does not require an adversary proceeding, and is not subject to the Chapter 13 superdischarge. It covers obligations owed to a spouse, former spouse, or child, whether established by agreement, court order, or operation of law. It also covers support obligations assigned to a governmental unit. For more, see our support obligations page.

Section 523(a)(6) -- Willful and Malicious Injury

Debts for willful and malicious injury to another person or their property are nondischargeable. The Supreme Court held in Kawaauhau v. Geiger (1998) that "willful" means the debtor intended the injury itself, not merely that the debtor intended the act that caused the injury. Negligence and even gross negligence are not sufficient. The creditor must file an adversary proceeding within 60 days. This exception is subject to the Chapter 13 superdischarge. For more, see our willful injury page.

Section 523(a)(7) -- Government Fines, Penalties, and Forfeitures

Fines, penalties, and forfeitures payable to and for the benefit of a governmental unit are nondischargeable, to the extent they are not compensation for actual pecuniary loss. This covers criminal fines, traffic tickets, regulatory penalties, and tax penalties related to nondischargeable taxes. It also covers state criminal restitution under the Supreme Court's decision in Kelly v. Robinson (1986). No adversary proceeding is required. For more on criminal restitution, see our restitution page.

Section 523(a)(8) -- Student Loans

Student loan debts are nondischargeable unless the debtor can demonstrate "undue hardship" through an adversary proceeding. The burden is on the debtor to prove undue hardship -- the creditor need not file anything. Most courts apply the Brunner test (three-part test requiring poverty, persistence, and good faith), though the Second Circuit and some other courts have begun moving toward a totality-of-the-circumstances approach. This exception applies to both federal and private student loans. It applies in both Chapter 7 and Chapter 13. For more, see our student loans page.

Section 523(a)(9) -- DUI Death or Personal Injury

Debts for death or personal injury caused by the debtor's operation of a motor vehicle, vessel, or aircraft while legally intoxicated are nondischargeable. This applies automatically without an adversary proceeding. It covers both Chapter 7 and Chapter 13 (no superdischarge). The standard is legal intoxication under applicable law, typically a BAC of 0.08% or higher. Property damage alone is not covered by this specific exception. For more on personal injury debts generally, see our personal injury page.

Section 523(a)(10) -- Debts from a Prior Bankruptcy

If a debt was or could have been listed in a prior bankruptcy case in which the debtor was denied a discharge or waived discharge, that debt is nondischargeable in the current case. This prevents a debtor from getting a "second bite at the apple" by filing a new bankruptcy to discharge debts that survived a prior case due to the debtor's own misconduct. No adversary proceeding is required.

Section 523(a)(11) -- Federal Depository Institution Fraud

Debts owed to a federal depository institution or insured credit union that arise from fraud, embezzlement, or acts committed by the debtor while acting as an officer, director, or person in control of the institution are nondischargeable. This exception was enacted in response to the savings and loan crisis. It applies automatically without an adversary proceeding.

Section 523(a)(12) -- Malicious or Reckless Failure of FDIC-Insured Institutions

Debts arising from the debtor's malicious or reckless failure to fulfill a commitment by the debtor to a federal depository institution regulatory agency to maintain the capital of an insured depository institution are nondischargeable. Like Section 523(a)(11), this is a narrow exception aimed at individuals who contributed to bank failures. No adversary proceeding is required.

Section 523(a)(13) -- Federal Criminal Restitution

Restitution included in a sentence on the debtor's conviction of a crime under Title 18 of the United States Code (the federal criminal code) is nondischargeable. This provision was added by BAPCPA in 2005 and specifically targets federal criminal restitution. No adversary proceeding is required. For a detailed analysis of criminal restitution in bankruptcy, see our restitution page.

Section 523(a)(14) -- Debts Incurred to Pay Nondischargeable Taxes

If the debtor borrows money (for example, on a credit card) to pay a nondischargeable tax debt, the borrowed amount is also nondischargeable. This prevents a debtor from converting a nondischargeable tax obligation into a dischargeable credit card debt. The logic is straightforward: if you cannot discharge the underlying tax, you should not be able to discharge the loan you took out to pay it. No adversary proceeding is required.

Section 523(a)(14A) -- Debts Incurred to Pay Domestic Support

Similar to Section 523(a)(14), if the debtor borrows money to pay a domestic support obligation (child support or alimony), the borrowed amount is nondischargeable. This was added by BAPCPA in 2005 and mirrors the logic of Section 523(a)(14) -- the debtor should not be able to convert a nondischargeable support debt into a dischargeable consumer debt. No adversary proceeding is required.

Section 523(a)(15) -- Divorce Property Settlement Debts

Debts to a spouse, former spouse, or child of the debtor that arise from a separation agreement, divorce decree, or other court order -- to the extent they are not domestic support obligations under Section 523(a)(5) -- are nondischargeable in Chapter 7. These are typically property division debts from a divorce, such as an obligation to pay the former spouse a share of a retirement account or to make an equalizing payment. Unlike 523(a)(2), (4), and (6), there is no specific filing deadline for adversary proceedings under 523(a)(15). This exception is subject to the Chapter 13 superdischarge -- one of the most important reasons some divorcing debtors file Chapter 13 rather than Chapter 7.

Section 523(a)(16) -- HOA and Condo Fees

Fees and assessments owed to a homeowner's association or condominium association that become due after the bankruptcy petition is filed, for property that the debtor occupies or has a legal, equitable, or possessory interest in, are nondischargeable. This applies to post-petition fees -- fees that arise after the bankruptcy filing. Pre-petition HOA fees may be dischargeable. The purpose is to prevent a debtor from living in a property during bankruptcy without paying ongoing association obligations. No adversary proceeding is required.

Section 523(a)(17) -- Court Fees from Prisoner Litigation

Court fees or costs imposed against a prisoner by a court for the filing of a case, motion, complaint, or appeal, or for costs assessed against a prisoner under 28 U.S.C. Section 1915 (in forma pauperis proceedings), are nondischargeable. This provision prevents prisoners from using bankruptcy to avoid court-imposed filing fees and costs from their litigation. No adversary proceeding is required.

Section 523(a)(18) -- Tax Penalties on Retirement Accounts

Debts for federal tax penalties assessed on tax-advantaged retirement accounts (such as early withdrawal penalties on IRAs or 401(k) plans) are nondischargeable if the tax debt to which the penalty relates is itself nondischargeable under Section 523(a)(1). If the underlying tax is dischargeable, the related penalty may also be dischargeable. No adversary proceeding is required.

Section 523(a)(19) -- Securities Law Violations

Debts arising from violations of federal or state securities laws, or from common-law fraud, deceit, or manipulation in connection with the purchase or sale of a security, are nondischargeable. This includes debts resulting from SEC enforcement actions, state securities commission orders, and court judgments based on securities fraud. The debt must arise from a securities violation as defined by the statute. No adversary proceeding is required.

The Chapter 13 Superdischarge

One of the most significant advantages of Chapter 13 over Chapter 7 is the broader discharge available under 11 U.S.C. Section 1328(a). The Chapter 13 discharge eliminates all debts provided for by the plan except those listed in Section 1328(a)(2), which incorporates most -- but not all -- of the Section 523(a) exceptions.

Four categories of nondischargeable debts in Chapter 7 can be discharged through a completed Chapter 13 plan:

• 523(a)(2) -- Debts obtained by fraud, false pretenses, or false financial statements
• 523(a)(4) -- Debts for fiduciary fraud, embezzlement, or larceny
• 523(a)(6) -- Debts for willful and malicious injury
• 523(a)(15) -- Divorce property settlement debts (non-support)

To receive the superdischarge, the debtor must complete all payments under the Chapter 13 plan (typically 3-5 years). If the debtor fails to complete the plan, they may receive only a "hardship discharge" under Section 1328(b), which is narrower and does not include the superdischarge benefit.

For detailed information about the Chapter 13 superdischarge, see section1328.org.

Frequently Asked Questions

How many types of nondischargeable debts are there?

There are 19 categories listed in 11 U.S.C. Section 523(a), numbered (1) through (19). These cover taxes, fraud, domestic support, student loans, willful injury, government fines, and other specific categories. Not all 19 apply in every case -- most bankruptcies involve only a few of these exceptions, if any.

What is the Chapter 13 superdischarge?

The Chapter 13 superdischarge means certain debts that are nondischargeable in Chapter 7 can be discharged through a completed Chapter 13 plan. Specifically, debts under Section 523(a)(2), (4), (6), and (15) -- fraud, fiduciary fraud/embezzlement/larceny, willful and malicious injury, and divorce property settlements -- can be eliminated if the debtor completes the full Chapter 13 plan.

Which nondischargeable debts require an adversary proceeding?

Only three categories require a creditor to file within 60 days: 523(a)(2) fraud debts, 523(a)(4) fiduciary fraud/embezzlement/larceny, and 523(a)(6) willful and malicious injury. If no adversary proceeding is filed by the deadline, these debts are discharged. All other exceptions apply automatically.

Are all 19 nondischargeable debts the same in Chapter 7 and Chapter 13?

No. Chapter 13 offers a broader discharge. Debts under Section 523(a)(2), (4), (6), and (15) are nondischargeable in Chapter 7 but can be discharged in Chapter 13. The remaining 15 exceptions apply equally in both chapters.