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Which Debts Bankruptcy Cannot Discharge

Published on May 27th, 2026

bankruptcy lawyer Champaign, IL

Bankruptcy offers genuine relief to Champaign Illinois residents overwhelmed by debt. Chapter 7 eliminates most unsecured debt entirely. Chapter 13 restructures payments into a manageable plan with excess debt discharged at completion. But bankruptcy isn’t a complete financial reset for every obligation. Certain categories of debt survive a discharge regardless of what chapter was filed, and understanding which debts will remain after bankruptcy is foundational to deciding whether it’s the right path and how to plan for what comes after.

Student Loans

Student loan debt is the category that generates the most questions, and the most frustration. Under 11 U.S.C. § 523(a)(8), student loans are non-dischargeable in bankruptcy unless the debtor can demonstrate that repayment would impose an undue hardship. Courts apply a strict standard for undue hardship that most borrowers cannot meet.

Proving undue hardship typically requires showing that repayment would prevent a minimal standard of living based on current income and expenses, that circumstances making repayment difficult are likely to persist for most of the repayment period, and that the debtor has made good-faith efforts to repay. Successful undue hardship arguments are rare, and most student loan borrowers emerge from bankruptcy still owing their educational debt.

Taxes

Most tax obligations survive bankruptcy, though the rules are more nuanced than with student loans. Priority tax debts, including recent income taxes owed to the IRS or Illinois Department of Revenue, are non-dischargeable in Chapter 7. However, older income taxes can sometimes be discharged when they meet specific age and timing requirements under 11 U.S.C. § 507(a)(8). Payroll taxes, fraud penalties, and taxes for which returns were never filed are generally non-dischargeable regardless of age.

Domestic Support Obligations

Child support and alimony obligations survive bankruptcy without exception. 11 U.S.C. § 523(a)(5) explicitly excludes domestic support obligations from discharge in any chapter. This applies to arrears as well as ongoing obligations. Chapter 13 can help debtors catch up on child support arrears through the repayment plan, but the underlying obligation remains after the case closes.

Debts Arising From Fraud or Intentional Harm

When a debt results from the debtor’s own fraudulent conduct, intentional wrongdoing, or willful and malicious injury, it survives bankruptcy. This category includes:

  • Debts obtained through false representations or false financial statements
  • Debts arising from embezzlement, larceny, or breach of fiduciary duty
  • Debts for willful and malicious injury to another person or their property
  • Fines and penalties payable to government entities

A Champaign bankruptcy lawyer at Pioletti Pioletti & Nichols reviews each client’s specific debt profile to identify what will be eliminated and what will survive, providing a clear picture before the case is filed rather than surprises after.

Criminal Fines and Restitution

Criminal fines imposed as part of a sentence and restitution orders to crime victims are non-dischargeable. This applies regardless of the debtor’s ability to pay. If a court ordered financial restitution as part of a criminal judgment, bankruptcy cannot eliminate that obligation.

Pioletti Pioletti & Nichols has guided individuals and families throughout Champaign and central Illinois through bankruptcy proceedings for years, helping clients understand which debts will be eliminated, which will remain, and how to build a realistic financial plan for the period after discharge. If you’re considering bankruptcy in the Champaign area and want to understand exactly what it can and cannot accomplish for your specific situation, reach out to a Champaign bankruptcy lawyer for a case review.

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