Non-Dischargeable Debts in Bankruptcy
Bankruptcy discharge eliminates most debts, but 11 U.S.C. § 523 lists specific categories that survive — including student loans, recent income taxes, domestic support obligations, and debts from fraud. Chapter 13 can discharge a few categories that Chapter 7 cannot.
By Find Local Law Editorial Team · Last reviewed: May 26, 2026
Researched and drafted with AI assistance and verified against primary sources (statutes, Judicial Council forms, and official court websites). This is general information, not legal advice.
This is general information, not legal advice. A Georgia bankruptcy attorney can help.
What Discharge Means
A bankruptcy discharge is a federal court order that permanently eliminates your personal liability for covered debts. Once a debt is discharged, the creditor is legally barred from ever collecting it from you — no calls, no lawsuits, no wage garnishments. The discharge is one of the central purposes of bankruptcy: giving honest debtors a genuine fresh start.
In Chapter 7, discharge comes roughly four months after filing. In Chapter 13, it comes after you complete your repayment plan, usually three to five years in.
But discharge is not unlimited. Congress carved out specific categories of debts that survive bankruptcy under 11 U.S.C. § 523, based on the policy judgment that some obligations are too important — or reflect too much wrongdoing — to be wiped away.
Key Non-Dischargeable Debts Under 11 U.S.C. § 523
Student loans — § 523(a)(8) Federal and most private student loans are non-dischargeable unless you can prove “undue hardship” in a separate adversary proceeding (a lawsuit within your bankruptcy case). Courts apply a demanding standard, often requiring proof that repayment would prevent a minimal standard of living, that the situation is likely to persist, and that you have made good-faith repayment efforts. Discharges are granted but are not routine.
Recent income taxes — § 523(a)(1) Income taxes can be discharged if all of the following timing requirements are met: the tax return was due (including extensions) more than three years before your filing date, the return was actually filed more than two years before filing, the IRS assessed the tax more than 240 days before filing, and there was no fraud or willful evasion. Taxes that fail any of these tests — or payroll taxes and trust fund taxes — are never dischargeable.
Domestic support obligations — § 523(a)(5) Child support and alimony are never dischargeable in either Chapter 7 or Chapter 13. These obligations survive bankruptcy fully intact, and the automatic stay does not stop proceedings to collect them.
Debts from fraud — § 523(a)(2) Debts obtained through false pretenses, false representations, or actual fraud are non-dischargeable. This applies if you knowingly provided false information to obtain credit. Creditors must timely object in the bankruptcy case to have a debt declared non-dischargeable on this ground; otherwise it may be discharged by default.
Injury or death caused by DUI — § 523(a)(9) Any debt for death or personal injury caused by operating a motor vehicle, vessel, or aircraft while intoxicated (under the influence of alcohol, drugs, or both) cannot be discharged.
Recent luxury purchases and cash advances — § 523(a)(2)(C) Consumer debts for luxury goods or services exceeding $800 incurred within 90 days before filing, and cash advances exceeding $1,100 within 70 days before filing, are presumed non-dischargeable. These rules target filers who load up on debt immediately before bankruptcy.
Restitution and criminal fines — § 523(a)(7) Fines, penalties, and restitution orders entered in criminal proceedings survive bankruptcy.
Willful and malicious injury — § 523(a)(6) Debts for willful and malicious injury to another person or their property are non-dischargeable. This is narrower than negligence — it requires intentional conduct, not just an accident.
Chapter 13 Discharges Slightly More Than Chapter 7
The broader discharge under 11 U.S.C. § 1328(a) in Chapter 13 extends to some obligations that survive Chapter 7. Most notably, property settlement debts from divorce that are not domestic support obligations can be discharged in Chapter 13. The Chapter 13 discharge still does not cover student loans, domestic support, recent taxes, fraud debts, DUI liabilities, restitution, or criminal fines.
This distinction is one reason some filers with significant divorce-related property settlement debts choose Chapter 13 even if they could otherwise qualify for Chapter 7.
Find a Georgia bankruptcy attorney who can assess which of your specific debts would survive — and whether Chapter 7 or Chapter 13 better addresses your situation.
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Start your free intakeFrequently asked questions
- Can bankruptcy discharge my student loans?
- Federal student loans are generally non-dischargeable under 11 U.S.C. § 523(a)(8) unless you can prove 'undue hardship' in a separate adversary proceeding. Courts apply a high standard — usually requiring that you cannot maintain a minimal standard of living while repaying the loans and that your situation is unlikely to improve. Discharges are granted but are uncommon. Private student loans face the same standard.
- Which taxes can be discharged in bankruptcy?
- Income taxes can be discharged if certain timing rules are met: the return was due more than 3 years before filing, the return was filed more than 2 years before filing, the tax was assessed more than 240 days before filing, and there was no fraud or willful evasion (11 U.S.C. § 523(a)(1)). Payroll taxes (trust fund taxes) and recent taxes that fail these tests survive bankruptcy entirely.
- Does Chapter 13 discharge more debts than Chapter 7?
- Yes. Chapter 13's broader discharge under 11 U.S.C. § 1328(a) covers a few categories that survive Chapter 7, including certain property settlement obligations from a divorce that are not domestic support (unlike alimony/child support which remain non-dischargeable in both chapters). The Chapter 13 discharge does not cover student loans, domestic support obligations, criminal fines, restitution, or debts from fraud in either chapter.
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Related guides
- Chapter 13 Bankruptcy in Georgia Chapter 13 bankruptcy lets Georgia filers keep all their property while repaying debts through a 3- to 5-year court-approved plan. It is the primary tool for stopping foreclosure and catching up on mortgage arrears, and it can discharge some debts that Chapter 7 cannot.
- Chapter 7 Bankruptcy in Georgia Chapter 7 is the fastest form of personal bankruptcy — most Georgia filers receive a discharge of eligible debts within about four months of filing. You must pass the means test to qualify, and Georgia's opt-out exemptions under O.C.G.A. § 44-13-100 determine what property you keep.
- Georgia Bankruptcy Exemptions Georgia is an opt-out state, meaning filers must use Georgia's state exemption schedule under O.C.G.A. § 44-13-100 instead of the federal exemption list. Exemptions protect specific property from the bankruptcy trustee in a Chapter 7 case and determine how much unsecured creditors receive in a Chapter 13 plan.
- How Bankruptcy Works in Georgia Bankruptcy in Georgia is a federal court process governed by Title 11 of the U.S. Code. Individual filers choose between Chapter 7 liquidation and Chapter 13 reorganization based on their income, assets, and goals. All cases are filed in one of Georgia's three federal bankruptcy districts, and 341 meetings are now held via Zoom.
- The Automatic Stay in Bankruptcy The automatic stay under 11 U.S.C. § 362 takes effect the instant a bankruptcy petition is filed, immediately halting most collection actions including foreclosure, wage garnishment, collection calls, and pending lawsuits. It is one of the most powerful protections in bankruptcy law.