I have no tax returns to present to the court

[upsidedown8]

I have begun to research filing CH7 for medical bills incurred last summer. I read in another thread in this forum, that I would be required to present 2 years worth of tax returns. I have not had sufficient income to file. Does this mean I am precluded from filing BK?

Thanks.

[LadyInTheRed]

No.

11 USC § 521(e) is what requires you to submit copies of your tax returns. It says:

(2)
(A) The debtor shall provide—
(i) not later than 7 days before the date first set for the first meeting of creditors, to the trustee a copy of the Federal income tax return required under applicable law (or at the election of the debtor, a transcript of such return) for the most recent tax year ending immediately before the commencement of the case and for which a Federal income tax return was filed; and

If the law doesn't require you file a return, you don't need to provide a copy of a return.

[upsidedown8]

Thanks!

I have not made enough to require me to file for so long, the IRS must think I'm dead.

[HHM]

You will need to do an affidavit of no tax return. I doubt many court websites have a "form" for it, but basically is just says that you have not filed at a tax return and X years and are not required to do so.

[upsidedown8]

Great, thanks for the info. I have had to represent myself in Circuit Court, and can throw together an affidavit easily enough. My bank notarizes for free. If they had to add up all the free notarizations I have received over the course of a three year lawsuit, they might change their policy!

BTW, I am impressed with the caliber of the information and the members here. And the responses are super timely!

Thanks again.

[HHM]

Now, whether the IRS agrees is a different issue. But if you really haven't had any income or very little income, the affidavit is fine. But sometimes, it is easier to just file a zero'd out 1040 for each year so you have a filed tax return.

Just depends on circumstances. For example, someone with a history of making 6 figures, and then all of a sudden in 2010, makes $9,000, the IRS is "expecting" to see a tax return; so it is best practice to just file one.

[upsidedown8]

No worries there. Thanks.