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What Debts Cannot Be Discharged in Bankruptcy? 11 U.S.C. § 523 Analysis

Sarah J. Sterling, Esq.
Reviewed by Sarah J. Sterling, Esq.
Senior Legal Editor & Consumer Rights Attorney (J.D., Member of the State Bar) • Fact-checked: Jul 18, 2025
Educational Purpose: This guide provides general legal information and is not formal legal advice. Laws vary by state and individual facts. If you face an active legal dispute, consider speaking directly with a licensed attorney.

While bankruptcy discharges most credit card balances, medical bills, and personal loans, Congress has explicitly designated specific obligations as non-dischargeable under Section 523 of the Bankruptcy Code.

Debts That Generally Survive Bankruptcy

  • Domestic Support Obligations: Child support and spousal maintenance (alimony) are non-dischargeable under any chapter.
  • Recent Tax Debts: Income taxes less than 3 years old, payroll/trust-fund taxes, and taxes tied to unfiled returns.
  • Criminal Restitution & Fines: Criminal court fines, restitution orders, and DUI-related civil injury judgments.
  • Student Loans: Government and private educational loans unless the debtor proves "undue hardship" in a separate adversary proceeding.
  • Debts Incurred Through Fraud: Debts obtained via false pretenses, credit application fraud, or willful fiduciary embezzlement.

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