The bankruptcy discharge rules for income tax are 1) the return must have been due at least 3 years ago So that is 2015 and back. 2016 wasn’t due until 2017. 2) The return must have been filed at least 2 years ago. So any return filed after Nov 19 (today’s date for example) 2017 do not qualify and the taxes must have been assessed at lest 240 days ago.
