Procedures for Providing Tax Returns To Chapter 13 Trustee

 

11 U.S.C. §521(E) (2) requires debtors to provide to the Trustee a Federal Tax Return 

 

1.  The tax return (or transcript) should be for the most recent tax year ending immediately prior to the commencement of the case.

 

2.  Federal Tax Return (remember we need the FEDERAL not STATE tax return) must be submitted no later than 7 days before the date first set for the §341 meeting.

 

3.  Failure to comply with this requirement may result in the dismissal of the case, unless the debtor demonstrates that the failure to comply is due to circumstances beyond the debtor’s control.

 

4.  Submit in PDF format, via email to the taxreturns@ch13mdal.com .  This email account is only for Chapter 13 tax returns.  Please DO NOT send tax returns to the Trustee in paper format.

 

5.  Subject line of e-mail should always be formatted as: 

 

341 date (example: 05/05/06)

Debtor’s chapter 13 case number (example: 02-10035)

Debtor’s last name (example: SMITH)

 

Below is  an example of what your email subject line should look like:

© 2011 Chapter 13 Trustee                                                                                                                       Click here to report problems with site

CURTIS C. REDING JR

Chapter Thirteen Standing Trustee—Middle District of Alabama

taxreturns@ch13mdal.com

05/05/06 02-10035 SMITH

Not Required to File Tax Returns?

 

For Debtors not required to file tax returns, this affidavit can be submitted to us in lieu of tax returns only for those debtors who are not required to file Federal tax returns.