You may be wondering whether you can file bankruptcy on back income taxes. The answer is that bankruptcy can be used to discharge some taxes. These include income taxes where the returns have been filed for over 2 years past and if the tax was for a tax year over three years in the past. There are other factors used to determine whether income taxes are dischargeable and it will require an experienced Iowa bankruptcy attorney to review your entire tax filing history and determine if you can discharge taxes in a Chapter 7 bankruptcy. If you owe delinquent income taxes or back taxes for past years this may be an option you will want to check out. Unfortunately sales taxes and employee withholding taxes ARE NOT dischargeable in a Chapter 7. It may be advisable to consider a Chapter 13 bankruptcy to pay these types of taxes, or to pay any nondischargeable income taxes. A Chapter 13 repayment plan can repay these taxes over time without interest or penalty.