Are income taxes dischargeable in bankruptcy?

It depends.  Tax debts fewer than three years old as of the date of filing, are never dischargeable (the time runs from the date the taxes are due, e.g., 2010 taxes would be due April 15, 2011). Also, the taxes must pass the 240-day rule, meaning that they must have been assessed, i.e., billed, at least 240 days prior to the date of filing, or never assessed at all. Finally, even if the above conditions are met, if a tax lien has been recorded against a piece of property, a discharge will not extinguish it.