Which debts are non-dischargeable?

Non-dischargeable debts include the following:  spousal/child support obligations, criminal restitution payments, debts incurred by fraud or breach of a fiduciary duty, debts incurred by way of an intentional tort, some tax debts, most government penalties and fines, and student loans (as a practical matter).

Also, if the debtor incurred in the aggregate at least $500.00 in debt through purchase of “luxury” items, not necessary for reasonable support of the debtor and his or her dependents, owing to a single creditor, within 90 days of the filing of the case, that portion of the total debt may be excepted from discharge. Likewise, cash advances aggregating more than $750.00 within 90 days of the filing of the case, owing to a single creditor, can be excepted from discharge.