Last revised (Transmittal 04-024) December 13, 2021

Guide to Judiciary Policy

Vol. 4: Court and Case Management

Ch. 8: Bankruptcy Case Policies

§ 810 Overview

§ 815 Applicability

§ 820 Chapter 7 Fee Waiver Procedures

§ 820.10 Filing Fee Waiver Application and Initiation of the Chapter 7 Case

§ 820.20 Judicial Determination of Filing Fee Waiver Applications

§ 820.30 Developments in the Case

§ 820.40 Waiver of Additional Individual Debtor Fees

§ 830 Guidance for Protection of Tax Information

§ 830.10 Debtor’s Duty to Provide Tax Information

§ 830.20 Restricted Access to Tax Information

§ 830.30 Tax Information Disclosure Requests

§ 830.40 Approved Access to Tax Information

§ 830.50 Required Redaction of Debtor Tax Information

§ 810 Overview

This chapter contains national judiciary policies regarding bankruptcy cases that were 

adopted either by the Judicial Conference of the United States or by the Director of the 

Administrative Office of the U.S. Courts (AO). They include:

• Procedures adopted by the Judicial Conference regarding the chapter 7 fee 

waiver provisions of the Bankruptcy Abuse Prevention and Consumer 

Protection Act of 2005 (BAPCPA) (see: § 820); and

• Director’s Guidance Regarding Tax Information under 11 U.S.C. § 521 (see: 

§ 830).

Note: This guidance is available on uscourts.gov, to which local courts should direct 

the public and members of the local bar.

§ 815 Applicability

This chapter applies to the district and bankruptcy courts.
Guide to Judiciary Policy, Vol. 4, Ch. 8 Page 2

§ 820 Chapter 7 Fee Waiver Procedures

The Judicial Conference promulgated these procedures to assist district courts and 

bankruptcy courts with implementing the fee waiver provisions in Section 418 of the 

Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (Pub. L. No. 109-8, 

199 Stat. 23), as codified at 28 U.S.C. § 1930(f)(1)-(3). JCUS-SEP 2013, pp. 8-9.

§ 820.10 Filing Fee Waiver Application and Initiation of the Chapter 7 Case

(a) Instead of paying the prescribed chapter 7 filing fee or filing an installment 

application, an individual debtor may, along with the bankruptcy petition, 

file an application to waive the filing fee. See: 28 U.S.C. § 1930(f)(1).

(1) Federal Rule of Bankruptcy Procedure 1006(c) requires that the 

application be “prepared as prescribed by the appropriate Official 

Form” (Official Form 103B).

(2) A defective or otherwise deficient waiver application should be 

processed according to the court’s standard operating procedures 

for processing deficient pleadings and papers.

(b) When a chapter 7 petition in an individual debtor case is accompanied by 

an application to waive the filing fee, the court should initiate and process 

the case in the same manner as other individual chapter 7 cases.

§ 820.20 Judicial Determination of Filing Fee Waiver Applications

(a) Standard of Eligibility

(1) Under 28 U.S.C. § 1930(f)(1-3), the district court or bankruptcy 

court may waive the chapter 7 filing fee for an individual debtor 

who:

(A) has income less than 150 percent of the income official 

poverty line applicable to a family of the size involved; and

(Note: Since the Office of Management and Budget has 

never issued official poverty thresholds, these procedures 

interpret this statutory language to refer to the poverty 

guidelines updated periodically in the Federal Register by 

the Department of Health and Human Services (DHHS) 

under the authority of 42 U.S.C. § 9902(2). The Secretary of 

Health and Human Services is required to update the 

poverty guidelines annually, and defines guidelines separate 

for the 48 contiguous states and the District of Columbia, 

Alaska, and Hawaii. The DHHS does not define poverty 
Guide to Judiciary Policy, Vol. 4, Ch. 8 Page 3

guidelines for Puerto Rico, the U.S. Virgin Islands, American 

Samoa, Guam, the Republic of the Marshall Islands, the 

Federated States of Micronesia, the Commonwealth of the 

Northern Mariana Islands, and Palau. For these areas, the 

guidelines for the 48 contiguous states and the District of 

Columbia may be used. See: DHHS guidelines on 

USCourts.gov.)

(B) is unable to pay that fee in installments.

(2) The DHHS does not publish a standard definition of income, 

leaving the determination of that definition to individual program 

administrators.

(A) These procedures adopt a definition that is reasonable in the 

bankruptcy context.

(B) The income for comparison to the poverty guidelines is the 

‟Total Combined Monthly Income” as reported (or as will be 

reported) on Schedule I.

(C) Amounts received as non-cash government assistance must 

be deducted from the total amount reported on Schedule I 

for fee waiver consideration.

(3) ‟Family size” may be defined as the debtor(s), the debtor’s spouse 

(unless the spouses are separated and a joint petition is not being 

filed), and any dependents listed on Schedule I.

Note: The DHHS uses the term ‟family unit” instead of ‟family size” 

but does not publish a standard definition of ‟family unit.”

(4) The district court or bankruptcy court should consider the totality of 

the circumstances in determining whether the debtor is unable to 

pay the fee in installments as provided in 28 U.S.C. § 1930(f)(1). 

Official Form 103B elicits information relevant to this determination.

(5) A debtor may qualify for a waiver of the filing fee even if the debtor 

has paid or promised to pay a bankruptcy attorney, bankruptcy 

petition preparer, or debt relief agency in connection with the filing.

Note: In 2008, Fed. R. Bankr. P. 1006(b)(1) was amended to 

delete the sentence requiring a statement in the installment fee 

application that the debtor has not paid an attorney or other person 

in connection with the case. In the installment fee application, 

debtors must certify they will not make additional payment or 
Guide to Judiciary Policy, Vol. 4, Ch. 8 Page 4

transfer any additional property to an attorney or other person for 

services in connection with the case until the filing fee is paid in full.

(b) Initial Court Procedures

(1) Filing Fees, Fee Waiver Application, Notice

(A) “Filing fee” as defined at 28 U.S.C. § 1930(f)(1), means the 

filing fee required by § 1930(a) or any other fee prescribed 

by the Judicial Conference under § 1930(b) and (c) that is 

payable to the clerk upon the commencement of a case 

under chapter 7. This includes Items 8 and 9 of the 

Bankruptcy Court Miscellaneous Fee Schedule.

(B) The court should promptly determine whether the fee waiver 

application should be granted, denied, or set for early 

hearing, on notice to the United States trustee or bankruptcy 

administrator, the case trustee, the debtor, and, if applicable, 

the attorney for the debtor.

(C) The order on the fee waiver should be transmitted to the 

United States trustee or bankruptcy administrator, the case 

trustee, the debtor, and, if applicable, the attorney for the 

debtor.

(2) Denial of Fee Waiver

(A) Any order denying a filing fee waiver application may give 

the debtor a reasonable time in which to either pay the fee in 

full or begin making installment payments.

(B) The order denying the fee waiver application should 

establish an installment payment schedule.

(C) It also should advise the debtor that failure to pay the fee or 

make timely installment payments may lead to dismissal of 

the case.

(D) A standard order is included with Official Form 103B.

(3) Conversion to Chapter 7

If a case is converted from another chapter to chapter 7, the court 

may waive any unpaid balance on the filing fee if the conditions 

described in section (a)(1) are satisfied.
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§ 820.30 Developments in the Case

(a) Conversion to Another Chapter

(1) If the filing fee for an individual chapter 7 debtor is waived and the 

debtor’s case is later converted to a case under another chapter, 

the debtor must pay the full filing fee required for that chapter.

(2) The conversion order should give the debtor a reasonable time in 

which to either pay the fee in full or begin making installment 

payments.

(b) Fee Waiver Request After Installment Payment Application

If a debtor files an application to pay the filing fee in installments and later 

applies for a waiver of the filing fee, the court may waive any unpaid 

balance of the filing fee, if the circumstances warrant.

(c) Revocation or Vacation of Order on Fee Waiver

(1) The court may vacate or revoke an order waiving the filing fee if 

developments in the case or the administration of the estate 

demonstrate that the waiver was unwarranted.

(A) The court may also vacate or revoke an order denying a 

request to waive the filing fee if developments in the case or 

administration of the estate demonstrate either that the 

factors leading to the denial of the waiver no longer exist or 

that denial of the waiver was not warranted.

(B) The court may make these determinations either on motion 

by a party in interest or sua sponte. See: Fed. R. Bankr. P. 

9023, 9024; 11 U.S.C. § 105(a).

(2) If the fee waiver is revoked or vacated, it is the debtor’s obligation 

to pay the filing fee according to the court’s order. If the debtor 

does not pay the filing fee according to the court’s order, the case 

may be dismissed.

§ 820.40 Waiver of Additional Individual Debtor Fees

(a) In addition to fees due at filing, other fees scheduled by the Judicial 

Conference under 28 U.S.C. § 1930(b) and (c) may be waived, in the 

discretion of the court, for an individual debtor whose filing fee has been 

waived, or for whom the totality of circumstances during the pendency of 

the case and appeal warrant such waiver upon request.
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(b) Courts may consider whether to extend a waiver of filing fees to all fees 

under 28 U.S.C. § 1930(b) and (c) for the duration of the case and any 

initial appeal from a decision of the bankruptcy court or to limit any waiver 

accordingly.

(1) An order granting such waiver should provide the extent of the 

waiver.

(2) If a debtor moves to extend a fee waiver to other fees under 

28 U.S.C. § 1930(b) and (c), the debtor must show that he or she 

still meets the standard of eligibility defined in § 820.20(a)(1).

(c) If the filing fee has not been waived, a debtor may still move to seek a 

waiver of other fees under 28 U.S.C. § 1930(b) and (c) by demonstrating 

that he or she meets the standard of eligibility defined in § 820.20(a)(1).

(d) Courts may establish local rules to address the application of a fee waiver 

to other fees under 28 U.S.C. § 1930(b) and (c).

§ 830 Guidance for Protection of Tax Information

The Director of the AO promulgates this Guidance Regarding Tax Information under 

11 U.S.C. § 521 as required by Section 315(c) of the Bankruptcy Abuse Prevention and 

Consumer Protection Act of 2005 (the Act) to safeguard the confidentiality of tax 

information, including tax returns, transcripts of returns, amendments to returns and any 

other document containing tax information provided by the debtor under 11 U.S.C. 

§ 521.

§ 830.10 Debtor’s Duty to Provide Tax Information

(a) Sections 521(e) and (f) of the Bankruptcy Code, which governs the 

provision of tax information, applies only to individual debtors filing under 

chapter 7, 11 or 13 of the Bankruptcy Code.

(b) Section 521(e)(2) requires a debtor to provide the trustee and any 

requesting creditor a copy or transcript of the federal income tax return 

required under applicable law for the most recent tax year ending 

immediately before the commencement of the case if filed.

(c) Fed. R. Bankr. P. 4002(b)(5) provides that the debtor’s obligation to 

provide tax information to the trustee and creditors is subject to these 

procedures.

(d) Section 521(f) requires a debtor, on the request of the court, the United 

States trustee, or any party in interest, to file with the court certain tax 
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information filed with the taxing authority during the pendency of the 

bankruptcy case.

§ 830.20 Restricted Access to Tax Information

(a) For tax information to be filed with the court, it must be entered into a 

court’s CM/ECF system by selection of the “Tax Documents” event from 

the CM/ECF event list. (Note: Because a court may customize event 

names, “Tax Documents” may also be “Tax Information” or some other 

variation.)

(1) The tax information filed using this event is restricted to those users 

assigned a “court” log in (i.e., judicial officers and court employees).

(2) All other users (including PACER users) will have access to the Tax 

Documents event indicating that tax information has been filed but 

will not have access to the tax information.

(b) No tax information filed with the bankruptcy court or otherwise provided by 

the debtor should be available to the public via the Internet, PACER, or 

CM/ECF.

§ 830.30 Tax Information Disclosure Requests

To gain access to a debtor’s tax information under 11 U.S.C. § 521(f), the United States 

trustee or bankruptcy administrator, case trustee, and any party in interest, including a 

creditor, must follow the procedures provided below:

(a) A written request that a debtor file copies of tax returns with the court 

under 11 U.S.C. § 521(f) must be filed with the court and served on the 

debtor and debtor’s counsel, if any.

(b) To obtain access to debtor’s tax information that is filed with the 

bankruptcy court, the movant must file a motion with the court, which 

should include:

(1) a description of the movant’s status in the case, to allow the court 

to ascertain whether the movant may properly be given access to 

the requested tax information;

(2) a description of the specific tax information sought;

(3) a statement indicating that the information cannot be obtained by 

the movant from any other source; and

(4) a statement showing a demonstrated need for the tax information.
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(c) An order granting a motion for access to tax information should include 

language advising the movant that the tax information obtained is 

confidential and should condition dissemination of the tax information as 

appropriate under the circumstances of a particular case. At the discretion 

of the court, the order may state that sanctions may be imposed for 

improper use, disclosure, or dissemination of the tax information.

§ 830.40 Approved Access to Tax Information

(a) Local courts have authority to determine procedures, the details of which 

are within the discretion of the court, for transmitting the tax information to 

the movant when access has been granted. Possible methods include 

mailing a hard copy or developing procedures to view tax information at 

the clerk’s office.

(b) The transmission of the tax information to the movant, by whatever means 

the court deems appropriate, should be recorded as a docket event in 

CM/ECF so that the docket will reflect that the court has taken the action 

necessary to effect the provisions of its order granting access.

§ 830.50 Required Redaction of Debtor Tax Information

(a) The following redaction requirements apply to all tax information provided 

consistent with section 521 of the Bankruptcy Code:

(b) Debtors providing tax information under 11 U.S.C. § 521 should redact 

personal information according to the criteria provided in Fed. R. Bankr. P. 

9037. A debtor should therefore redact personal identifiers in any tax 

information required to be filed with the court or provided to the trustee or 

creditor(s), in either electronic or paper form, as follows:

(1) Social Security Numbers

If an individual’s social security number is included, only the last 

four digits of that number should appear.

(2) Individual Taxpayer Identification Number (ITIN)

If an individual taxpayer has an ITIN instead of a social security 

number, only the last four digits of the ITIN should appear.

(3) Names of Minor Children

If a minor child is identified, only the child’s initials should appear.
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(4) Dates of Birth

If an individual’s date of birth is included, only the year should 

appear.

(5) Financial Account Numbers

If financial account numbers are provided, only the last four digits of 

these numbers should appear.

(c) Court employees are not responsible for redacting any of the personal 

identifying information contained in documents filed with the court. The 

responsibility for redacting personal identifiers rests solely with the debtor.

(d) Failure to follow these procedures waives the protection afforded by them.

(1) Failure to select the “tax information” event in the CM/ECF system 

to file a document containing tax information with the court will 

make the document available to the public via the internet, PACER, 

or CM/ECF.

(2) Filing a document containing unredacted personal information with 

the court waives the protection of Fed. R. Bankr. P. 9037(g). 

Section (h) of Rule 9037 provides a process for filing a motion to 

redact personal information in a previously filed document. See: 

Fed. R. Bankr. P. 9037.