Unfortunately, no--you can't legally hide income or assets from the bankruptcy trustee. A bankruptcy filer has to disclose all of his income, and all of his bank accounts and other assets; it doesn't matter whether it's a separate account or not. (Consider: if this wasn't the rule, *everyone* would hide 90% of their assets and just disclose a tiny bit.)Also, you say the "per diem" is tax free. It *might be,* if it's for expenses actually incurred while traveling or entertaining or etc. for business. But if this is a way for your husband's employer to give him extra income without it being linked to business expenses, then it is actually extra income and taxes should be paid on it.