2.19.a Payroll Withholding
| Jurisdiction | United States |
a. Effect on tax year
For the purposes of any state or local law imposing a tax on or measured by income, the taxable period of a debtor that is an individual shall terminate on the date of the order for relief, unless the case was converted under Bankruptcy Code § 1112 (conversion or dismissal from Chapter 11) or §1208 (conversion or dismissal from Chapter 12). 11 U.S.C. §728. This affects the tax year.
The Chapter 7 estate for an individual (and a Chapter 11 estate) is a separate taxpaying entity (IRC...
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