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Bankruptcy Tax Discharge 3-2-240 Date Calculator
Calculate the three-year, two-year, and 240-day federal baseline markers from entered tax dates
Reviewed output branch: the federal arithmetic and source versions named in the result. State, district, trustee, tolling, and legal-effect conclusions remain held unless the result identifies a matched source.
Direct answer
What this workpaper does
This calculator produces the federal three-year, two-year, and 240-day baseline markers from the entered return and assessment dates. It does not apply tolling, resolve late-return doctrine, classify the tax, or determine dischargeability.
Use it when: The debtor has federal or state income-tax debt and counsel is considering filing timing.
- Page reviewed
- August 24, 2026
- Source links checked
- August 21, 2026
- Implemented rule scope
- Federal baseline markers reviewed August 2026; tolling and controlling late-return law are not applied
Method
This workpaper uses deterministic arithmetic, chronology, reconciliation, or coverage logic from the entered fields. It does not persist client facts or send field values to general analytics.
Explicitly separate federal baseline arithmetic from jurisdiction-dependent late-return doctrine and tolling.
Before relying on it
- 01Verify the return due date, including extensions.
- 02Match the filed and assessment dates to transcripts.
- 03Identify every possible tolling event with start and end dates.
- 04Apply controlling late-return and dischargeability law before selecting a filing date.
What the workpaper returns
- Three-year baseline marker
- Two-year baseline marker
- 240-day pre-tolling marker for each assessment
- Latest entered federal baseline marker
- Tolling facts that remain unresolved
- Dischargeability status held for attorney review
Representative facts
Worked example
- Scenario
- A 2021 return was due April 18, 2022, filed October 1, 2022, and assessed January 15, 2024, with a projected bankruptcy filing on January 15, 2026.
- Result
- The workpaper returns April 18, 2025 for the three-year marker, October 1, 2024 for the two-year marker, September 11, 2024 for the 240-day pre-tolling marker, and April 18, 2025 as the latest entered federal baseline marker.
- Boundary
- Offer-in-compromise periods, prior cases, statutory suspension buffers, late-return law, fraud or evasion, tax type, and final dischargeability remain outside this arithmetic.
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