State and Federal income taxes may or may not be discharged in Federal Bankruptcy Court.
"Whether a federal tax debt may be discharged depends on the unique facts and circumstances of each case. Consult your bankruptcy attorney to determine which tax debts may be discharged."
For more information, please see the U.S. Courts Bankruptcy Basics Web page, particularly "The Chapter 7 Discharge."
See also this TurboTax Help.
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