Insolvency Worksheet - Question on a Liability - Can I add back taxes owed?

Hello everyone!

 

In completing my insolvency worksheet, for liabilities, do I add my prior tax return liabilities that weren't yet paid or filed, as of the date of my 1099-C?  I had a couple years of unfiled returns, and owed on them.   I did file back tax returns in October and am now on a payment plan, but my 1099-C(s) were all in March - May, before the filing of the back tax returns, but the debt was still owed regardless if filed or not.

 

So my question is only if I can add my Tax Return Debt Liability to Insolvency Worksheet, if I had not yet submitted that tax return?  

 

Thank you for your interest in helping me!