As a general rule, taxes older than 3 years will be discharged (2007 taxes and earliar) as long as you filed a return. Tax refunds owed to any debtor will need to be paid to the trustee (ie. you can't keep the refund).
It isn't clear from you question whether you are speaking about taxes you owe or a tax refund. Unless your tax refund falls into one of the categories of exempt assets available in your state, most people have to forfeit their upcoming tax refund to the bankruptcy trustee to be used to pay a small portion of their debts.
Might your tax refund be eligible for an exemption? The easiest way to find out is to search the laws in your state for exemptions. Since most states post state laws on the state webpage, this is pretty simple to find.
If you are wondering about what happens to your tax refund in Ohio, here's the answer from an Ohio Attorney.
You have 2 exemptions that can be applied to an tax refund. The first is "cash and the right to receive cash." This exemption also has to cover whatever you have in your pants and your bank accounts on the day of filing. So keep those amounts low by spending your cash on gas, groceries, car repairs, home repairs, clothes and furniture and housewares worth less than $500.00, if sold. Then it will cover more of your tax refund.
Your second exemption is the "Wild Card" exemption. People often use this too cover up to $1,150.00 of their tax refund. But you can use your wild card for anything else that you may need to exempt.
REMEMBER; YOU CAN DOUBLE BOTH OF THESE EXEMPTIONS IF YOUR FILE WITH YOUR SPOUSE AND THEY ARE JOINT ON THE RETURN.
You have probably already spent your 2010 tax refund. So it's your 2011 tax refund that you need to pay attention to. You have only earned about 1/4 of the refund so far this year, So it is relatively small now. So you may want to file now. Yep, it's a prorated to the date that you file bankruptcy. And don't worry, the Trustee will do the calculations for you. And yes, they are pretty fair about it usually. Good luck.
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Disclaimer: Please note that this answer does not constitute legal advice, and should not be relied on, since each state has different laws, each situation is fact specific, and it is impossible to evaluate a legal problem without a comprehensive consultation and review of all the facts and documents at issue. This answer does not create an attorney-client relationship.