The one-sentence version
Form 106Dec is a signed oath that everything you wrote on Schedules A/B, C, D, E/F, G, H, I, and J is "true and correct" to the best of your knowledge — and that you understand lying on the schedules is a federal crime punishable by up to 5 years in prison and a $250,000 fine under 18 U.S.C. §§ 152 and 3571.
What's on the form
One page. Two sections worth knowing about.
Part 1 — Sign below
A single block of text that begins with the standard federal perjury language ("I declare under penalty of perjury that..."), followed by your signature, the date, and a printed name. If you're filing jointly, your spouse signs and dates a second line directly below yours.
Part 2 — Bankruptcy petition preparer (if any)
A separate box that only applies if you paid a non-attorney "petition preparer" to type up your forms. Petition preparers are a specific federally regulated category — they're not attorneys, they can't give legal advice, and they have to disclose themselves here with their name, address, Social Security number, and fee charged. If you used BK Prepare or any other self-prep software, this box stays blank — software is not a "petition preparer" under the statute.
Good to know: The petition preparer rules exist because before they were tightened in 2005, a cottage industry of unlicensed "paralegal" services would charge filers high fees while quietly giving legal advice they weren't qualified to give. The disclosure box on 106Dec is part of the cleanup.
Why it matters more than it looks
The schedules are the substance of the case. The declaration is what makes them legally binding. Once you sign 106Dec:
- Every figure on every schedule is treated as if you said it under oath in court.
- The trustee can use any omission or misstatement to object to your discharge.
- The U.S. Trustee or any creditor can refer suspected false statements to the FBI for criminal investigation.
- If you later discover an error and don't promptly correct it, that delay is itself evidence of intent.
The good news: honest mistakes are forgiven. Trustees see typos and forgotten items every day; the standard response is an amended schedule plus an amended declaration. Concealment, on the other hand — hiding an asset, an account, a lawsuit, a recent transfer — is the textbook way to lose your discharge under 11 U.S.C. § 727.
What to do if you find a mistake after signing
File an amended schedule promptly. The amendment itself requires a new 106Dec (signed again) covering the amended pages. Most courts charge a small fee ($34 at the time of writing) for amendments to creditor schedules. Voluntary, prompt amendments are almost never penalized; concealment that the trustee finds is.
Watch out: "I forgot" is a defense to fraud charges, not to dismissal. If you remember a forgotten bank account after the 341 meeting but before discharge, amend immediately — don't wait. Trustees are far more lenient when you bring the omission to them than when they catch it.
Common mistakes
- Forgetting to sign — yes, really. The court will issue a deficiency notice and put your discharge on hold until you sign and re-file.
- Filling in the petition preparer box because the filer "helped" them — friends and family don't count; only paid non-attorney preparers do.
- Joint case where only one spouse signs. Both spouses need to sign separately.
- Wet vs. electronic signature confusion. Most districts accept a scanned signature; a few still require an "original ink" copy be kept on file by the filer. Check your local rules.
Related forms
The declaration covers every Form 106 schedule: A/B, C, D, E/F, G, H, I, and J. See the complete forms index.