In short
Schedule E/F covers every debt that isn’t secured by property: credit cards, medical bills, personal loans, taxes, support obligations, student loans.
It splits them in two. Priority claims are the ones the Bankruptcy Code puts ahead of the rest, mainly domestic support and certain taxes. Nonpriority claims are everything else, and for most filers that’s the longer list.
Who files it
Every individual debtor, in Chapter 7 and Chapter 13.
What it asks
Part 1: List All of Your PRIORITY Unsecured Claims
Each priority creditor, the amount, how much of it is priority, and the type: domestic support obligations, taxes and certain other debts owed to the government, claims for death or personal injury while intoxicated, or other.
Part 2: List All of Your NONPRIORITY Unsecured Claims
Each remaining creditor, the amount, when the debt was taken on, and its type: student loans, obligations from a separation agreement or divorce that weren’t reported as priority, debts to pension or profit-sharing plans, or other.
Part 3: List Others to Be Notified About a Debt That You Already Listed
Collection agencies, debt buyers and anyone else who should get notice about a debt in Part 1 or 2.
Part 4: Add the Amounts for Each Type of Unsecured Claim
Totals by type, which carry over to the summary.
When it’s filed
It’s filed with the petition, or within 14 days after it. That’s the deadline Bankruptcy Rule 1007(c) sets for the schedules and statements.
Related forms
- Schedule D: Creditors Who Have Claims Secured by Property (Official Form 106D)
- Schedule G: Executory Contracts and Unexpired Leases (Official Form 106G)
- Schedule H: Your Codebtors (Official Form 106H)
- Summary of Your Assets and Liabilities and Certain Statistical Information (Official Form 106Sum)
The official form
Official Form 106E/F is 6 pages long and is used in Chapter 7 and Chapter 13 cases. This guide describes the 12/15 revision, the date printed beside the form’s title. The federal courts publish the form and replace it when it changes, so their page always has the current one.
BK Prepare’s questionnaire builds the list of forms for a case from your answers, and includes this one when it applies.