Per IRS Publication 908 Bankruptcy Tax Guide
, page 3: Individuals in Chapter 12 or 13 Bankruptcy
Only individuals may file a chapter 13 bankruptcy. Chapter 13 relief is not available to corporations or partnerships. The bankruptcy estate is not
treated as a separate entity for tax purposes when an individual files a petition under chapter 12 (Adjustment of Debts of a Family Farmer or Fisherman with Regular Annual Income
) or 13 (Adjustment of Debts of an Individual with Regular Income
) of the Bankruptcy Code. In these cases the individual continues to file the same federal income tax returns that were filed prior to the bankruptcy petition, Form 1040 U.S. Individual Income Tax Return
On the debtor's return, Form 1040, report all income received during the entire year and deduct all allowable expenses. Do not include in income the amount from any debt canceled due to the debtor's bankruptcy. To the extent the debtor has any losses, credits, or basis in property that were reduced because of canceled debt, these reductions must be included on the debtor's return.