§507 Priority Claims in New York

How 11 U.S.C. § 507 applies in New York — federal bankruptcy law, New York district data.

What §507 Priority Claims Does

Not all unsecured debts are equal. Priority claims — domestic support, certain taxes, wages owed to employees, and specific government claims — get paid before general unsecured creditors. In Chapter 13, priority claims must be paid in full over the plan.

Key points:

Domestic support obligations = 1st priority
Most recent 3 years of income taxes = often priority
Chapter 13 plans must pay priority claims in full or plan cannot be confirmed
Priority claims that survive discharge include student loans, most taxes within 3 years, DSO

New York Bankruptcy Data (FJC)

127,960

Total filings

66.5%

Dismiss rate

40,064

Prior filers

15.7%

Prior discharge rate

Apply This to Your Case

The rules above are federal — they apply identically in every state. What varies by state is exemptions (§522), median income thresholds (means test), and case-law interpretations of ambiguous terms. For a New York-specific answer, check the screener or consult a local attorney.

What §507 Priority Claims Does

New York Bankruptcy Data (FJC)

Apply This to Your Case

Related New York Statutes

§507 Priority Claims in Other States