Official Form 106E/F — Schedule E/F: Creditors Who Have Unsecured Claims

Worksheet to Assist in Preparing Official Form 106E/F

IMPORTANT: This is a practice-aid worksheet only. The official form must be downloaded from uscourts.gov or prepared using approved bankruptcy software. File the official form, not this worksheet. Schedule E/F must list ALL creditors with unsecured claims, both priority and nonpriority.

Court Heading

UNITED STATES BANKRUPTCY COURT

FOR THE [________________________________] DISTRICT OF [________________________________]

In re:

Debtor 1: [________________________________]
Debtor 2 (if filing jointly): [________________________________]

Case Number: [________________________________] (if known)
Chapter: [____] (7, 11, 12, or 13)

Part 1: Priority Unsecured Claims

Instructions: List all creditors who have unsecured claims that are entitled to priority under 11 U.S.C. § 507(a). If a claim is only partially entitled to priority, list the entire claim here in Part 1. Specify the amount entitled to priority and the amount that is not entitled to priority. List each priority category separately.

Category 1: Domestic Support Obligations — 11 U.S.C. § 507(a)(1)

Includes child support, spousal support, alimony, and maintenance obligations owed to a spouse, former spouse, child, child's parent or guardian, or a governmental unit.

Subtotal — Domestic Support Obligations:
- Priority amount: $[________________________________]
- Nonpriority amount: $[________________________________]

Category 2: Taxes and Certain Other Debts Owed to Governmental Units — 11 U.S.C. § 507(a)(8)

Includes income taxes for tax years ending within 3 years before filing, property taxes assessed within 1 year before filing, trust fund taxes (employment/withholding taxes), and certain excise taxes.

Subtotal — Taxes:
- Priority amount: $[________________________________]
- Nonpriority amount: $[________________________________]

Category 3: Claims for Death or Personal Injury While Debtor Was Intoxicated — 11 U.S.C. § 507(a)(10)

Includes claims for death or personal injury resulting from debtor's operation of a motor vehicle, vessel, or aircraft while legally intoxicated.

Subtotal — Death/Personal Injury (Intoxication):
- Priority amount: $[________________________________]
- Nonpriority amount: $[________________________________]

Category 4: Other Priority Claims

Use this section for any priority claims under other subsections of 11 U.S.C. § 507(a) not covered above, including:
- § 507(a)(4) — Wages, salaries, and commissions (up to $17,150 earned within 180 days before filing)
- § 507(a)(5) — Contributions to employee benefit plans
- § 507(a)(6) — Grain farmers and fishermen
- § 507(a)(7) — Deposits by individuals (up to $3,350)

Subtotal — Other Priority Claims:
- Priority amount: $[________________________________]
- Nonpriority amount: $[________________________________]

Part 1 Summary — Total Priority Unsecured Claims

Part 2: Nonpriority Unsecured Claims

Instructions: List all creditors who have unsecured claims that are NOT entitled to priority under 11 U.S.C. § 507(a). Common categories include credit card debt, medical bills, personal loans, utility bills, student loans, and deficiency claims from surrendered collateral.

Creditor Listing

Creditor 2.1

Creditor Name: [________________________________]

Mailing Address: [________________________________]

City, State, ZIP: [________________________________]

Account Number (last 4 digits): [____]

Date Debt Was Incurred: [__/__/____]

Consideration for Claim (describe what the debt is for):
[________________________________]

Amount of Claim: $[________________________________]

☐ Is this claim contingent?
☐ Is this claim unliquidated?
☐ Is this claim disputed?

Does the debtor have a codebtor? ☐ Yes ☐ No
If yes, codebtor name: [________________________________]

Creditor 2.2

Creditor Name: [________________________________]

Mailing Address: [________________________________]

City, State, ZIP: [________________________________]

Account Number (last 4 digits): [____]

Date Debt Was Incurred: [__/__/____]

Consideration for Claim:
[________________________________]

Amount of Claim: $[________________________________]

☐ Is this claim contingent?
☐ Is this claim unliquidated?
☐ Is this claim disputed?

Does the debtor have a codebtor? ☐ Yes ☐ No
If yes, codebtor name: [________________________________]

Creditor 2.3

Creditor Name: [________________________________]

Mailing Address: [________________________________]

City, State, ZIP: [________________________________]

Account Number (last 4 digits): [____]

Date Debt Was Incurred: [__/__/____]

Consideration for Claim:
[________________________________]

Amount of Claim: $[________________________________]

☐ Is this claim contingent?
☐ Is this claim unliquidated?
☐ Is this claim disputed?

Does the debtor have a codebtor? ☐ Yes ☐ No
If yes, codebtor name: [________________________________]

Creditor 2.4

Creditor Name: [________________________________]

Mailing Address: [________________________________]

City, State, ZIP: [________________________________]

Account Number (last 4 digits): [____]

Date Debt Was Incurred: [__/__/____]

Consideration for Claim:
[________________________________]

Amount of Claim: $[________________________________]

☐ Is this claim contingent?
☐ Is this claim unliquidated?
☐ Is this claim disputed?

Does the debtor have a codebtor? ☐ Yes ☐ No
If yes, codebtor name: [________________________________]

Creditor 2.5

Creditor Name: [________________________________]

Mailing Address: [________________________________]

City, State, ZIP: [________________________________]

Account Number (last 4 digits): [____]

Date Debt Was Incurred: [__/__/____]

Consideration for Claim:
[________________________________]

Amount of Claim: $[________________________________]

☐ Is this claim contingent?
☐ Is this claim unliquidated?
☐ Is this claim disputed?

Does the debtor have a codebtor? ☐ Yes ☐ No
If yes, codebtor name: [________________________________]

Creditor 2.6

Creditor Name: [________________________________]

Mailing Address: [________________________________]

City, State, ZIP: [________________________________]

Account Number (last 4 digits): [____]

Date Debt Was Incurred: [__/__/____]

Consideration for Claim:
[________________________________]

Amount of Claim: $[________________________________]

☐ Is this claim contingent?
☐ Is this claim unliquidated?
☐ Is this claim disputed?

Does the debtor have a codebtor? ☐ Yes ☐ No
If yes, codebtor name: [________________________________]

Creditor 2.7

Creditor Name: [________________________________]

Mailing Address: [________________________________]

City, State, ZIP: [________________________________]

Account Number (last 4 digits): [____]

Date Debt Was Incurred: [__/__/____]

Consideration for Claim:
[________________________________]

Amount of Claim: $[________________________________]

☐ Is this claim contingent?
☐ Is this claim unliquidated?
☐ Is this claim disputed?

Does the debtor have a codebtor? ☐ Yes ☐ No
If yes, codebtor name: [________________________________]

Creditor 2.8

Creditor Name: [________________________________]

Mailing Address: [________________________________]

City, State, ZIP: [________________________________]

Account Number (last 4 digits): [____]

Date Debt Was Incurred: [__/__/____]

Consideration for Claim:
[________________________________]

Amount of Claim: $[________________________________]

☐ Is this claim contingent?
☐ Is this claim unliquidated?
☐ Is this claim disputed?

Does the debtor have a codebtor? ☐ Yes ☐ No
If yes, codebtor name: [________________________________]

Creditor 2.9

Creditor Name: [________________________________]

Mailing Address: [________________________________]

City, State, ZIP: [________________________________]

Account Number (last 4 digits): [____]

Date Debt Was Incurred: [__/__/____]

Consideration for Claim:
[________________________________]

Amount of Claim: $[________________________________]

☐ Is this claim contingent?
☐ Is this claim unliquidated?
☐ Is this claim disputed?

Does the debtor have a codebtor? ☐ Yes ☐ No
If yes, codebtor name: [________________________________]

Creditor 2.10

Creditor Name: [________________________________]

Mailing Address: [________________________________]

City, State, ZIP: [________________________________]

Account Number (last 4 digits): [____]

Date Debt Was Incurred: [__/__/____]

Consideration for Claim:
[________________________________]

Amount of Claim: $[________________________________]

☐ Is this claim contingent?
☐ Is this claim unliquidated?
☐ Is this claim disputed?

Does the debtor have a codebtor? ☐ Yes ☐ No
If yes, codebtor name: [________________________________]

(Attach continuation sheets for additional creditors using the same format.)

Part 3: Statistical Summary — Types of Nonpriority Unsecured Claims

Instructions: Total the amounts for each type of nonpriority unsecured claim below. This information is for statistical reporting purposes only and does not affect the legal treatment of the claims.

Part 4: Grand Total — All Unsecured Claims

Understanding Priority Claims — Quick Reference

Priority Categories Under 11 U.S.C. § 507(a)

First Priority — § 507(a)(1): Domestic Support Obligations
- Child support, alimony, spousal maintenance, and separation agreement obligations
- Owed to a spouse, former spouse, child, child's parent or guardian, or governmental unit
- The highest-priority unsecured claim
- Nondischargeable under 11 U.S.C. § 523(a)(5)
- Must be paid in full in Chapter 13 plans under § 1322(a)(2)

Second Priority — § 507(a)(2): Administrative Expenses
- Costs and expenses of administering the bankruptcy estate
- Typically not listed on Schedule E/F (filed as separate claims)
- Includes trustee fees, attorney fees for the estate, and other professional fees

Third Priority — § 507(a)(3): Involuntary Case Gap Claims
- Claims arising in the ordinary course of the debtor's business after an involuntary petition is filed but before the order for relief
- Rarely applicable in voluntary cases

Fourth Priority — § 507(a)(4): Wages, Salaries, and Commissions
- Wages, salaries, and commissions earned within 180 days before the earlier of the filing date or cessation of business
- Priority limited to $17,150 per employee (as adjusted effective April 1, 2025)
- Any amount exceeding the cap is a general unsecured claim

Fifth Priority — § 507(a)(5): Employee Benefit Plan Contributions
- Contributions to employee benefit plans arising from services rendered within 180 days before filing
- Priority limited to $17,150 multiplied by the number of employees covered minus amounts paid under § 507(a)(4)

Sixth Priority — § 507(a)(6): Grain Farmers and Fishermen
- Claims of grain farmers against grain storage facilities and claims of fishermen against fish storage or processing facilities
- Priority limited to $8,575

Seventh Priority — § 507(a)(7): Deposits
- Money deposited by individuals for purchase, lease, or rental of property or for personal, family, or household services
- Priority limited to $3,350 per individual

Eighth Priority — § 507(a)(8): Taxes
- Income taxes for tax years ending within 3 years before filing, if returns were due (including extensions) within 3 years before filing
- Property taxes last payable without penalty within 1 year before filing
- Employment (trust fund) taxes — no time limitation
- Excise taxes for transactions within 3 years before filing
- Certain customs duties
- Tax penalties on priority taxes

Ninth Priority — § 507(a)(9): Commitment to Federal Depository Institution
- Commitment to FDIC or similar institutions

Tenth Priority — § 507(a)(10): Death or Personal Injury (Intoxication)
- Claims for death or personal injury resulting from the debtor's operation of a motor vehicle, vessel, or aircraft while legally intoxicated
- Nondischargeable under 11 U.S.C. § 523(a)(9)

Practitioner Notes and Practice Tips

Accuracy of Mailing Addresses

• Complete and current mailing addresses for all creditors are essential. The bankruptcy court uses the creditor matrix (derived from Schedules D, E/F, G, and H) to mail all notices, including the § 341 meeting notice, bar dates for filing proofs of claim, and discharge notices.
• If a creditor does not receive proper notice due to an incorrect address, the creditor's claim may survive the discharge. See 11 U.S.C. § 523(a)(3).
• Verify addresses using recent billing statements, credit reports, or the creditor's official website.

Account Numbers

• Only the last 4 digits of account numbers should be listed on Schedule E/F. This is a privacy protection measure under Fed. R. Bankr. P. 9037.
• Do not include full Social Security numbers, taxpayer identification numbers, or full financial account numbers.

Contingent, Unliquidated, and Disputed Claims

• Contingent: A claim that depends on an event that has not yet occurred (e.g., a guaranty obligation that is triggered only if the primary debtor defaults).
• Unliquidated: A claim whose amount has not yet been determined (e.g., a pending lawsuit where damages have not been adjudicated).
• Disputed: A claim the debtor disagrees with, either as to liability or amount.
• Checking these boxes does not itself resolve the claim. The claim may still need to be objected to formally or determined through adversary proceedings.

Domestic Support Obligations

• Domestic support obligations (DSOs) receive the highest priority and are nondischargeable in both Chapter 7 and Chapter 13.
• In Chapter 13, the debtor must remain current on post-petition DSOs as a condition of confirmation and discharge. See 11 U.S.C. §§ 1322(a)(2), 1325(a)(8), 1328(a).
• DSOs include not only court-ordered support but also obligations arising from separation agreements and property settlement agreements (to the extent they constitute support).

Tax Claims — Timing Analysis

• Whether a tax claim receives priority depends on precise timing calculations. Practitioners should carefully analyze:
• When the tax return was due (including extensions)
• When the tax was assessed
• Whether a tax return was actually filed
• Whether the assessment was within 240 days of filing (for assessed but unpaid taxes)
• Taxes that do not qualify for priority treatment are general unsecured claims and may be dischargeable if they meet the requirements of 11 U.S.C. § 523(a)(1).

Student Loans

• Student loan debt is generally nondischargeable under 11 U.S.C. § 523(a)(8), but the debtor must still list student loan creditors on Schedule E/F.
• To obtain a discharge of student loan debt, the debtor must file a separate adversary proceeding and demonstrate "undue hardship" under the Brunner test or the totality-of-circumstances test (depending on the circuit).
• Recent legislative and regulatory developments may affect student loan dischargeability. Practitioners should research the current state of the law.

Codebtor Issues

• If a codebtor exists (someone else is also liable for the same debt), the codebtor should be listed on Schedule H.
• In Chapter 13, the codebtor stay under 11 U.S.C. § 1301 protects codebtors on consumer debts from collection actions during the case.
• In Chapter 7, no codebtor stay exists, and creditors may pursue codebtors immediately.

Common Pitfalls

☐ Omitting creditors — Every unsecured creditor must be listed on Schedule E/F, even if the debtor disputes the debt or believes it has been paid. Omitting a creditor may prevent the discharge of that debt.

☐ Listing secured debts on Schedule E/F — Secured debts belong on Schedule D. If a secured debt has a deficiency balance (the debt exceeds the collateral value), the unsecured deficiency portion should be listed on Schedule E/F as a nonpriority unsecured claim.

☐ Incorrect priority classification — Misclassifying a priority claim as nonpriority (or vice versa) can affect Chapter 13 plan confirmation, dividend calculations, and trustee objections. Verify each priority designation against 11 U.S.C. § 507(a).

☐ Stale or incorrect addresses — Incorrect creditor addresses can result in claims surviving the discharge under 11 U.S.C. § 523(a)(3). Use the most recent address available.

☐ Failing to list nondischargeable debts — Even if a debt is nondischargeable (e.g., student loans, recent taxes, DUI judgments), it must still be listed on Schedule E/F. Failure to list is separate from dischargeability.

☐ Including full account numbers — Only the last 4 digits should appear. Full account numbers create privacy risks and violate Fed. R. Bankr. P. 9037.

☐ Not analyzing tax claim priority — Tax claims require careful timing analysis. A tax claim that is past the 3-year lookback period may be a general unsecured claim rather than a priority claim, which can significantly benefit the debtor.

☐ Inconsistencies between schedules — The total unsecured claims on Schedule E/F must match the unsecured claim totals on the Summary of Assets and Liabilities (Form 106Sum). Inconsistencies trigger deficiency notices.

☐ Omitting codebtor information — If a codebtor exists, the debtor should note it on Schedule E/F and list the codebtor on Schedule H. This is critical for Chapter 13 codebtor stay purposes.

☐ Not updating after case conversion — If a case converts from Chapter 13 to Chapter 7 (or vice versa), the schedules should be reviewed and amended if necessary. New debts incurred post-petition in the original chapter may need to be added.

State-Specific Variation Notes

California

• California's community property laws (Cal. Fam. Code §§ 760-761) may affect the characterization of debts listed on Schedule E/F. Community debts are obligations of the marital community, and both spouses' interests may be affected.
• California has specific rules regarding medical debt collection (Cal. Health & Safety Code § 127425) that may affect how medical debts are listed and treated.
• The California Franchise Tax Board (FTB) address for listing state tax claims: Franchise Tax Board, P.O. Box 942840, Sacramento, CA 94240.
• California property taxes are administered by county tax collectors. Use the specific county address.

Texas

• Texas community property laws (Tex. Fam. Code §§ 3.001-3.008) distinguish between community debts and separate debts. This distinction affects which debts are included in a joint filing.
• Texas has no state income tax, so state income tax claims will not appear on Schedule E/F for Texas residents.
• The Texas Comptroller of Public Accounts handles state sales and franchise tax claims: Comptroller of Public Accounts, P.O. Box 13528, Austin, TX 78711.
• Texas has specific consumer protection laws regarding debt collection (Tex. Fin. Code Ch. 392) that may affect claim validity.

Florida

• Florida is not a community property state, so each debtor's debts are generally separate.
• Florida has no state income tax, so state income tax claims will not appear for Florida residents.
• The Florida Department of Revenue handles state sales tax and other tax claims: Department of Revenue, 5050 W. Tennessee St., Tallahassee, FL 32399.
• Florida's homestead protection (Fla. Const. Art. X, § 4) may interact with deficiency claims from surrendered real property, which would be listed as nonpriority unsecured claims on Schedule E/F.

New York

• New York is not a community property state. Each debtor's obligations are individually analyzed.
• New York State income tax claims should be directed to: NYS Department of Taxation and Finance, W.A. Harriman State Campus, Albany, NY 12227.
• New York City residents may have both state and city income tax obligations, each of which should be listed separately if they qualify as priority claims.
• New York's consumer credit laws (N.Y. Gen. Bus. Law Art. 29-H) and the New York City Department of Consumer and Worker Protection regulations may affect consumer debt listings.
• Medical debt protections under New York law may affect the characterization and collectability of medical claims.

Filing Instructions

1. Download the current official form from uscourts.gov or your court's local forms page.
2. Gather all creditor information. Pull a current credit report from all three bureaus (Equifax, Experian, TransUnion) and review recent mail, billing statements, court records, and collection notices.
3. Separate priority from nonpriority claims. Carefully analyze each debt under 11 U.S.C. § 507(a) to determine if any priority status applies.
4. Complete Part 1 first (priority unsecured claims), then Part 2 (nonpriority unsecured claims).
5. Verify all mailing addresses using current statements, credit reports, or creditor websites.
6. Include only the last 4 digits of account numbers.
7. Mark contingent, unliquidated, and disputed claims appropriately for each creditor.
8. Complete the statistical summary in Part 3, totaling claims by category.
9. Cross-check with other schedules:
   - Deficiency balances from Schedule D secured debts should appear as nonpriority unsecured claims.
   - Codebtors from Schedule E/F should appear on Schedule H.
   - Totals must match Form 106Sum (Summary of Assets and Liabilities).
10. File Schedule E/F with all other schedules and Form 106Dec (Declaration).
11. Amend if necessary. If you discover additional creditors or changes in claim amounts after filing, promptly file an amended Schedule E/F with a new Form 106Dec.

Related Forms

Sources and References

• Official Form 106E/F (PDF) — U.S. Courts
• Schedule E/F: Creditors Who Have Unsecured Claims — U.S. Courts
• Instructions for Bankruptcy Forms for Individuals (2025) — U.S. Courts
• 11 U.S.C. § 507 — Priorities — Cornell Law Institute
• 11 U.S.C. § 523 — Exceptions to Discharge — Cornell Law Institute
• Completing Schedule E/F — Nolo
• Schedule E/F Full Form Instructions — NextChapter

This worksheet is provided as a practice aid by ezel.ai and is not an official court form. Penalty for making a false statement, concealing property, or obtaining money or property by fraud in connection with a bankruptcy case: fines up to $250,000 or imprisonment for up to 20 years, or both. 18 U.S.C. §§ 152, 1341, 1343, 1519, and 3571.