As enacted, BAPCPA requires debtors to file copies of all payment advices (i.e., pay stubs) from employers for the 60 days preceding filing. Many districts are promulgating local rules and procedural orders directing debtors not to file these advices with the petition but, instead, to turn them over the case trustee prior to the first meeting of creditors.

BAPCPA also requires debtors to deliver to the case trustee, not later than 7 days prior to the first meeting of creditors, a copy of the debtor’s most recent federal income tax return or a tax transcript. The debtor must also furnish a copy to any creditor who makes a request at least 15 days prior to the first meeting. Many consumer bankruptcy attorneys obtain a MFTRA-X transcript from the IRS and redact at least the first 5 digits of the debtor’s social security number. This kind of transcript contains substantially less personal information than a full return.

The Judicial Conference has designed new forms to permit individuals who have primarily consumer debts to meet the new requirement that they disclose their monthly net income—a defined term under BAPCPA with a complicated definition. The forms are labeled B22A for Chapter 7 cases, B22B for Chapter 11 cases, and B22C for Chapter 13 cases. The most frequent cause for dismissing pro-se cases in the early days after October 17, 2005, has been failure to file this form.

A Chapter 13 debtor must file with the IRS all tax returns due within the 4 years preceding filing. These returns must be turned over to the case trustee and any interested creditor, but only upon request. Some consumer bankruptcy attorneys plan to resist creditor requests for copies of these tax returns except upon a showing of need and an order from the court.

The United States Trustee’s office has announced that it will not file enforcement motions against debtors who cannot produce the new documents due to natural disasters. In practice, this means that victims of the 2005 hurricanes who can’t locate their pay stubs will still be able to file.