How to Fill Out and File Schedule E/F (Official Form 106E/F)

Schedule E/F (Official Form 106E/F) is the bankruptcy schedule where you list every debt that isn’t backed by collateral, split into Part 1 for priority claims that get paid first and Part 2 for everything else. To fill it out correctly, you gather your creditor records, enter each debt with a creditor name and address, the last four digits of the account number, the date the debt was incurred, and the balance on your filing date, mark whether each claim is contingent, unliquidated, or disputed, total the amounts in Part 4, and file the completed schedule with the bankruptcy court either alongside your petition or within 14 days of it.1Cornell Law School. Federal Rules of Bankruptcy Procedure Rule 1007 – Lists, Schedules, Statements, and Other Documents The fillable PDF is available from the U.S. Courts website.

What to Pull Together Before You Start

Working from memory produces gaps, and a debt left off Schedule E/F may not be discharged. Before you open the form, collect the paperwork that tells you who you owe, how much, and when the debt started.

  • Recent billing statements and collection letters from the past six months. These carry current balances, creditor names, mailing addresses, and account numbers.
  • Credit reports from all three major bureaus. They surface debts you may have forgotten, like old medical bills sent to collections or dormant store cards, and the court expects your entries to be consistent with what the bureaus show.
  • IRS and state tax notices showing balances due. Most of these belong in Part 1.
  • Child support and alimony orders, lawsuit papers, and pending litigation documents. These help you identify priority debts and contingent claims.
  • Loan agreements with cosigners. If someone cosigned with you, their name and address go on a separate form, Schedule H.

Part 1: Priority Unsecured Claims

Part 1 is for debts that federal bankruptcy law treats as special. These claims are paid before general unsecured creditors when the trustee distributes any available money, and most of them survive the discharge. The form gives you four checkboxes to classify each priority claim:

  • Domestic support obligations. Alimony, child support, and similar family-law debts owed to a spouse, former spouse, or child sit at the top of the priority ladder.2Office of the Law Revision Counsel. 11 U.S. Code 507 – Priorities
  • Taxes and certain other debts owed to the government. Income taxes from returns due within the last three years (including extensions), payroll taxes, and certain other governmental claims.2Office of the Law Revision Counsel. 11 U.S. Code 507 – Priorities
  • Claims for death or personal injury caused while you were intoxicated.
  • Other. Less common categories, including unpaid employee wages up to $17,150 per person for wages earned within 180 days before filing, and contributions to employee benefit plans.3Office of the Law Revision Counsel. 11 USC 507 – Priorities

For each creditor in Part 1, enter the full legal name and mailing address, the last four digits of the account number, the date the debt was incurred, and the amount owed on your filing date.4United States Courts. Official Form 106E/F Schedule E/F Creditors Who Have Unsecured Claims If a single claim has both a priority portion and a nonpriority portion, list it in Part 1 and show both amounts. Don’t split the entry between Part 1 and Part 2.

Part 2: Nonpriority Unsecured Claims

Part 2 covers every unsecured debt that doesn’t qualify for priority treatment. Most consumer debt lands here: credit card balances, medical bills, personal loans, past-due utility bills, and deficiency balances left after a repossession or foreclosure.

List creditors alphabetically. Provide the same core information as in Part 1, including creditor name and address, the last four digits of the account number, when the debt was incurred, and the balance on your filing date.4United States Courts. Official Form 106E/F Schedule E/F Creditors Who Have Unsecured Claims If you can’t pin down an exact balance, use the best estimate your records support and note it as estimated.

The form asks you to classify each nonpriority claim by type:

  • Student loans. Federal and private education loans belong here even though they are generally not dischargeable. The schedule is about listing what you owe, not what gets wiped out.
  • Obligations from a separation agreement or divorce. Property-settlement debts and similar obligations that aren’t domestic support already listed in Part 1.
  • Debts to pension or profit-sharing plans. Money owed to retirement accounts or employee benefit programs.
  • Other. The catch-all for credit cards, medical bills, personal loans, utility arrears, and anything else that doesn’t fit the categories above. Fill in a brief description in the “Specify” blank, such as “credit card purchases” or “emergency room visit.”

Marking Claims as Contingent, Unliquidated, or Disputed

Each entry carries three checkboxes describing the legal status of the debt. Getting these right protects you if a creditor later argues you owe more than you listed.

  • Contingent. The debt depends on something that hasn’t happened yet. A pending lawsuit is the standard example: if you lose, you’ll owe, but no obligation exists until judgment is entered.
  • Unliquidated. You know you owe something, but the exact amount hasn’t been nailed down. Personal-injury claims in litigation and unresolved contract disputes typically fit.
  • Disputed. You disagree with the creditor about the amount owed or whether you owe anything at all. If a collector insists you owe $5,000 on a debt you believe was already paid, check this box and list the amount the creditor claims.4United States Courts. Official Form 106E/F Schedule E/F Creditors Who Have Unsecured Claims

A single debt can be all three at once. When in doubt, check every box that applies. It costs nothing and preserves your ability to challenge the claim later.

Codebtors and Community Property

If anyone else shares responsibility for a debt you’re listing, whether a cosigner on a car loan, a spouse who co-signed a credit card, or a business partner on a line of credit, disclose that on Schedule H (Official Form 106H).5United States Courts. Official Form 106H Schedule H – Your Codebtors Schedule H asks for the codebtor’s name, address, and which creditor the shared debt is owed to. Skipping it means those codebtors won’t receive notice of your bankruptcy.

The form also asks whether you live in a community-property state. If you do and you’re filing individually rather than jointly, debts incurred during the marriage may be community obligations even when your spouse’s name isn’t on the account. Answer honestly so the trustee can administer the estate correctly.

Totaling in Part 4

After every creditor is listed, total the amounts by claim type in Part 4. This is a statistical summary required under 28 U.S.C. § 159; it doesn’t change how your case is handled, but the court expects it.4United States Courts. Official Form 106E/F Schedule E/F Creditors Who Have Unsecured Claims Add up domestic support obligations, taxes, intoxication-related claims, and other priority debts from Part 1, then do the same for student loans, divorce-related obligations, pension debts, and other nonpriority debts from Part 2. Check the arithmetic. Inconsistencies between the line items and the totals are one of the most common reasons courts flag schedules for correction.

Adding Continuation Pages

The base form has room for only two priority creditors in Part 1 and three nonpriority creditors in Part 2. Most filers need more. Copy the relevant Part’s continuation page, number each additional entry sequentially, and write your name and case number (if you have one yet) at the top of every extra page.4United States Courts. Official Form 106E/F Schedule E/F Creditors Who Have Unsecured Claims Attach continuation pages directly behind the corresponding Part.

Filing the Completed Schedule

Schedule E/F is one piece of a larger packet. Under Federal Rule of Bankruptcy Procedure 1007, your schedules, statements, and creditor lists must be filed either with the petition itself or within 14 days after.1Cornell Law School. Federal Rules of Bankruptcy Procedure Rule 1007 – Lists, Schedules, Statements, and Other Documents Miss that deadline without getting an extension and the court can dismiss your case.

You also need to complete credit counseling with an approved agency within the 180 days before your petition date. The certificate from that session is filed with the petition; without it, the case will be dismissed.6United States Bankruptcy Court District of Columbia. Notice to All Debtors About Prepetition Credit Counseling Requirement

Filing Fees

The Chapter 7 filing fee is $338. Chapter 13 is $313. If you can’t pay upfront, file Form 103A to request an installment plan spreading the fee over up to four payments, or file Form 103B to ask the court to waive the Chapter 7 fee entirely if your household income falls below 150 percent of the federal poverty guidelines.7United States Courts. Application to Have the Chapter 7 Filing Fee Waived Fee waivers are only available in Chapter 7; Chapter 13 filers must pay in full.

How to Submit

Attorneys file electronically through the Case Management/Electronic Case Files (CM/ECF) system, which accepts documents around the clock.8United States Courts. Electronic Filing (CM/ECF) – Section: What is CM/ECF? Some courts let pro se filers use CM/ECF, but most require paper copies delivered to the bankruptcy clerk’s office in person or by mail. Check your local court’s website for its specific requirements.

The Creditor Matrix

Most courts also require a separate creditor mailing matrix, a plain list of names and addresses the clerk uses to send official notices. The matrix should not include account numbers, dollar amounts, or debt descriptions. It’s purely a mailing list.9United States Bankruptcy Court District of Wyoming. How Do I Create a Creditor Mailing List (Matrix)? The clerk won’t cross-check the matrix against your schedules, so make sure every creditor from Schedule E/F also appears on it. Anyone missing from the matrix won’t get notice of your case.

Amending Schedule E/F After You File

Forgot a creditor? Discovered a debt you didn’t know about? You can amend Schedule E/F at any time before the case is closed.10Cornell Law School. Federal Rules of Bankruptcy Procedure Rule 1009 – Amending a Voluntary Petition, List, Schedule, or Statement File the amended schedule with the court and pay a $34 amendment fee. The judge can waive the fee for good cause, and no fee applies if you’re simply correcting a creditor’s address or adding an attorney for a creditor already listed.11United States Courts. Bankruptcy Court Miscellaneous Fee Schedule

When you add a new creditor by amendment, notify both the trustee and the creditor. The added creditor needs enough time to file a proof of claim or challenge dischargeability before the relevant deadlines pass. In a no-asset Chapter 7 case, a debt left off the original schedules may still be discharged if the creditor wasn’t harmed by the omission, but courts examine the circumstances closely, including whether the omission was accidental or deliberate. Amending promptly is safer than hoping for a favorable ruling later.

Common Mistakes That Delay Your Case

The same errors show up on Schedule E/F over and over. A few extra minutes of care can spare you amended filings, trustee objections, and avoidable delays.

  • Wrong creditor addresses. The court mails notices to the address you provide. If a creditor never gets notice because you used an old address, that debt may not be discharged. Use the address from the most recent correspondence you received.
  • Listing secured debts on Schedule E/F. A car loan or mortgage secured by property belongs on Schedule D. If a debt is partially secured and partially unsecured because the collateral is worth less than the balance, the unsecured deficiency portion does go on Schedule E/F.
  • Forgetting to sign. You must sign the form under penalty of perjury. An unsigned schedule will be rejected.4United States Courts. Official Form 106E/F Schedule E/F Creditors Who Have Unsecured Claims
  • Omitting debts you plan to keep paying. Some filers leave off debts they intend to repay, like a loan from a family member. List them anyway. The schedule is a complete inventory of what you owe, regardless of your repayment intentions.
  • Mismatched totals. The statistical summary in Part 4 must match the sum of the individual entries. Arithmetic errors flag the filing for review.

The overriding obligation is honesty. Under 11 U.S.C. § 521, you are required to file a complete and accurate list of all creditors.12Office of the Law Revision Counsel. 11 U.S. Code 521 – Debtors Duties Deliberately omitting a creditor or understating a balance can lead to denial of your discharge or, in serious cases, criminal prosecution for bankruptcy fraud.

One boundary worth naming: listing a debt on Schedule E/F does not mean the debt will be discharged. Domestic support, most student loans, recent tax debts, debts from fraud, willful and malicious injury, DUI-related injury or death, and government fines and penalties survive a Chapter 7 discharge under 11 U.S.C. § 523.13Office of the Law Revision Counsel. 11 U.S. Code 523 – Exceptions to Discharge You still list them. The form is about disclosure, not outcomes.