Must Be Paid in Full
Priority claims under Section 507 must be paid 100% through the Chapter 13 plan. This is a confirmation requirement under Section 1322(a)(2). The plan cannot be confirmed if it does not provide for full payment of priority claims.
Common Priority Debts
Domestic support obligations (507(a)(1)) - child support, alimony, maintenance. These have the highest priority.
Certain tax claims (507(a)(8)) - income taxes for returns due within 3 years, assessed within 240 days, with returns filed within 2 years.
Administrative expenses (507(a)(2)) - attorney fees approved by the court, trustee fees.
Impact on Plan Feasibility
Large priority claims can make a plan infeasible. If you owe $30,000 in priority taxes over a 5-year plan, that alone requires $500/month before any other creditors are paid. If your disposable income cannot cover priority claims plus trustee fees plus secured debt payments, the plan cannot be confirmed.
Learn about the full Chapter 13 plan
Chapter 13 Plan Guide