If you intend to file bankruptcy but are waiting to receive your tax refunds, be certain you make an appointment to meet with me as soon as possible, even before you receive your refund, and if you do receive your refund, DO NOT SPEND ANY PART OF THE TAX REFUND PRIOR TO TALKING WITH ME, that includes repaying parents, or other "relatives" any money you owe to them, or giving someone the refund money to "hold" or making a gift of any part of it.
The reason tax refunds are problem is that the Bankruptcy Court COULD take a portion of any federal or state tax refund you receive for and divide that money equally among your creditors. By meeting with me prior to spending any part of the refund, I can guarantee that you will be able to keep your entire refund. In almost all cases, you do not have to spend your tax refund before you can file for bankruptcy. In many instances it is best to file before you receive the refund or while it is on deposit in your bank account.