A more thorough explanation:

Nondischargeable Debts are debts that cannot be eliminated in bankruptcy. This means that even if a person files for bankruptcy, they will still be responsible for paying these debts.

There are certain types of debts that are always considered nondischargeable, regardless of the type of bankruptcy. These include:

• Tax or customs duties
• Fraudulently obtained credit
• Domestic support obligations (such as alimony)

There are also circumstances under which a court may refuse to discharge a debt in a Chapter 7 bankruptcy. For example, if the debtor refused a court order or failed to satisfactorily explain any loss of assets, the court may refuse to discharge those debts.

In a Chapter 13 bankruptcy, there are certain debts that cannot be discharged. For example, debts with last payments that extend beyond the end date of the debtor’s repayment plan are nondischargeable. Additionally, debt for restitution or a criminal fine included in a sentence on the debtor’s conviction of a crime is also nondischargeable.

For example, if someone owes back taxes to the government, they will still be responsible for paying those taxes even if they file for bankruptcy. Similarly, if someone was ordered by a court to pay restitution to a victim of a crime, that debt would also be nondischargeable in bankruptcy.