If you anticipate receiving a large income tax refund when you file your state and/or federal income tax return, and you also plan to file for bankruptcy in the near future, you typically should wait and file bankruptcy after using your tax return for your needs. For instance, you could use the tax return to make payments on a debt that you do not want to include in your bankruptcy proceedings, to pay ongoing utility bills or costs, or to pay for the filing fees and/or attorney's fees for your bankruptcy case. If you wait to file your tax returns after filing bankruptcy, then any state or federal tax refund to which you are entitled will be taken by the U.S. Bankruptcy Trustee and applied toward your debts.