Skip to content

Section 15. Payments in Bankruptcy›5.9.15 Payments in Bankruptcy

Chapter 13 Trustee Payments

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

Bulk Checks. These trustee payments, usually disbursed monthly, cover multiple debtors with one check. The dollar amounts and frequency of payments are based on the IRS's proofs of claim and provisions in the confirmed Chapter 13 plans.

Individual Checks. Some trustees send individual checks, meaning one check for one debtor. Or, a trustee may have neglected to include a debtor's plan payment on a bulk check, so a supplemental check is remitted as an individual check.

The different posting methods on AIS for Chapter 13 payments are:

Automatic

Semi-Automatic

Partial Designated

Manual

Non-plan

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 5. Collecting Process

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.