Form Modernization Overview
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1 , Schedule A/B: Property replaces Official Form 6A, Real Property and Official Form Part 1, Describe Each Residence, Building, Land, or Other Real Estate You Own or Have an Interest In, incorporates several new components to the form such as checkboxes for property description and ownership. Additionally text lines have been added for the nature of ownership and any additional information that might need to be conveyed about the property. NEW - Modernized Form Caption NEW Amended filing checkbox REVISED Official Form 106A/B: Property replaces Official Form 6A, Real Property and Official Form 6b, Personal Property in cases of individual debtors NEW Checkbox added to Part 1 to indicate you have interest in a residence, building, land, or similar property NEW Checkboxes have been added to convey the type of property owned Checkboxes have been added to convey ownership of interest in property NEW - A line has been added to convey other information about the property NEW A line has been added to convey the nature of debtor s interest in property
2 , Schedule A/B: Property replaces Official Form 6A, Real Property and Official Form 6b, Personal Property in cases of individual debtors. Line 3, Part 2, Describe Your Vehicles, was formerly line 25 of Schedule B. The newly revised section adds in specific lines to enter the make, model, year and approximate mileage of the debtor s vehicles. Additionally a section has been added to enter other information about the debtor s vehicle, and a series of checkboxes to indicate who has an interest in the property. The form now requests the total value of property, the former Schedule B only asks for the value of debtor s interest in the listed property. NEW Checkbox has been added to indicate if you have ownership of any vehicle NEW A new section has been added to indicate Make / Model / Year / Mileage NEW A section has been added to enter other information about the debtor s vehicle NEW - Checkboxes have been added to convey ownership of interest in the vehicle
3 Official Form 106 A/B, Schedule A/B: Property replaces Official Form 6A, Real Property and Official Form Line 4, Part 2, Watercraft, aircraft, motor homes, ATVs and other recreational vehicles and accessories, was formerly a combination of lines 25, 26, and 27 of Schedule B. The newly-revised section adds specific lines to enter in the make, model, and year of the debtor s watercraft, aircraft, motor home, ATV, or other recreational vehicles. Additionally, a section has been added to enter other information about the debtor s vehicle, and a series of checkboxes to indicate who has an interest in the property. NEW Checkbox has been added to indicate if you have ownership of a vehicle that would be applicable for this section NEW - A new section has been added to indicate Make/Model/Year NEW - A section has been added to enter other information about the debtor s vehicle NEW - Checkboxes have been added to convey ownership interest in the vehicle NEW A line has been added to total all the entries in Part 2
4 , Schedule A/B: Property replaces Official Form 6A, Real Property and Official Form Part 3, Describe Your Personal and household Items, replaces a combination of lines from replaced Schedule B. The newly-revised section eliminates the need to enter ownership, but adds checkboxes to indicate if the debtor has items that are applicable to the section and a line to total all entries for Part 3. Line 6 was formerly line 4 of Schedule B Line 7 is a new section; parts are pulled from former line 4 of Schedule B Line 8 was formerly line 5 of Schedule B Line 9 was formerly line 8 of Schedule B Line 10 was formerly line 8 of Schedule B Line 11 was formerly line 6 of Schedule B Line 12 was formerly line 7 of Schedule B Line 13 is a new asset category Line 14 was formerly line 35 of Schedule B NEW A line has been added to total all the entries in Part 3
5 Official Form 106 A/B, Schedule A/B: Property replaces Official Form 6A, Real Property and Official Form Part 4, Describe Your Financial Assets, is designed to allow the debtor to list information pertaining to specific financial accounts on designated line numbers. Two new categories of financial assets are added: Bonds, mutual funds, or publicly traded stocks and Claims against third parties, whether or not you have filed a lawsuit or made a demand for payment. In addition, qualified ABLE accounts, as defined in 26 U.S.C. 529A(b), are added to the list of accounts on line 24. This change is made in response to the Tax Increase Prevention Act of 2014, Pub. Law No , which excludes ABLE account contributions meeting the specified requirements from property of the estate. Line 16 was formerly line 1 of Schedule B Line 17 was formerly line 2 of Schedule B Lines added to enter specific financial account details Line 18 was formerly line 13 of Schedule B. It also incorporates new categories of bonds and mutual funds. Line 19 was formerly line 13 of Schedule B
6 , Schedule A/B: Property replaces Official Form 6A, Real Property and Official Form Part 4, Describe Your Financial Assets, is designed to allow the debtor to list information pertaining to specific financial accounts on designated line numbers. Two new categories of financial assets are added: Bonds, mutual funds, or publicly traded stocks and Claims against third parties, whether or not you have filed a lawsuit or made a demand for payment. In addition, qualified ABLE accounts, as defined in 26 U.S.C. 529A(b), are added to the list of accounts in question 24. This change is made in response to the Tax Increase Prevention Act of 2014, Pub. Law No , which excludes ABLE account contributions meeting the specified requirements from property of the estate. Line 20 was formerly line 15 of Schedule B Line 21 was formerly line 12 of Schedule B Line 21 has added subsections to enter specific account details regarding retirement or pension accounts Line 22 was formerly line 3 of Schedule B Line 21 has added subsections to enter security deposits and prepayment details. Line 23 was formerly line 10 of Schedule B
7 , Schedule A/B: Property replaces Official Form 6A, Real Property and Official Form Part 4, Describe Your Financial Assets, is designed to allow the debtor to list information pertaining to specific financial accounts on designated line numbers. Two new categories of financial assets are added: Bonds, mutual funds, or publicly traded stocks and Claims against third parties, whether or not you have filed a lawsuit or made a demand for payment. In addition, qualified ABLE accounts, as defined in 26 U.S.C. 529A(b), are added to the list of accounts in question 24. This change is made in response to the Tax Increase Prevention Act of 2014, Pub. Law No , which excludes ABLE account contributions meeting the specified requirements from property of the estate. Line 24 was formerly line 11 of Schedule B Qualified ABLE accounts, as defined in 26 U.S.C. 529A(b), are added to the list of accounts in line 24 Line 25 was formerly line 19 of Schedule B Line 26 was formerly line 22 of Schedule B Line 27 was formerly line 23 of Schedule B Line 28 was formerly line 18 of Schedule B Line 29 is largely a new section, but there are certain components of former line 17 of Schedule B Line 30 is largely a new section, but there are certain components from former line 18 of Schedule B
8 , Schedule A/B: Property replaces Official Form 6A, Real Property and Official Form Part 4, Describe Your Financial Assets, is designed to allow the debtor to list information pertaining to specific financial accounts on designated line numbers. Two new categories of financial assets are added: Bonds, mutual funds, or publicly traded stocks and Claims against third parties, whether or not you have filed a lawsuit or made a demand for payment. In addition, qualified ABLE accounts, as defined in 26 U.S.C. 529A(b), are added to the list of accounts in question 24. This change is made in response to the Tax Increase Prevention Act of 2014, Pub. Law No , which excludes ABLE account contributions meeting the specified requirements from property of the estate. Line 31 was formerly line 9 of Schedule B Line 31 adds a new section to list the beneficiary and cash surrender value Line 32 was formerly line 20 of Schedule B Line 33 was formerly line 21 of Schedule B Line 34 was formerly line 21 of Schedule B Line 35 was formerly included in line 35 of Schedule B A line has been added to total all the entries in Part 4
9 , Schedule A/B: Property replaces Official Form 6A, Real Property and Official Form Part 5, Describe Any Business-Related Property You Own or Have an Interest In, provides prompts for listing business-related property, such as accounts receivable, inventory, and machinery, and includes a direction to list business-related real estate in Part 1, to avoid listing real property twice. Line 38 was formerly line 16 of Schedule B Line 39 was formerly line 28 of Schedule B Line 40 was formerly line 29 of Schedule B Line 41 was formerly line 30 of Schedule B Line 42 was formerly line 14 of Schedule B Line 43 was formerly line 24 of Schedule B Line 44 was formerly line 35 of Schedule B Business-related property is totaled on line 45
10 , Schedule A/B: Property replaces Official Form 6A, Real Property and Official Form Part 6, Describe Any Farm and Commercial Fishing-Related Property You Own or Have an Interest In, provides prompts for listing farm- or commercial fishing-related property, such as farm animals, crops, and feed. It also includes a direction to list any farm- or commercial fishing-related real property in Part 1. Line 47 was formerly line 31 of Schedule B Line 48 was formerly line 32 of Schedule B Line 49 was formerly line 33 of Schedule B Line 50 was formerly line 34 of Schedule B Line 51 was formerly line 35 of Schedule B Assets listed in Part 6 are totaled on line 52.
11 , Schedule A/B: Property replaces Official Form 6A, Real Property and Official Form 6b, Personal Property in cases of individual debtors. Part 7, Describe All Property You Own or Have an interest in That You Did Not List Above, is a catch-all provision that allows the debtor to report property that is difficult to categorize. Part 8, List the Totals of Each Part of this Form, tabulates the total value of the debtor s interest in the listed property. The tabulation includes two subtotals, one for real estate, which corresponds to the real property total that was reported on former Official Form 6A. The second subtotal is of Parts 2-7, which corresponds to the personal property total that was reported on former Official Form 6B. Part 7 is a catch-all provision that allows the debtor to report property that does not fit into the other listed categories. It corresponds to line 35 of former Schedule B. This tabulation section includes two subtotals: one for real estate, which corresponds to the real property total that was reported on former Official Form 6A, and a second for personal property, which corresponds to the personal property total that was reported on former Official Form 6B.
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