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Schedule E - Creditors Holding Unsecured Priority Claims

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SCHEDULE E - CREDITORS HOLDING UNSECURED PRIORITY CLAIMS

In re , Case No.

Debtor (if known)

A complete list of claims entitled to priority, listed separately by type of priority, is to be set forth on the sheets provided. Only holders of unsecured claims entitled to priority should be listed in this schedule. In the boxes provided on the attached sheets, state the name, mailing address, including zip code, and last four digits of the account number, if any, of all entities holding priority claims against the debtor or the property of the debtor, as of the date of the filing of the petition. Use a separate continuation sheet for each type of priority and label each with the type of priority.

The complete account number of any account the debtor has with the creditor is useful to the trustee and the creditor and may be provided if the debtor chooses to do so. If a minor child is a creditor, state the child's initials and the name and address of the child's parent or guardian, such as "A.B., a minor child, by John Doe, guardian." Do not disclose the child's name. See, 11 U.S.C. §112 and Fed. R. Bankr. P. 1007(m).

If any entity other than a spouse in a joint case may be jointly liable on a claim, place an "X" in the column labeled "Codebtor," include the entity on the appropriate schedule of creditors, and complete Schedule H-Codebtors. If a joint petition is filed, state whether the husband, wife, both of them, or the marital community may be liable on each claim by placing an "H," "W," "J," or "C" in the column labeled "Husband, Wife, Joint, or Community." If the claim is contingent, place an "X" in the column labeled "Contingent." If the claim is unliquidated, place an "X" in the column labeled "Unliquidated." If the claim is disputed, place an "X" in the column labeled "Disputed." (You may need to place an "X" in more than one of these three columns.)

Report the total of claims listed on each sheet in the box labeled "Subtotals" on each sheet. Report the total of all claims listed on this Schedule E in the box labeled “Total” on the last sheet of the completed schedule. Report this total also on the Summary of Schedules.

Report the total of amounts entitled to priority listed on each sheet in the box labeled "Subtotals" on each sheet. Report the total of all amounts entitled to priority listed on this Schedule E in the box labeled “Totals” on the last sheet of the completed schedule. Individual debtors with primarily consumer debts report this total also on the Statistical Summary of Certain Liabilities and Related Data.

Report the total of amounts not entitled to priority listed on each sheet in the box labeled “Subtotals” on each sheet. Report the total of all amounts not entitled to priority listed on this Schedule E in the box labeled “Totals” on the last sheet of the completed schedule. Individual debtors with primarily consumer debts report this total also on the Statistical Summary of Certain Liabilities and Related Data.

Check this box if debtor has no creditors holding unsecured priority claims to report on this Schedule E.

TYPES OF PRIORITY CLAIMS

(Check the appropriate box(es) below if claims in that category are listed on the attached sheets.)

Domestic Support Obligations

Claims for domestic support that are owed to or recoverable by a spouse, former spouse, or child of the debtor, or the parent, legal guardian, or responsible relative of such a child, or a governmental unit to whom such a domestic support claim has been assigned to the extent provided in 11 U.S.C. § 507(a)(1).

Extensions of credit in an involuntary case

Claims arising in the ordinary course of the debtor's business or financial affairs after the commencement of the case but before the earlier of the appointment of a trustee or the order for relief. 11 U.S.C. § 507(a)(3).

Wages, salaries, and commissions

Wages, salaries, and commissions, including vacation, severance, and sick leave pay owing to employees and commissions owing to qualifying independent sales representatives up to $11,725* per person earned within 180 days immediately preceding the filing of the original petition, or the cessation of business, whichever occurred first, to the extent provided in 11 U.S.C. § 507(a)(4).

Contributions to employee benefit plans

Money owed to employee benefit plans for services rendered within 180 days immediately preceding the filing of the original petition, or the cessation of business, whichever occurred first, to the extent provided in 11 U.S.C. § 507(a)(5).

Certain farmers and fishermen

Claims of certain farmers and fishermen, up to $5,775* per farmer or fisherman, against the debtor, as provided in 11 U.S.C. § 507(a)(6).

Deposits by individuals

Claims of individuals up to $2,600* for deposits for the purchase, lease, or rental of property or services for personal, family, or household use, that were not delivered or provided. 11 U.S.C. § 507(a)(7).

Taxes and Certain Other Debts Owed to Governmental Units

Taxes, customs duties, and penalties owing to federal, state, and local governmental units as set forth in 11 U.S.C. § 507(a)(8).

Commitments to Maintain the Capital of an Insured Depository Institution

Claims based on commitments to the FDIC, RTC, Director of the Office of Thrift Supervision, Comptroller of the Currency, or Board of Governors of the Federal Reserve System, or their predecessors or successors, to maintain the capital of an insured depository institution. 11 U.S.C. § 507(a)(9).

Claims for Death or Personal Injury While Debtor Was Intoxicated

Claims for death or personal injury resulting from the operation of a motor vehicle or vessel while the debtor was intoxicated from using alcohol, a drug, or another substance. 11 U.S.C. § 507(a)(10).

* Amount subject to adjustment on 4/01/13, and every three years thereafter with respect to cases commenced on or after the date of adjustment.

____ continuation sheets attached

SCHEDULE E - CREDITORS HOLDING UNSECURED PRIORITY CLAIMS

(Continuation Sheet)

In re , Case No.

Debtor (if known)

Type of Priority for Claims Listed on This Sheet

CREDITOR’S NAME, MAILING ADDRESS INCLUDING ZIP CODE, AND ACCOUNT NUMBER
(See instructions)
CODEBTOR HUSBAND, WIFE, JOINT, OR COMMUNITY DATE CLAIM WAS INCURRED AND CONSIDERATION FOR CLAIM CONTINGENT UNLIQUIDATED DISPUTED AMOUNT OF CLAIM AMOUNT ENTITLED TO PRIORITY AMOUNT NOT ENTITLED TO PRIORITY, IF ANY

Sheet no. of sheets attached to Schedule of Creditors Holding Priority Claims

Subtotal ► (Total of this page) $ $
Total ► (Use only on last page of the completed Schedule E. Report total also on Summary of Schedules) $

B6E (Official Form 6E) (4/10) - Cont.

Totals ►

(Use only on last page of the completed Schedule E. If applicable, report also on the Statistical Summary of Certain Liabilities and Related Data)

$
$

Signature of Debtor

Date

Additional Notes

Enter text✕

What Schedule E is and where it fits in a bankruptcy case

Schedule E - Creditors Holding Unsecured Priority Claims is the bankruptcy schedule debtors use to list unsecured claims that enjoy statutory priority under federal bankruptcy rules. It identifies each creditor, the claimed amount, and the legal basis for priority such as recent unpaid wages, certain taxes, or domestic support obligations. The schedule is filed with the bankruptcy petition and informs the trustee, creditors, and the court about priority claims that may be paid ahead of general unsecured claims. Accurate completion reduces disputes and helps the trustee compute distributions.

Why accurate Schedule E completion matters

Completing Schedule E carefully ensures priority creditors are identified, preserves creditor rights, and helps the trustee perform claims reconciliation efficiently. Clear reporting reduces administration delays, minimizes objections, and supports equitable distributions under the bankruptcy process.

Why accurate Schedule E completion matters

Who prepares and relies on Schedule E in practice

Different parties prepare or review Schedule E depending on representation and case complexity.

  • Pro se debtors preparing their own petition and supporting schedules without an attorney present.
  • Bankruptcy attorneys and trustees who draft, review, and reconcile schedules for correctness and completeness.
  • Creditors and claims agents who use Schedule E to decide whether to file a separate proof of claim.

Accurate input by the right party prevents later disputes and reduces the need for amendments.

Essential data elements required on Schedule E

Creditor name: Full legal name
Creditor address: Street, city, state, ZIP
Claim amount: Dollar value claimed
Priority basis: Reason for priority
Date incurred: MM/DD/YYYY format
Supporting doc: Proof attached or noted

Consequences of incomplete or incorrect Schedule E entries

Claim disallowance: Creditor payments delayed or denied
Trustee objections: May trigger review and amendment
Creditor disputes: Increased litigation risk
Court sanctions: Possible procedural penalties
Loss of priority: Priority may be forfeited
Administrative delay: Longer case administration time

Common preparation pitfalls to avoid

  • Listing incomplete creditor contact details or using abbreviations that prevent efficient service and follow up by the trustee or claims agent.
  • Misclassifying a priority claim as general unsecured or vice versa, which can change distribution order and provoke creditor objections.
  • Failing to attach or note supporting documentation such as wage statements, tax assessments, or domestic support orders required to substantiate priority status.
  • Amending schedules after the claims bar date without court approval, creating chase issues and potential disputes over evidence and standing.

Step-by-step: completing Schedule E accurately

Follow these focused steps to list priority unsecured creditors clearly and consistently.

  • 01
    Collect records: Gather invoices, wage statements, tax notices, and orders.
  • 02
    Identify priority basis: Match each claim to statutory priority categories.
  • 03
    Enter creditor details: Record full name, address, and claim amount.
  • 04
    Attach evidence: Reference or attach supporting documentation when available.

Where Schedule E goes and how it flows through the case

Schedule E is filed with the bankruptcy petition and used throughout case administration by trustees and claim reviewers.

  • File with petition: Included on initial filing package
  • Trustee review: Trustee verifies priority and amounts
  • Creditor notice: Creditor receives case and bar date info
  • Claims reconciliation: Trustee compares to proofs of claim

Critical Schedule E components explained

A professional Schedule E includes clear creditor identification, precise claim math, and supporting detail for the asserted priority status.

Creditor Identity

Provide the creditor's full legal name and current mailing address so service and proof of claim filing proceed without address errors or delays.

Claim Amount

State the exact dollar amount claimed, rounded to cents, and reflect any credits or partial payments to avoid reconciliation discrepancies later.

Priority Basis

Describe the statutory basis for priority (for example, recent unpaid wages, certain taxes, or domestic support obligations) so the trustee can classify and confirm payment order.

Date and Period

Include the date the debt was incurred or the period of exposure when priority is time-sensitive, such as wages owed within 180 days of filing.

Supporting Documents

Note attachments or locators for supporting evidence like pay records, tax notices, or domestic support orders to substantiate the priority claim during review.

Claim Notes

Add concise explanatory notes for uncommon priority situations or contingent claims so trustees and creditors understand the nature of the asserted priority.

How Schedule E differs from other bankruptcy schedules

Compare Schedule E to Schedule F to distinguish priority unsecured claims from general unsecured claims for accurate classification.

Criteria Schedule E Schedule F
Claim Type priority unsecured general unsecured
Priority Status
Typical creditors taxes, support, wages vendors, suppliers
Filing purpose notify trustee of priority list nonpriority creditors

Key milestones for Schedule E within the bankruptcy timeline

Use this sequential view to track when Schedule E is prepared, filed, and reviewed during case administration.

01

Prepare Schedules

Assemble records and creditor lists before filing the petition

02

File with Petition

Include Schedule E when submitting the bankruptcy petition

03

341 Meeting Review

Trustee examines schedules at the meeting of creditors

04

Claims Reconciliation

Trustee and claims agent reconcile Schedule E against proofs of claim

Technical considerations for digital completion and eSubmission

Electronic completion and secure eSubmission can streamline Schedule E preparation and reduce transcription errors.

  • Formats supported: PDF, DOCX, CSV
  • Integrations: Works with Salesforce, NetSuite, Microsoft 365
  • Authentication: Email, SMS, or advanced options

Recommended online workflow settings for Schedule E

Configure a clear workflow to capture creditor details, attach evidence, and route schedules to counsel and the trustee.

Field Configuration
Creditor fields Required; auto-validate address where possible
Priority selector Conditional field with explanatory help text
Attachments Accept PDFs and name files consistently
Routing Send to attorney, trustee, and claims agent

Download, export, and preserve Schedule E records

Export and retain Schedule E in formats that preserve authenticity and support audit trails during case administration.

Export formats

Download signed schedules as PDF/A for long-term preservation and as CSV to export creditor lists for reconciliation and reporting.

Signed copies

Retain the signed PDF with the audit trail, timestamps, and signer metadata to demonstrate execution and chain of custody.

Backup storage

Store encrypted backups in secure enterprise cloud storage with access controls and retention policies aligned to legal requirements.

Versioning

Keep version history for amendments and ensure each revised filing includes a clear change log for the court record.

Who is authorized to sign or attest to Schedule E

Debtor or Representative

The debtor signs schedules when acting pro se, or an authorized corporate officer signs for business debtors, attesting to accuracy under penalty of perjury.

Bankruptcy Attorney

A debtor's attorney may prepare and file schedules on the debtor's behalf and typically signs bankruptcy petitions and related filings where permitted.

Practical tips for accurate, efficient Schedule E completion

Follow these pragmatic tips to minimize revisions and accelerate trustee review.

Standardize creditor names
Use exact legal names across schedules and proofs of claim to prevent duplicate entries and ensure consistent notice and service.
Document support
Attach or reference key documents for each priority claim, and maintain a cross-reference index to speed trustee verification.
Verify amounts
Confirm totals and credits with ledgers or account statements; reconcile differences before filing to reduce objections.
Coordinate counsel
If multiple attorneys are involved, centralize schedule preparation and assign one reviewer to ensure consistency.

Frequently asked questions and practical answers

Answers to common Schedule E questions about timing, priority rules, corrections, attachments, and electronic signing.


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