Although filing for Bankruptcy and receiving a discharge will eliminate most of your debts, there are debts that will survive the bankruptcy and you will still owe these debts after your Bankruptcy is complete. These debts are considered non-dischargeable debts. The most common types of non-dischargeable debts are certain tax claims, student loans, child and alimony support, debts to governmental units for fines and penalties, and debts obtained by fraud. The Bankruptcy Code that governs non-dischargeable debts is 11 U.S.C. § 523.