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CCP 704.225 Deposit Accounts



Debtor wants to file chapter 7 case and has a $400,000 house that is free and clear of debt in San Bernardino, CA and has owned and lived in the house for 10 years.  Debtor uses CCP 704.730 at the 2024 San Bernardino County Homestead amount of $472,000.


Debtor also has a $10,000.00 tax refund she is entitled to for tax year 2023. She has not filed her tax return for 2023.  Her attorney realizes that she is due the $10,000.00 and attempts to protect it under CCP 704.225 because when she receives the monies, Debtor will put it into her bank account. CCP 704.225 reads:

 

“Money in a judgment debtor’s deposit account that is not otherwise exempt under this chapter is exempt to the extent necessary for the support of the judgment debtor and the spouse and dependents of the judgment debtor.”


The Trustee asks for bank statements of the Debtor that show the amounts she had in her account at the day she filed the case.  The bank statements show that she received the $10,000.00 from the IRS after the use was filed.


Will the Debtor be entitled to keep the $10,000.00?

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