Bankruptcy Law Questions? Ask a Bankruptcy Lawyer.
Income taxes - federal and state - can be discharged if, and only if, they are more than 3 years old at the time the Bankruptcy is filed. The 3 years is measured from the date the taxes were due, which is usually April 15 of the year following the tax year, unless a 6-month extension was filed, in which case the 3 years would be measured from October 15 of the year following the tax year.
This means you would be able to have the 2007 income taxes discharged (if you did not file a 6-month extension for the 2007 tax year), but it is too early to have the 2008 income taxes discharged (you would have to wait at least until April 2012 for these to be discharged).
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