How to Fill Out U.S. Courts Form 106A/B (w/Examples) + FAQs

You fill out Form 106A/B by listing every single asset you own, no matter how small, across nine numbered parts that cover real estate, vehicles, personal items, financial accounts, business interests, farm property, and any other property you can think of. The form is part of the Official Bankruptcy Forms package required under 11 U.S.C. § 521 and Federal Rule of Bankruptcy Procedure 1007, and the law gives you 14 days from your petition date to file it if you did not file it with your initial petition.

Schedule A/B is the heart of your bankruptcy case because the Chapter 7 trustee uses it to find non-exempt property, and the judge uses it to test your honesty under oath. A 2024 Administrative Office of the U.S. Courts data report shows that more than 433,000 non-business bankruptcy cases were filed that year, and trustees recovered hundreds of millions of dollars in assets that debtors disclosed (or failed to disclose) on this single form.

Missing one bank account, one tax refund, or one personal injury claim can cost you your whole discharge under 11 U.S.C. § 727, and it can even send you to federal prison under 18 U.S.C. § 152 for bankruptcy fraud. This guide walks you through every part of Form 106A/B, line by line, with named examples and exact dollar values.

Here is what you will learn:

📋 How to list every asset across all nine parts of Schedule A/B without missing a line.
🏠 How to value real estate, vehicles, and household goods using fair market value rules from 11 U.S.C. § 506.
💰 How to disclose hidden assets like crypto, NFTs, tax refunds, and personal injury claims that trustees love to find.
⚖️ How federal and state exemptions on Schedule C protect what you list on 106A/B.
🚫 How to avoid the seven biggest mistakes that trigger denial of discharge or criminal referral.

What Form 106A/B Actually Is

Form 106A/B, titled Schedule A/B: Property, is one of the Official Bankruptcy Forms approved by the Judicial Conference of the United States. It replaced the old separate Schedules A and B in December 2015 when the forms were modernized. Every individual debtor filing under Chapter 7, Chapter 11, Chapter 12, or Chapter 13 must file this form as part of the schedules required by Bankruptcy Rule 1007(b)(1).

The form asks one master question: “What property do you own or have an interest in?” You answer that question by walking through nine numbered parts and over 55 line items. Each part groups assets by type, which helps the U.S. Trustee Program sort what is exempt from what is not.

The plain-English version is this: you swear, under penalty of perjury, that the list on Schedule A/B is everything you own. The consequence of leaving something off is severe, because 11 U.S.C. § 727(a)(4) lets the court deny your entire discharge for a single false oath. A real-world example helps: in In re Retz, the Ninth Circuit affirmed denial of discharge because the debtor failed to list a vehicle and a bank account, even though he claimed it was an honest mistake. A common misconception is that only “big” assets matter, but courts have denied discharge over assets worth less than $1,000.

Businesses do not use Form 106A/B. They use Form 206A/B instead, which is structured almost identically but tailored for non-individual debtors like LLCs and corporations.

Who Must File Schedule A/B

Every individual who files for bankruptcy in any chapter must file Schedule A/B. This includes joint filers (married couples filing one case), and both spouses must sign the form even if only one spouse owns most of the property. The duty to file flows from 11 U.S.C. § 521(a)(1)(B)(i), which lists schedules of assets and liabilities as a core debtor duty.

If you fail to file Schedule A/B within 14 days of your petition, the court can dismiss your case under 11 U.S.C. § 707(a)(3) for unreasonable delay. A real example is the case of Maria in El Paso, who filed her Chapter 7 petition without schedules to stop a foreclosure sale; she had to file Schedule A/B within 14 days or lose her case and her home. A common misconception is that you can “amend later” to fix things, but late amendments after the trustee finds an asset rarely save you.

When the Form Is Due

Schedule A/B is due either with the voluntary petition or within 14 days after the petition is filed, under Bankruptcy Rule 1007(c). The trustee will not hold the 341 meeting of creditors until the schedules are on file, because the trustee needs the form to ask you questions under oath.

The consequence of missing the deadline is dismissal or conversion. The court charges a $34 amendment fee under the Bankruptcy Court Miscellaneous Fee Schedule every time you change your schedules of assets, so accuracy on the first try saves money.

The Nine Parts of Form 106A/B

Schedule A/B is organized into nine parts plus a tenth section for totals. Each part targets a category of property, and each line inside the part asks for a description, the current value of the entire interest, and the portion you own. Walking through each part carefully, in order, prevents you from missing items.

Part 1: Real Estate (Lines 1–2)

Part 1 asks if you own or have any legal or equitable interest in any residence, building, land, or similar property. You list each property on Line 1 with its full street address, the type (single-family, duplex, condo, vacant lot, time-share, mobile home), the nature of your ownership (sole, joint, community, life estate, beneficiary), and the current value of the entire property and the current value of the portion you own.

The value you enter is the fair market value, not the tax-assessed value. The Internal Revenue Manual and most bankruptcy courts define fair market value as the price a willing buyer would pay a willing seller in an arm’s-length transaction. The consequence of using a low tax-assessed value is that the trustee will challenge it with a real estate broker’s opinion or a formal appraisal.

A real-world example: James in Atlanta owns a home worth $310,000 with a $240,000 mortgage. He lists $310,000 in Column 1 and $310,000 in Column 2 (he owns 100%), and his $70,000 equity is what the Georgia homestead exemption on Schedule C must protect. A common misconception is that only your residence goes here, but timeshares, hunting cabins, inherited fractional interests, and even a contract for deed all belong on Line 1.

Part 2: Vehicles (Lines 3–5)

Part 2 covers cars, vans, trucks, tractors, sport utility vehicles, motorcycles, watercraft, aircraft, motor homes, ATVs, snowmobiles, and farm vehicles. Line 3 is for cars and similar; Line 4 is for watercraft, aircraft, and motor homes; Line 5 lets you add other vehicles. You enter make, model, year, mileage, and value.

Value here means trade-in or private-party value from a recognized source like Kelley Blue Book or the NADA Guide. The consequence of overstating the value is losing exemption coverage, and the consequence of understating it is a fraud finding. A real example: Tanya in Phoenix lists her 2019 Toyota Camry with 78,000 miles at $14,500 KBB private-party value, which fits inside the Arizona motor vehicle exemption. A common misconception is that a leased car does not go on Schedule A/B, but a leasehold interest is property of the estate and must be listed with $0 equity if appropriate.

Part 3: Personal and Household Items (Lines 6–15)

Part 3 is the longest part and the one debtors mess up most. It covers ten categories: household goods and furnishings, electronics, collectibles, sporting equipment, firearms, clothes, jewelry, non-farm animals, any other personal items not listed, and a catchall for additional items. You enter a description and a single combined value for each line.

You value used household goods at garage sale value, not replacement cost, per cases like In re Walsh. The consequence of listing replacement value is wiping out your wildcard exemption on Schedule C. A real example: Marcus in Cleveland owns a couch, dining set, two TVs, and a laptop; he lists $1,800 total on Line 6 (household goods) and $400 on Line 7 (electronics), based on what the items would sell for at a yard sale.

A common misconception is that you can write “various” with no description and no value. Trustees reject that approach, and many districts have local rules requiring at least a category-level breakdown. Firearms on Line 10 must be listed individually with make, model, and serial number in many districts, because federally regulated property triggers extra trustee duties.

Part 4: Financial Assets (Lines 16–30)

Part 4 covers cash on hand, checking accounts, savings accounts, certificates of deposit, brokerage accounts, bonds, mutual funds, retirement and pension accounts, security deposits with landlords and utilities, prepaid items like tuition or gift cards, annuities, interests in education IRAs (529 plans) and ABLE accounts, trusts, equitable or future interests, and patents/copyrights/intellectual property.

Cash on hand on Line 16 means literal physical cash in your wallet, your safe, or under your mattress on the petition date. The consequence of forgetting a $200 bill in your wallet is a false-oath finding. Retirement accounts on Line 21 still must be listed even though most are exempt under 11 U.S.C. § 522(b)(3)(C) and the Supreme Court’s ruling in Patterson v. Shumate.

A real example: Linda in Boise has $387 cash, a checking account with $1,212, a savings account with $4,508, a Roth IRA worth $61,000, and a 529 plan for her daughter worth $14,200; she lists each on the right line. A common misconception is that retirement accounts do not have to be disclosed because they are exempt. Disclosure and exemption are two different things, and you must disclose first to claim the exemption on Schedule C.

Part 5: Business-Related Property (Lines 31–38)

Part 5 captures property used in any business you operate as a sole proprietor, even a side hustle. Lines cover accounts receivable, office equipment and supplies, machinery, inventory, business interests in partnerships or LLCs, customer lists and websites, and any other business property.

The consequence of not listing your eBay reseller inventory or your DoorDash bicycle is that the trustee can avoid the omission and clawback the items under 11 U.S.C. § 542. A real example: Devon in Nashville runs an Etsy shop on the side; he lists $1,400 in inventory on Line 32, a $600 sewing machine on Line 33, and a $0 (because of negative equity) interest in a single-member LLC on Line 35. A common misconception is that “hobby” income does not count, but if you sell things for profit, the IRS and the trustee both call it a business.

Part 6: Farm and Commercial Fishing Property (Lines 39–45)

Part 6 is for debtors who own farm animals, crops, farm machinery, fishing boats, nets, or similar commercial fishing property. The form distinguishes farm property from business property because Chapter 12 reorganizations and special exemptions in many farm states (Iowa, Nebraska, Kansas) treat farm assets differently.

The consequence of mislabeling a farm tractor as “business equipment” on Part 5 instead of farm property on Line 41 can cost you a state farm exemption. A real example: Hank in Des Moines lists 14 head of cattle worth $26,600 on Line 39, $9,000 of standing corn on Line 40, and a $48,000 John Deere tractor on Line 41, then claims the Iowa farm equipment exemption on Schedule C. A common misconception is that backyard chickens or a single horse for personal use go here, but those usually belong on Line 13 (non-farm animals) in Part 3.

Part 7: All Other Property (Lines 46–53)

Part 7 catches everything else. Lines cover non-listed financial assets, claims against third parties (lawsuits, personal injury, workers’ comp, breach of contract), other contingent and unliquidated claims, intellectual property not listed earlier, licenses and franchises, tax refunds owed to you, family support owed to you, and other amounts someone owes you.

The consequence of failing to list a contingent personal injury claim is enormous. In Burnes v. Pemco Aeroplex, Inc., the Eleventh Circuit held that a debtor who failed to disclose a discrimination lawsuit was judicially estopped from pursuing it after bankruptcy. A real example: Aisha in Miami slipped at a grocery store six months before filing; she lists the contingent claim with “value unknown” on Line 33 (now Line 33/34 in the current form numbering for personal injury), preserving her ability to pursue it through the trustee.

A common misconception is that an expected tax refund for the year you file in does not need to be listed until you actually receive it. Wrong: you must list the pro-rata portion earned through the petition date, per In re Donnell.

Part 8: Property You Did Not List (Line 54)

Part 8 is a single yes/no line. You answer whether you have any property of any kind not already listed. If yes, you describe it. This is the catchall meant to force you to think one more time before signing.

The consequence of saying “no” when the answer is “yes” is a textbook false oath. A real example: Roberto in San Diego almost said “no” but remembered a HSA with $1,890 in it; he listed it and avoided a § 727 problem. A common misconception is that this is a trick line; it is not, it is a safety net.

Part 9: Totals (Lines 55–63)

Part 9 totals all parts. You add the values of Parts 1, 2, 3, 4, 5, 6, and 7 onto Line 63, which gives the total value of personal property and the grand total of all property. The trustee compares this number to your Form 106C exemptions and your Form 122A-2 means test to spot discrepancies.

The consequence of a math error on the totals is an automatic red flag at the 341 meeting. A real example: Priya in Newark listed $84,300 in real estate, $14,500 in vehicles, $4,800 in personal property, and $66,920 in financial assets, totaling $170,520; she double-checked the math twice before signing. A common misconception is that the totals are “automatic” — they are not, and you must hand-add them on the paper form or verify the software did it right.

Three Common Filing Scenarios

Real bankruptcy filings rarely look like a textbook. The three scenarios below show how Schedule A/B plays out in everyday cases.

Scenario 1: Renter With Credit Card Debt

Filing Move	What Happens Next
Chen lists $0 on Part 1, $7,200 used Honda Civic on Line 3, $2,100 household goods on Line 6, $612 in checking on Line 17, and a $940 expected federal refund on Line 28	Trustee verifies values via KBB and bank statements, applies the federal wildcard under § 522(d)(5), and abandons all property
Chen accidentally forgets a $300 PayPal balance	Trustee finds it on bank records, demands turnover, and files a motion under § 727(a)(4) for false oath

Scenario 2: Homeowner With Equity and a Side Business

Filing Move	What Happens Next
Renee lists $295,000 home on Line 1 with a $228,000 mortgage, $18,400 truck on Line 3, $4,200 tools on Line 33, and a $9,000 Etsy LLC interest on Line 35	Trustee orders a broker’s price opinion, confirms the state homestead covers the equity, and possibly hires the debtor to operate the LLC for the estate
Renee values her home at the tax-assessed $251,000 instead of fair market $295,000	Trustee challenges, retains an appraiser, and may sell if equity exceeds exemptions

Scenario 3: High-Asset Debtor With Crypto and a Lawsuit

Filing Move	What Happens Next
Devin lists 1.4 BTC on Line 17 (cash equivalents) at $98,000, a $40,000 Tesla on Line 3, a contingent employment discrimination lawsuit on Line 33 with “value unknown,” and a $310,000 Roth IRA on Line 21	Trustee accepts retirement exemption per Patterson v. Shumate, sells the Bitcoin, and takes over the lawsuit as estate property
Devin “forgets” the lawsuit	Defendant moves for judicial estoppel under Burnes v. Pemco, and the trustee sues Devin for fraud

Federal vs. State Exemptions and Schedule A/B

What you list on Schedule A/B has zero protection until you claim it as exempt on Schedule C (Form 106C). The two forms are partners. Federal exemptions live in 11 U.S.C. § 522(d), and they apply only if your state allows the federal set. About 19 states allow you to choose; the rest (called “opt-out” states) force you to use state exemptions.

The 1,215-day domicile rule under § 522(b)(3)(A) caps your homestead exemption at $214,000 (adjusted every three years per § 104) if you moved to a generous-homestead state within the last 1,215 days. The consequence of not knowing this rule is filing in Florida or Texas thinking you can shield $1 million in home equity, then learning the federal cap applies. A real example: Frank moved from Ohio to Florida 14 months before filing; his Florida homestead is capped at $214,000 even though Florida’s state homestead is unlimited.

A common misconception is that listing an item on Schedule A/B “claims” it exempt. It does not. You must separately list each asset and the legal basis on Schedule C, or the trustee can sell it under § 522(l). The Supreme Court reinforced strict exemption procedure in Schwab v. Reilly, holding that a trustee can challenge an exemption based on declared dollar values.

Mistakes to Avoid on Form 106A/B

The cost of an error on Schedule A/B ranges from a $34 amendment fee to five years in federal prison. The mistakes below come up over and over in published opinions.

Forgetting cash on hand on the petition date — Trustees ask “how much cash was in your wallet when you filed?” at every 341 meeting, and a $0 answer when bank records show a $400 ATM withdrawal earlier that day is a false oath.
Listing replacement value instead of garage-sale value for household goods — Replacement value can triple your declared assets and burn your wildcard exemption, leaving items unprotected.
Omitting a tax refund — Pre-petition portions of refunds are estate property under In re Donnell, and “I haven’t gotten it yet” is not a defense.
Hiding a personal injury or employment claim — Judicial estoppel under Burnes v. Pemco will end your lawsuit even if the bankruptcy ends well.
Failing to list crypto, NFTs, or PayPal/Venmo balances — These are property of the estate per 11 U.S.C. § 541, and trustees now subpoena exchange records routinely.
Skipping retirement accounts because they are exempt — You must disclose first; exemption follows on Schedule C, and the Supreme Court’s Clark v. Rameker shows inherited IRAs are not exempt.
Using “various” or “miscellaneous” without itemizing — Most local rules require category-level descriptions, and trustees will demand amendments.
Forgetting security deposits with the landlord and utilities — These are listed on Line 22 and are property of the estate, even if you cannot touch them now.
Not listing a co-signed bank account or UTMA custodial account — A custodial interest still gets listed with $0 ownership and a description of the role.
Math errors on Part 9 totals — A mismatch between Part 9 and your means test is the fastest path to a U.S. Trustee inquiry.

Do’s and Don’ts of Schedule A/B

Schedule A/B is sworn testimony. Treat every line like a courtroom answer.

Do’s

Do list every asset, even ones worth less than $50, because § 727 does not have a de minimis exception.
Do use written value sources like KBB, Zillow, or recent broker price opinions and keep the printout for the trustee.
Do disclose contingent claims with “value unknown” rather than guessing zero.
Do check joint and community property rules in community property states like California, Texas, and Arizona because both spouses’ interests may need disclosure.
Do update the form by filing an amendment the moment you learn of an asset you missed.

Don’ts

Don’t transfer assets to family members shortly before filing because § 548 lets the trustee claw them back for two years.
Don’t lump all “household items” into one $500 line without a category breakdown.
Don’t use the tax-assessed value of real estate when fair market value is required.
Don’t assume crypto is invisible because exchanges respond to trustee subpoenas every day.
Don’t sign the form without rereading every line because your signature is under penalty of perjury per 28 U.S.C. § 1746.

Pros and Cons of Filing Schedule A/B Yourself (Pro Se)

Filing without a lawyer is legal but risky. The form lets you do it, but the consequences of a mistake can be permanent.

Pros

Cost savings — You skip the $1,200 to $2,500 typical Chapter 7 attorney fee and only pay the $338 filing fee.
Speed — You can file the same day you finish the form if you also have your credit counseling certificate.
Control — You decide every value entry rather than relying on a paralegal’s judgment.
Education — You learn your own finances at a depth most people never reach.
Privacy — No outside firm sees your private data beyond the court.

Cons

High error rate — American Bankruptcy Institute studies show pro se Chapter 7 cases are dismissed at over twice the rate of represented cases.
No exemption strategy — Picking the wrong state-vs-federal exemption set can cost you your home or car.
Discharge denial risk — § 727 challenges are far more common against pro se debtors who make innocent omissions.
Trustee leverage — Trustees recover more from pro se estates because debtors do not know what they can negotiate.
Adversary proceedings — If a creditor files a § 523 nondischargeability action, you must defend yourself in federal court.

Step-by-Step Process for Completing Form 106A/B

The form is paper-fillable and also available in every major bankruptcy software package. The process below works for both.

Download the current version of Schedule A/B (Form 106A/B) from the U.S. Courts website. The current version is dated December 2015 with later technical revisions, and using an outdated form gets your filing rejected.
Pull all your financial records — Bank statements for the last six months, tax returns for the last two years, brokerage statements, retirement account statements, vehicle titles, deeds, and any lawsuit paperwork.
Complete the header with your full legal name, your spouse’s name if filing jointly, the district name (e.g., “Northern District of Georgia”), and the case number if you already have one.
Walk Part 1 line by line, listing every parcel of real estate. For each, enter a complete description, the value of the entire property, and your share of the value.
Move to Part 2 vehicles, using KBB or NADA private-party value with proof printed and saved.
Tackle Part 3 personal items, breaking household goods, electronics, and so on into category lines with garage-sale values.
List Part 4 financial assets, including cash on hand on the petition date, every bank and brokerage account with balances on the petition date, and every retirement account with the most recent statement balance.
Complete Part 5 business property if you have any side hustle, sole proprietorship, or LLC interest, even one-person LLCs.
Fill out Part 6 farm property if applicable, distinguishing it from Part 5 business property.
Cover Part 7 all-other-property, focusing on contingent claims, lawsuits, tax refunds owed to you, and money owed by family members or employers.
Answer Part 8 honestly about anything else, no matter how small.
Total Part 9 carefully, double-checking the addition by hand.
Sign and date under penalty of perjury per 28 U.S.C. § 1746; both spouses sign in joint cases.
File electronically through your district’s CM/ECF system or in person, and pay the filing fee.

Key Entities You Should Know

The bankruptcy system runs on a small cast of repeat players, and Schedule A/B touches almost all of them.

The U.S. Trustee Program — Part of the Department of Justice, oversees private trustees and reviews schedules for fraud.
The Chapter 7 panel trustee — A private attorney appointed to your case who liquidates non-exempt assets and reviews Schedule A/B closely.
The Chapter 13 standing trustee — Reviews Schedule A/B to ensure your plan pays unsecured creditors at least the value of non-exempt assets (“best interests test” under § 1325(a)(4)).
The bankruptcy judge — Hears § 727 denial of discharge actions, exemption objections under Rule 4003, and turnover motions.
The Administrative Office of the U.S. Courts — Publishes and updates the Official Bankruptcy Forms.
The Judicial Conference of the United States — Approves form revisions and sets dollar adjustments under § 104 every three years.
Creditors and creditors’ committees — Can object to your exemptions or file § 523 nondischargeability complaints based on what you list.

Recap of Key Court Rulings

A handful of cases shape how courts read Schedule A/B today.

Patterson v. Shumate, 504 U.S. 753 (1992) — ERISA-qualified retirement plans are excluded from the bankruptcy estate, but you must still list them on Line 21.
Schwab v. Reilly, 560 U.S. 770 (2010) — A trustee can rely on the dollar values you declare on Schedule C and challenge the exemption based on those values.
Clark v. Rameker, 573 U.S. 122 (2014) — Inherited IRAs are not “retirement funds” and lose exemption status, so they belong on Schedule A/B with full value.
Law v. Siegel, 571 U.S. 415 (2014) — Even when a debtor commits fraud regarding exemptions, the bankruptcy court cannot surcharge an otherwise exempt asset.
Burnes v. Pemco Aeroplex, Inc., 291 F.3d 1282 (11th Cir. 2002) — Failing to list a lawsuit on Schedule A/B triggers judicial estoppel and bars the claim.
In re Retz, 606 F.3d 1189 (9th Cir. 2010) — Inaccurate schedules support § 727(a)(4) denial of discharge even without proof of monetary harm.

Federal vs. State Form Differences

Form 106A/B is the same nationwide because it is an Official Federal Form. State law differences live on Schedule C, not Schedule A/B. That said, several states have local rules that change how you describe assets on 106A/B.

California — Local rules in the Central District require firearms to be listed individually with serial numbers on Line 10.
Texas — The Southern District of Texas requires homestead descriptions on Line 1 to include the recorded legal description, not just the street address.
Florida — The Middle District of Florida requires identification of any non-Florida real estate due to the 1,215-day domicile rule.
New York — The Southern District of New York requires brokerage accounts on Line 18 to identify the financial institution and last four digits of the account.

The consequence of ignoring local rules is rejection of your filing or an order to amend within 14 days. A real example: Sofia in Houston listed her home as “1234 Main St., Houston, TX” and was ordered to amend with the recorded subdivision name and lot number.

FAQs

Do I have to list assets I think are worthless?

Yes. You must list every asset of any value, including items you think are worthless, because 11 U.S.C. § 541 defines the estate broadly and the trustee — not you — decides whether something has value.

Can I file Schedule A/B without listing my retirement account?

No. You must disclose every retirement account on Line 21 of Schedule A/B, then claim its exemption separately on Schedule C, because disclosure and exemption are two different steps under bankruptcy law.

Is cryptocurrency property of the bankruptcy estate?

Yes. Bitcoin, Ethereum, NFTs, and stablecoin balances are property of the estate under § 541, and trustees subpoena exchange records routinely to confirm what you disclose.

Do I list a tax refund I have not received yet?

Yes. You list the pro-rata share of any expected federal or state refund earned through your petition date on Line 28, even if the refund check has not yet arrived.

Can the trustee sell my car if I list it correctly?

No. If your car’s value is fully covered by a state or federal vehicle exemption claimed on Schedule C, the trustee will abandon it and you keep the vehicle.

Should I list a personal injury claim I have not filed yet?

Yes. Any contingent or unliquidated claim, even one you have not filed in court, must be listed on Line 33 of Part 7 with “value unknown” if needed, or you risk judicial estoppel.

Can I amend Schedule A/B after filing?

Yes. You can file an amended Schedule A/B at any time before the case closes by paying the $34 amendment fee, but late amendments after a trustee discovers an asset rarely save your discharge.

Do I include my spouse’s separate property if filing alone?

No. If you file alone in a non-community-property state, you list only your own property; in community property states you must list community property because half is part of your estate.

Will Schedule A/B become public?

Yes. All bankruptcy schedules are public records accessible through PACER, so anyone can read your asset list, though the form redacts full account numbers.

Can lying on Schedule A/B send me to prison?

Yes. Bankruptcy fraud under 18 U.S.C. § 152 carries up to five years in federal prison and a $250,000 fine for false statements or concealed assets.

Do I list the contents of a safe deposit box?

Yes. Each item in a safe deposit box must be described and valued on the appropriate line, because the box contents are property of the estate even though the box itself is rented.

What happens if I forget one small bank account?

No discharge is guaranteed once a false oath is proven; courts have denied discharge over accounts holding less than $1,000 when the omission appears intentional or reckless under § 727(a)(4).

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