You can have income tax over 3 years old forgiven in bankruptcy. There are 3 rules for this.
You filed your taxes. If you filed your taxes on April 10, 2015, for 2014 the taxes are able to be discharged April 11, 2017. If you got an extension to October 15, 2015 then you would have to wait to October 16, 2018.
If you didn’t file your taxes in a timely fashion such as filing your 2014 taxes in 2017, you would have to wait 2 years.
If you received a reassessment on your 2014 taxes in the last 240 days from something like an audit, you would then have to wait out 240 days after the reassessment for the taxes to be dischargeable. I would say read the IRS guide on bankruptcy and taxes, but it is fairly dense and not entirely clear.
If you have questions, talk to a Bankruptcy lawyer. Call us at 844-533-3367.