WHAT DEBTS MUST BE REPAID IN A CHAPTER 13?

While chapter 13 is generally an arrangement for repayment of debts, it does not mean that all debts must be repaid. Unsecured creditors (i.e. creditors that do not have collateral securing repayment of debts) must receive only as much as they would have received in a chapter 7 case or as much as the debtor can afford to pay, whichever is greater.
For example, if in a chapter 7 case, the debtor would have turned over to the trustee a timeshare valued at $10,000, the unsecured creditors in chapter 13 would receive at least $10,000. However, if in that same chapter 13 case, the debtor has $200 per month of disposable income, the unsecured creditors will receive $12,000 over a 60 month plan ($200 x 60 payments). This is true even if the debtor owes $60,000 in unsecured debt. Unpaid balances of unsecured debts are discharged upon completion of the plan payments.
Priority debts such as child support, alimony, and most taxes must be paid in full under a chapter 13 plan. For example, if the debtor owes $10,000 in federal income taxes, over a 60-month plan, $167 per month must be paid on that tax debt.