In Dallas bankruptcy law put all taxes on Schedule E and break out which get priority and which do not. Other attorneys list some on E and some on F. I do not think that it matters so long as the priority amount is correct. Dischargeability has nothing to do with which schedule they belong on. If the taxes are secured, they go on D. If they are unsecured but priority within the meaning of ยง507, they go on E. If they are none of the above, they go on F. In theory, you can have a situation where a tax debt is nondischargeable but not a priority debt (i.e. fraudulent return). In most cases, however, I would think that the nondischargeable tax debt would also be a priority debt on Schedule E. Otherwise, it would go on Schedule F.