When filing for bankruptcy is there any allowance for federal or state taxes?

I assume that you are referring to income taxes here.

Generally, in Chapter 7 bankruptcy, the court erases an obligation to pay most or all debts. However, some debts are "non-dischargeable". Income taxes can be discharged in a Chapter 7 bankruptcy but only if all of the following tax code rules are met:

1. The 3-Year Rule: The tax return on which the tax debt arises must have been due at least 3 years before bankruptcy was filed;
2. The 2-Year Rule: The tax return was filed at least 2 years before the bankruptcy;
3. The 240-Day Rule: The taxes were assessed by the IRS at least 240 days before filing; and
4. Lack of Fraud/Willful Evasion: There was not a fraudulent tax return or a willful attempt to evade paying taxes.

Note:  Typically, a Chapter 7 bankruptcy discharge of income taxes wipes out the personal obligation to pay the tax.  A tax lien recorded before filing for bankruptcy, however, remains. 

As for Chapter 13 (the most used by people with tax debts), it is a debt payment plan, with a monthly payment to a court-appointed trustee.  Chapter 13 bankruptcy repayment plans are for between a 3-5 year period.  Chapter 13 to taxes, they may or may not have to be paid in full (it's up to the bankruptcy judge).  The debts are referred to as "crammed down".  To be discounted, taxes must be (a) income taxes; with (b) the returns due more than 3 years before filing and (c) taxes were assessed by the IRS at least 240 days ago.  If not they will be considered to be "priority" taxes and must be paid off in full through the plan (although, unlike an IRS repayment plan interest and penalties stop once the 13 petition is filed). Additionally, the IRS cannot restart collection activities; tax penalties may be greatly reduced by the court;and  tax liens are extinguished once the plan has been completed.

State taxes under both are tereated similarly. For a fuller explanation of all of this you should consult with a bankruptcy attorney in your area.