are the monies that are in my retirement accounts considered income and are they subject to creditors if I file for personal bankrupcy in PA

I think you're confusing income with assets.  A retirement account is an asset.  If you withdraw money from your retirement account, that is income.  If such money is withdrawn within the 6 calendar months prior to filing your case, then it must be included as income on the "means test" and may alter your eligibility to file. If you're asking whether or not funds in your retirement account are exempt (protected) from your creditors and the Trustee in a bankruptcy case, the answer is "yes", up to about one million dollars. Mark J. Markus, Attorney at Law Handling exclusively bankruptcy law cases in California since 1991. http://www.bklaw.com/ bankruptcy blog: http://www.bklaw.com/bankruptcy-blog/ Follow Me on Twitter:  @bklawr