source:
  type: guide
  id: hud-4000-1-iii-b-reporting-to-consumer-reporting-agencies-and-the-irs
  authority: FHA Single Family Housing Policy Handbook 4000.1, Part III — b. Reporting
    to Consumer Reporting Agencies and the IRS (03/31/2022)
  description: FHA Single Family Housing Policy Handbook 4000.1, Part III — b. Reporting
    to Consumer Reporting Agencies and the IRS (03/31/2022).
  coverage_tier: operative
obligations:
- id: hud-4000-1-iii-b-reporting-to-consumer-reporting-agencies-and-the-irs-full
  canonical_id: hud-4000-1-iii-b-reporting-to-consumer-reporting-agencies-and-the-irs-full
  section: FHA Single Family Housing Policy Handbook 4000.1, Part III — b. Reporting
    to Consumer Reporting Agencies and the IRS (03/31/2022)
  type: do
  tags:
  - regulator-direct
  - fha
  - hud-handbook
  - corpus-expansion
  - tier-operative
  primary_source:
    tier: 1
    authority: FHA Single Family Housing Policy Handbook 4000.1, Part III — b. Reporting
      to Consumer Reporting Agencies and the IRS (03/31/2022)
    source_class: hud-handbook
    source_url: https://www.hud.gov/hud-partners/single-family-handbook-4000-1
    snapshot_id: 8c03836f77f317e1
    fetched_at: '2026-05-23T00:28:40Z'
    content_hash: sha256:411430f29b13f9b54a2ebb0e6f6e7087ecd2b90d0da22eb0c8c792eaa2d7d0df
    paragraph_quote: 'b. Reporting to Consumer Reporting Agencies and the IRS (03/31/2022)
      The Mortgagee is responsible for: • complying with applicable law and federal
      regulations relating to reporting to consumer reporting agencies; and • ensuring
      that all reported information is accurate. The Mortgagee is also responsible
      for any required IRS reporting regarding acquisition of secured Property or
      cancellation of mortgage debt, in accordance with the Internal Revenue Code
      (IRC).'
  judgment: false
