source:
  type: regulation
  id: fhlmc-9602.1
  authority: Freddie Mac Single-Family Seller/Servicer Guide §9602.1 — Post-foreclosure reporting and compliance
    (09/10/25)
  description: "Freddie Mac Guide §9602.1 (Post-foreclosure reporting and compliance). Gap-fill (verbatim, ID-diff).\
    \ \n"
obligations:
- id: fhlmc-9602.1-0
  canonical_id: fhlmc-9602.1-0
  section: Freddie Mac Guide 9602.1
  description: '9602.1 Post-foreclosure reporting and compliance: (09/10/25) This section contains requirements
    related to: ■ Servicer reporting of foreclosure sales to credit repositories ■ Servicer reporting to the Internal
    Revenue Service (IRS) (a) Servicer reporting of foreclosure sales to credit repositories The Servicer must report
    all fo…'
  type: do
  tags:
  - regulator-direct
  - gap-fill
  - fhlmc-guide
  - section-complete
  primary_source:
    tier: 1
    authority: Freddie Mac Single-Family Seller/Servicer Guide §9602.1 — Post-foreclosure reporting and compliance
      (09/10/25)
    source_class: gse-guide
    source_url: https://guide.freddiemac.com/
    snapshot_id: 5869ee9e606cd4ae
    fetched_at: '2026-06-18T00:00:00+00:00'
    content_hash: sha256:9a1b23e5024bb369e7a59d36b3702383c11ace68b5d209fdef791bc8f955c637
    paragraph_quote: '(09/10/25) This section contains requirements related to: ■ Servicer reporting of foreclosure
      sales to credit repositories ■ Servicer reporting to the Internal Revenue Service (IRS) (a) Servicer reporting
      of foreclosure sales to credit repositories The Servicer must report all foreclosure sales to the credit repositories
      listed in Exhibit 51, Credit Repositories and Information to Report, according to the requirements in Section
      8106.1(d). (b) Servicer reporting to the IRS The Servicer must report the acquisition or abandonment of the
      property to the IRS according to the requirements in Section 8106.2(b) on IRS Form 1099-A, Acquisition or
      Abandonment of Secured Property. In the event that deficiency rights were not preserved during the foreclosure
      process as may be allowed under Section 9301.6(a)(ii), the Servicer must also report the cancelation of debt
      to the IRS according to the requirements in Section 8106.2(c) on IRS Form 1099-C, Cancellation of Debt.'
    drafter_attestation: Verbatim from Freddie Guide §9602.1 body (max-gap occurrence), snapshot 5869ee9e606cd4ae;
      substring-verified.
  judgment: false
