source:
  type: regulation
  id: fhlmc-8105.1
  authority: Freddie Mac Single-Family Seller/Servicer Guide §8105.1 — Compensation for Servicing Mortgages (12/03/25)
  description: "Freddie Mac Guide §8105.1 (Compensation for Servicing Mortgages). Gap-fill (verbatim, ID-diff).\
    \ \n"
obligations:
- id: fhlmc-8105.1-0
  canonical_id: fhlmc-8105.1-0
  section: Freddie Mac Guide 8105.1
  description: '8105.1 Compensation for Servicing Mortgages: (12/03/25) This section contains requirements related
    to: ■ Compensation for Servicing Mortgages ■ Servicing compensation for a new Servicer pursuant to a Transfer
    of Servicing initiated by Freddie Mac ■ Servicing obligations related to foreclosure and bankruptcy to be performed
    …'
  type: do
  tags:
  - regulator-direct
  - gap-fill
  - fhlmc-guide
  - section-complete
  primary_source:
    tier: 1
    authority: Freddie Mac Single-Family Seller/Servicer Guide §8105.1 — Compensation for Servicing Mortgages (12/03/25)
    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: '(12/03/25) This section contains requirements related to: ■ Compensation for Servicing Mortgages
      ■ Servicing compensation for a new Servicer pursuant to a Transfer of Servicing initiated by Freddie Mac ■
      Servicing obligations related to foreclosure and bankruptcy to be performed for the Servicing compensation
      (a) Compensation for Servicing Mortgages The compensation Freddie Mac pays to the Servicer for the performance
      of its duties and obligations under the Servicing Contract for each Mortgage purchased by Freddie Mac is the
      amount by which the Note Rate exceeds the Accounting Net Yield (ANY), with a Minimum Servicing Spread to provide
      adequate compensation. Each Servicer agrees that it does not retain any rights or legal ownership interest
      in such compensation or any portion of the interest or other amounts due or received from the Borrower under
      the terms of the Mortgage. Further, under no circumstance does a Servicer retain any legal ownership of the
      Servicing Contract or any related Servicing Contract Rights. Freddie Mac acknowledges that a Servicer may
      recognize Servicing Contract Rights as assets on its balance sheet in the form of “mortgage servicing rights”
      in accordance with generally accepted accounting principles (GAAP); however, such recognition under GAAP does
      not confer any legal ownership interest in any Servicing Contract Rights. The Minimum Servicing Spread is
      0.250% (25 basis points) for all Home Mortgages unless the Purchase Documents provide otherwise. Note: For
      fixed-rate Home Mortgages with Settlement Dates on or after June 3, 2019, the maximum Servicing Spread is
      0.500%. For Mortgages with single-premium lender-paid mortgage insurance, the Minimum Contract Servicing Spread
      must be no less than the Minimum Servicing Spread. For Mortgages with annual- or monthly-premium lender-paid
      mortgage insurance, the Minimum Contract Servicing Spread must meet the requirements of Section 4701.2(b)(i).'
    drafter_attestation: Verbatim from Freddie Guide §8105.1 body (max-gap occurrence), snapshot 5869ee9e606cd4ae;
      substring-verified.
  judgment: false
- id: fhlmc-8105.1-1
  canonical_id: fhlmc-8105.1-1
  section: Freddie Mac Guide 8105.1
  description: '8105.1 Compensation for Servicing Mortgages: 105-2 Refer to the following Guide provisions for additional
    information related to the Servicing Spread topic: Guide provisions related to Servicing Spread requirements
    Topic Guide location Minimum contract Servicing Spread Section 6101.4(c) Servicing Spreads Section 6102.4(b)(i…'
  type: do
  tags:
  - regulator-direct
  - gap-fill
  - fhlmc-guide
  - section-complete
  primary_source:
    tier: 1
    authority: Freddie Mac Single-Family Seller/Servicer Guide §8105.1 — Compensation for Servicing Mortgages (12/03/25)
    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: '105-2 Refer to the following Guide provisions for additional information related to the Servicing
      Spread topic: Guide provisions related to Servicing Spread requirements Topic Guide location Minimum contract
      Servicing Spread Section 6101.4(c) Servicing Spreads Section 6102.4(b)(ii) Purchase requirements for Mortgages
      sold under Guarantor and MultiLender Swap programs Sections 6201.3(b) (b) Servicing compensation for a new
      Servicer pursuant to a Transfer of Servicing initiated by Freddie Mac (i) Voluntary Partial Cancellation (VPC)
      of Servicing or termination of the Servicing Contract If Freddie Mac terminates a Servicer’s Servicing Contract
      and related Servicing Contract Rights, with or without cause, in whole or in part, pursuant to the terms and
      conditions of the Purchase Documents, Freddie Mac reserves the right, at Freddie Mac’s discretion, to negotiate
      a new Servicing fee with the subsequent Servicer of the Mortgages related to the VPC Transfer of Servicing.
      (ii) Transfers of Servicing Below are key requirements regarding the Servicing compensation for Freddie Mac
      Mortgages following a Transfer of Servicing: ■ For any Mortgages purchased by Freddie Mac, the Servicing compensation
      will be calculated on the entire interest-bearing UPB of the Mortgage ■ If the Note Rate minus the ANY is
      not sufficient to pay a Transferee Servicer the required Servicing compensation plus any applicable mortgage
      insurance premium, the Transferor Servicer agrees to pay the balance of the required Servicing compensation
      to the Transferee Servicer ■ The Transferor Servicer acknowledges that its payment of Servicing compensation
      to the Transferee Servicer is necessary for adequate Servicing of the Mortgage in accordance with the Guide
      and applicable Purchase Documents ■ The Transferor Servicer also agrees that the Transferee Servicer and Freddie
      Mac have a right of offset against principal repayments payable to the Transferor Servicer in order to pay
      the required Servicing compensation if not otherwise done'
    drafter_attestation: Verbatim from Freddie Guide §8105.1 body (max-gap occurrence), snapshot 5869ee9e606cd4ae;
      substring-verified.
  judgment: false
- id: fhlmc-8105.1-2
  canonical_id: fhlmc-8105.1-2
  section: Freddie Mac Guide 8105.1
  description: '8105.1 Compensation for Servicing Mortgages: 105-3 (c) Servicing obligations related to be performed
    for the Servicing compensation In consideration for the Servicing Spread, a Servicer is responsible for the
    performance of all of its Servicing obligations described in the Guide and other Purchase Documents for each
    of the …'
  type: do
  tags:
  - regulator-direct
  - gap-fill
  - fhlmc-guide
  - section-complete
  primary_source:
    tier: 1
    authority: Freddie Mac Single-Family Seller/Servicer Guide §8105.1 — Compensation for Servicing Mortgages (12/03/25)
    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: '105-3 (c) Servicing obligations related to be performed for the Servicing compensation In
      consideration for the Servicing Spread, a Servicer is responsible for the performance of all of its Servicing
      obligations described in the Guide and other Purchase Documents for each of the Mortgages purchased by Freddie
      Mac. The Servicer’s Servicing obligations compensated by the Servicing Spread include, among other things,
      undertaking all activities required to protect Freddie Mac’s interest in the Mortgage in the event of a foreclosure
      of the property or a bankruptcy of the Borrower, such as: ■ Preparing and delivering foreclosure and bankruptcy
      referrals to attorneys ■ Providing all documents and information necessary for the attorneys to prosecute
      foreclosure or bankruptcy cases (including, but not limited to, missing documents such as Notes, title insurance
      policies and Intervening Assignments) ■ When necessary, paying for the preparation and recordation of missing
      documents, such as Intervening Assignments, necessary for the prosecution of foreclosure or bankruptcy cases
      ■ Resolving any title issues that are the result of the Seller’s or Servicer’s action or inaction ■ Managing
      attorneys, including but not limited to: ❑ Collecting, receiving, processing, reviewing and paying attorneys’
      invoices ❑ Supervising and providing necessary assistance to attorneys in the foreclosure and bankruptcy proceedings
      ❑ Making available any monitoring, management, reporting, information and document delivery processes or systems
      and paying the fees and costs for such processes or systems. (Refer to Section 9501.5(a) for information on
      connectivity and invoice processing systems.) ■ Continuing to work with the Borrower to resolve the Delinquency
      through loss mitigation activities ■ Handling the bankruptcy management activities specified in Chapter 9401
      Nothing in the Guide is intended to prohibit a foreclosure or bankruptcy attorney from assisting a Servicer
      by working with a Borrower to facilitate a reinstatement of the Mortgage or loss mitigation activity.'
    drafter_attestation: Verbatim from Freddie Guide §8105.1 body (max-gap occurrence), snapshot 5869ee9e606cd4ae;
      substring-verified.
  judgment: false
- id: fhlmc-8105.1-3
  canonical_id: fhlmc-8105.1-3
  section: Freddie Mac Guide 8105.1
  description: '8105.1 Compensation for Servicing Mortgages: 106-1 Chapter 8106: Servicing Reports to Freddie Mac,
    Other Third Parties and the Borrower'
  type: do
  tags:
  - regulator-direct
  - gap-fill
  - fhlmc-guide
  - section-complete
  primary_source:
    tier: 1
    authority: Freddie Mac Single-Family Seller/Servicer Guide §8105.1 — Compensation for Servicing Mortgages (12/03/25)
    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: '106-1 Chapter 8106: Servicing Reports to Freddie Mac, Other Third Parties and the Borrower'
    drafter_attestation: Verbatim from Freddie Guide §8105.1 body (max-gap occurrence), snapshot 5869ee9e606cd4ae;
      substring-verified.
  judgment: false
- id: fhlmc-8105.1-4
  canonical_id: fhlmc-8105.1-4
  section: Freddie Mac Guide 8105.1
  description: '8105.1 Compensation for Servicing Mortgages: General requirements for Servicing-related reports
    to Freddie Mac, third parties and the Borrower (07/09/25) This section contains requirements related to: ■ Computer
    facsimiles ■ Submission of additional reports to Freddie Mac ■ Noncompliance fees ■ Reports to credit repositorie…'
  type: do
  tags:
  - regulator-direct
  - gap-fill
  - fhlmc-guide
  - section-complete
  primary_source:
    tier: 1
    authority: Freddie Mac Single-Family Seller/Servicer Guide §8105.1 — Compensation for Servicing Mortgages (12/03/25)
    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: 'General requirements for Servicing-related reports to Freddie Mac, third parties and the Borrower
      (07/09/25) This section contains requirements related to: ■ Computer facsimiles ■ Submission of additional
      reports to Freddie Mac ■ Noncompliance fees ■ Reports to credit repositories A Servicer must report regularly
      to Freddie Mac on Servicing activities for Freddie Mac-owned Mortgages. Servicers are also required to report
      certain information to third parties as well as the Borrower. Each report and all correspondence to Freddie
      Mac for a particular Mortgage must reference the Freddie Mac Seller/Servicer number and the Freddie Mac loan
      number. (a) Computer facsimiles Freddie Mac will accept computer-generated facsimiles for: ■ Form 1013, 1-4
      Unit Property Inspection Report ■ Form 105, Multipurpose Loan Servicing Transmittal Any computer-generated
      facsimiles of these forms must: ■ Reflect the most current version of the comparable Freddie Mac form ■ Be
      in the same format as the comparable Freddie Mac form with no alterations to the placement of the data fields
      and no deletions of data fields ■ Provide at least two lines of space between detail lines (b) Submission
      of additional reports to Freddie Mac'
    drafter_attestation: Verbatim from Freddie Guide §8105.1 body (max-gap occurrence), snapshot 5869ee9e606cd4ae;
      substring-verified.
  judgment: false
- id: fhlmc-8105.1-5
  canonical_id: fhlmc-8105.1-5
  section: Freddie Mac Guide 8105.1
  description: '8105.1 Compensation for Servicing Mortgages: 106-2 The Servicer must submit such other reports as
    Freddie Mac may require from time to time. (c) Noncompliance fees Failure to provide timely, complete and accurate
    reports (regardless of the mode of submission or transmission) subjects the Servicer to the Servicing reporting
    …'
  type: do
  tags:
  - regulator-direct
  - gap-fill
  - fhlmc-guide
  - section-complete
  primary_source:
    tier: 1
    authority: Freddie Mac Single-Family Seller/Servicer Guide §8105.1 — Compensation for Servicing Mortgages (12/03/25)
    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: 106-2 The Servicer must submit such other reports as Freddie Mac may require from time to time.
      (c) Noncompliance fees Failure to provide timely, complete and accurate reports (regardless of the mode of
      submission or transmission) subjects the Servicer to the Servicing reporting noncompliance compensatory fees.
      Investor Accounting reporting and Servicing reporting noncompliance compensatory fees are monitored and assessed
      separately. Freddie Mac reserves the right to change all fees and other remedies at any time and at its sole
      discretion. (d) Reports to credit repositories (i) Reporting payment status of the Mortgage to the credit
      repositories For each Mortgage serviced for Freddie Mac under the Home Mortgage program, a Servicer must report
      on a monthly basis the payment status of the Mortgage to the credit repositories listed in Exhibit 51, Credit
      Repositories and Information to Report. Freddie Mac does not specify a particular day of the month by which
      the Servicer must perform the full-file reporting. Freddie Mac requires only that the reporting be performed
      on a monthly basis for all Mortgages regardless of the Mortgage status. The Servicer may report after each
      month end to allow time for payment corrections, returned checks and other adjustments to be processed. Freddie
      Mac will audit Servicers for compliance with the full-file credit reporting requirements. (ii) Full-file reporting
      requirements Full-file reporting includes Mortgages recently originated, current and delinquent Mortgages,
      Mortgages liquidated through workout options or foreclosure and charge- offs. Each credit repository will
      provide the Servicer with the applicable codes to use to report each Mortgage status type. Freddie Mac will
      not require reporting to a repository that does not serve the jurisdiction for which a report must be filed.
      Written advice from a repository that it cannot accept a Servicer’s report for a given jurisdiction because
      it does not serve that jurisdiction will be sufficient evidence to Freddie Mac that the Servicer is in compliance
      with Freddie Mac’s requirements for that jurisdiction. Borrowers or their representatives are permitted under
      the Federal Fair Credit Reporting Act (FCRA) to inquire about or dispute the accuracy of information in their
      credit repository files. This right to inquire about or dispute the accuracy of information applies to any
      Mortgage that the Servicer services for Freddie Mac, just as it does to any other
    drafter_attestation: Verbatim from Freddie Guide §8105.1 body (max-gap occurrence), snapshot 5869ee9e606cd4ae;
      substring-verified.
  judgment: false
- id: fhlmc-8105.1-6
  canonical_id: fhlmc-8105.1-6
  section: Freddie Mac Guide 8105.1
  description: '8105.1 Compensation for Servicing Mortgages: 106-3 indebtedness of a Borrower. A Borrower may send
    an inquiry or a notice of dispute concerning the accuracy of reported information about the Borrower’s Mortgage
    directly to the Servicer or to any of the credit repositories listed in Exhibit 51. Whenever the Servicer receives…'
  type: do
  tags:
  - regulator-direct
  - gap-fill
  - fhlmc-guide
  - section-complete
  primary_source:
    tier: 1
    authority: Freddie Mac Single-Family Seller/Servicer Guide §8105.1 — Compensation for Servicing Mortgages (12/03/25)
    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: 106-3 indebtedness of a Borrower. A Borrower may send an inquiry or a notice of dispute concerning
      the accuracy of reported information about the Borrower’s Mortgage directly to the Servicer or to any of the
      credit repositories listed in Exhibit 51. Whenever the Servicer receives such an inquiry or notice of dispute
      from a Borrower or receives a letter from a credit repository requesting verification or correction of Mortgage-related
      information, the Servicer must respond in accordance with the requirements of the FCRA.
    drafter_attestation: Verbatim from Freddie Guide §8105.1 body (max-gap occurrence), snapshot 5869ee9e606cd4ae;
      substring-verified.
  judgment: false
- id: fhlmc-8105.1-7
  canonical_id: fhlmc-8105.1-7
  section: Freddie Mac Guide 8105.1
  description: '8105.1 Compensation for Servicing Mortgages: Internal Revenue Service (IRS) Forms 1098, 1099-A,
    1099-C and 1099-MISC (09/10/25) This section contains requirements related to: ■ IRS Form 1098, Mortgage Interest
    Statement ■ IRS Form 1099-A, Acquisition or Abandonment of Secured Property ■ IRS Form 1099-C, Cancellation
    of Debt…'
  type: do
  tags:
  - regulator-direct
  - gap-fill
  - fhlmc-guide
  - section-complete
  primary_source:
    tier: 1
    authority: Freddie Mac Single-Family Seller/Servicer Guide §8105.1 — Compensation for Servicing Mortgages (12/03/25)
    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: 'Internal Revenue Service (IRS) Forms 1098, 1099-A, 1099-C and 1099-MISC (09/10/25) This section
      contains requirements related to: ■ IRS Form 1098, Mortgage Interest Statement ■ IRS Form 1099-A, Acquisition
      or Abandonment of Secured Property ■ IRS Form 1099-C, Cancellation of Debt ■ IRS Form 1099-MISC, Miscellaneous
      Income (a) IRS Form 1098, Mortgage Interest Statement The Servicer must provide Internal Revenue Service (IRS)
      Form 1098 to the IRS and the Borrower as required under Section 6050H of the Internal Revenue Code. This reporting
      must be done for each Mortgage owned in whole or in part by Freddie Mac. The following must be provided: ■
      The Servicer’s name, address and federal identification number must be reported for “Recipient” ■ The Borrower’s
      name, address and Social Security number must be reported for “Payer” The Servicer must maintain copies of
      all statements and reports that Freddie Mac requires the Servicer to provide directly to the Borrowers and
      the IRS in compliance with the above section of the Internal Revenue Code and make such copies available for
      examination by Freddie Mac upon request. The Servicer is responsible for any penalty levied by the IRS for
      nonreporting or reporting of inaccurate information, as applicable, with respect to those statements and reports
      which Freddie Mac requires the Servicer to provide directly to the Borrowers and the IRS. (b) IRS Form 1099-A,
      Acquisition or Abandonment of Secured Property'
    drafter_attestation: Verbatim from Freddie Guide §8105.1 body (max-gap occurrence), snapshot 5869ee9e606cd4ae;
      substring-verified.
  judgment: false
- id: fhlmc-8105.1-8
  canonical_id: fhlmc-8105.1-8
  section: Freddie Mac Guide 8105.1
  description: '8105.1 Compensation for Servicing Mortgages: 106-4 The Servicer must provide IRS Form 1099-A to
    the IRS and the Borrower as required under Section 6050J of the Internal Revenue Code. This reporting must be
    done whenever Freddie Mac or a third party acquires an interest in a property in full or partial satisfaction
    of Freddi…'
  type: do
  tags:
  - regulator-direct
  - gap-fill
  - fhlmc-guide
  - section-complete
  primary_source:
    tier: 1
    authority: Freddie Mac Single-Family Seller/Servicer Guide §8105.1 — Compensation for Servicing Mortgages (12/03/25)
    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: '106-4 The Servicer must provide IRS Form 1099-A to the IRS and the Borrower as required under
      Section 6050J of the Internal Revenue Code. This reporting must be done whenever Freddie Mac or a third party
      acquires an interest in a property in full or partial satisfaction of Freddie Mac’s secured debt or when Freddie
      Mac or the Servicer knows or has reason to know that a property has been abandoned. For the purposes of filing
      these reports, the following definitions apply: ■ Freddie Mac acquires an interest in Mortgaged Premises either:
      ❑ On the date of the foreclosure sale or the date the Borrower’s right of redemption, if any, expires, whichever
      occurs later, or ❑ At the time a deed-in-lieu of foreclosure is recorded ■ A third party acquires an interest
      at the time of the foreclosure sale ■ Abandonment has occurred when Freddie Mac or the Servicer has reason
      to know from all the facts and circumstances concerning the status of the Mortgaged Premises that the Borrower
      intended to and has permanently discarded the property from use. If a Servicer determines that an abandonment
      has occurred and expects to commence foreclosure proceedings within three months, the reporting obligation
      generally arises at the end of the three-month period. The following events trigger the reporting requirement:
      ■ Freddie Mac acquisition. (Freddie Mac acquires the Mortgaged Premises at a foreclosure sale or by deed-in-lieu
      of foreclosure.) ■ Third-party sale. (A third party acquires the Mortgaged Premises at a foreclosure sale.)
      ■ HUD, RHS or VA acquisition. (The Mortgaged Premises was acquired by HUD, RHS or the VA.) ■ Abandonment.
      (The Mortgaged Premises has been abandoned, three months have passed and foreclosure proceedings have not
      begun.) A completed IRS Form 1099-A must be filed electronically with the IRS on or before March 31 of the
      year following the calendar year in which the reportable event occurred. The Servicer must also furnish the
      Borrower with an information statement on or before January 31 of that year. The requirement for furnishing
      such statement to the Borrower can be satisfied by sending a completed IRS Form 1099-A to the Borrower’s last
      known address. The form must include the following information:'
    drafter_attestation: Verbatim from Freddie Guide §8105.1 body (max-gap occurrence), snapshot 5869ee9e606cd4ae;
      substring-verified.
  judgment: false
- id: fhlmc-8105.1-9
  canonical_id: fhlmc-8105.1-9
  section: Freddie Mac Guide 8105.1
  description: '8105.1 Compensation for Servicing Mortgages: 106-5 ■ The form must show Freddie Mac’s name and address
    and include a statement that the information is being reported to the IRS ■ The “account number” should include
    the nine-digit Freddie Mac loan number, followed by one space and the six-digit Seller/Servicer number Note:
    S…'
  type: do
  tags:
  - regulator-direct
  - gap-fill
  - fhlmc-guide
  - section-complete
  primary_source:
    tier: 1
    authority: Freddie Mac Single-Family Seller/Servicer Guide §8105.1 — Compensation for Servicing Mortgages (12/03/25)
    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: '106-5 ■ The form must show Freddie Mac’s name and address and include a statement that the
      information is being reported to the IRS ■ The “account number” should include the nine-digit Freddie Mac
      loan number, followed by one space and the six-digit Seller/Servicer number Note: See Section 8106.2(c) for
      information related to when both IRS Forms 1099-A and 1099-C, Cancellation of Debt, may be filed as the result
      of a cancelation of debt in connection with a foreclosure or similar action in the same year for the same
      Borrower. Instructions for completing IRS Form 1099-A are set forth in Form 1065, Report of IRS Form 1099-A
      and Form 1099-C Filing. Servicers must comply with the IRS’s and the various States’ requirements, as amended
      from time to time, for filing IRS Form 1099-A. Servicers should consult with either their tax advisors or
      the IRS concerning questions on such requirements. The Servicer must file all IRS Forms 1099-A with the IRS
      electronically. (i) IRS reporting Servicers must file their reports with the IRS no later than March 31 of
      the year following the calendar year in which the reportable event occurred. Even though a Servicer reports
      to the IRS electronically, the Servicer is still responsible for providing a copy of the IRS Form 1099-A to
      the Borrower (copy B) and to those States that require it (copy C). Copy B must be furnished to the Borrower
      on or before January 31 of the year following the reportable event. IRS requirements for filing electronically
      are set forth in IRS Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921,
      3922, 5498 and W- 2G. A Servicer may obtain this publication by downloading it from the IRS website at www.irs.gov
      or by calling the IRS at 1-800-TAX-FORM (1-800-829-3676). When filing electronically, the Servicer must: ■
      Insert appropriate header information on the electronic report it files with the IRS in accordance with the
      following record description:'
    drafter_attestation: Verbatim from Freddie Guide §8105.1 body (max-gap occurrence), snapshot 5869ee9e606cd4ae;
      substring-verified.
  judgment: false
