source:
  type: guide
  id: fnma-svc-f-1-23
  authority: Fannie Mae Servicing Guide F-1-23 — Reporting to Third Parties
  description: Fannie Mae Servicing Guide F-1-23 — Reporting to Third Parties.
  coverage_tier: operative
obligations:
- id: fnma-svc-f-1-23-full
  canonical_id: fnma-svc-f-1-23-full
  section: Fannie Mae Servicing Guide F-1-23 — Reporting to Third Parties
  type: do
  tags:
  - regulator-direct
  - fnma
  - servicing-guide
  - corpus-expansion
  - tier-operative
  primary_source:
    tier: 1
    authority: Fannie Mae Servicing Guide F-1-23 — Reporting to Third Parties
    source_class: fnma-guide
    source_url: https://singlefamily.fanniemae.com/media/document/pdf/servicing-guide
    snapshot_id: cf63a82bbb4adfba
    fetched_at: '2026-05-22T23:53:19Z'
    content_hash: sha256:89df66c43baad07f8a8dd9d224492fff7d15e8839edba02ad0e74c7e50fe5da3
    paragraph_quote: 'F-1-23, Reporting to Third Parties (06/09/2021) Introduction
      This Servicing Guide Procedure contains the following: Reporting to Credit Repositories
      Reporting to the IRS Published May 13, 2026 670 Reporting to Credit Repositories
      Establishing a Relationship with a Credit Repository When initially establishing
      a relationship with a credit repository, the servicer must indicate the relationship
      is being established in compliance with Fannie Mae’s requirements. The following
      table provides a list of major credit repositories in accordance with C-4.1-01,
      Notifying Credit Repositories. Credit Repositories Equifax Information Services
      Experian Innovis Data Solutions TransUnion Corporation Reporting to the IRS
      Filing an IRS Form 1099-A or 1099–C The servicer must ﬁle IRS Forms 1099-A and
      1099-C electronically on Fannie Mae''s behalf, in accordance with C-4.2-01,
      Filing IRS Forms. The following table describes the servicer’s additional responsibilities
      for ﬁling these information returns with the IRS on Fannie Mae''s behalf. ✓
      The servicer must... Insert the following header information when ﬁling IRS
      Form 1099: • Fannie Mae''s name on the ﬁrst “Lender” line, followed by the servicer
      address and contact information, • Fannie Mae''s Taxpayer Identiﬁcation Number
      (TIN) (52-0883107) in the "Lender''s TIN" ﬁeld, and • the servicer loan number
      in the "account number" ﬁeld. Insert the following header information when ﬁling
      IRS Form 1099-C: • Fannie Mae’s name on the ﬁrst “Creditor” line, followed by
      the servicer address and contact information, • Fannie Mae’s TIN (52-0883107)
      in the “Credit’s TIN” ﬁeld; and • the servicer loan number in the “account number”
      ﬁeld. Published May 13, 2026 671 ✓ The servicer must... Submit a Summary of
      IRS Form 1099–A and 1099–C Filing (Form 1100) to notify Fannie Mae that it reported
      to the IRS electronically. Recent Related Announcements The table below provides
      references to recently issued Announcements that are related to this topic.
      Announcements Issue Date Announcement SVC-2021-03 June 09, 2021 Announcement
      SVC-2020-03 July 15, 2020'
  judgment: false
