Freddie Mac Single-Family Seller/Servicer Guide Section 5301.3 — Note Date references

Freddie Mac Single-Family Seller/Servicer Guide Section 5301.3 — Note Date references

5301.3: Note Date references (02/04/26) For the purposes of Topic 5300, all references to the Note Date refer to the modification date for Seller-Owned Modified Mortgages, the Conversion Date for Seller-Owned Converted Mortgages, the Effective Date of Permanent Financing for Construction to Permanent Mortgages and Renovation Mortgages, or the assumption agreement date, as applicable. Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-1 Chapter 5302: General Requirements for Documentation Used to Verify Employment and Income 5302.1: Introduction to documentation requirements (07/02/25) For all income and each qualification source used to qualify the Borrower, the Seller must obtain the required documentation and verifications listed in the respective income sections of Topic 5300. Additional documentation may be necessary to evaluate, justify and explain the qualification of the Borrower. This includes scenarios in which the Seller has knowledge that the documentation originally provided by the Borrower may not be reflective of the Borrower’s current level of income, even though the documentation meets the age of documentation requirements. Example: A more recent paystub may be necessary if, after the original paystub was provided, the Borrower’s industry was impacted by economic conditions or widespread business closures that could affect hours worked and income received. All documentation must be maintained in the Mortgage file. The documentation requirements are the same for Streamlined Accept and Standard Documentation. For information about general requirements for verifying documents and acceptable age of documentation, refer to: ■ Section 5102.3 for general requirements for verifying documents ■ Section 5102.4 for age of documentation requirements 5302.2: Employed income documentation and verification requirements (05/06/26) This section contains information related to: ■ Year-to-date (YTD) paystubs ■ W-2 forms and alternative documentation Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-2 ■ Written verification of employment (VOE) ■ 10-day pre-closing verification (10-day PCV) (a) YTD paystub(s) The following table contains requirements and guidance pertaining to YTD paystubs: YTD paystubs Topic Requirements YTD paystubs The YTD paystub(s) must enable the Seller to determine and support the stable monthly income used for qualification. At a minimum, the paystub must: ■ Be dated no more than 30 days before the Application Received Date in addition to complying with the age of documentation requirements in Section 5102.4 ■ Clearly identify the employer’s name, the Borrower as the employee and the date issued ■ Show the time period covered, the current pay period dates and earnings and the complete YTD earnings YTD paystubs with less than the required information: When the YTD paystub does not contain the required information (e.g., paystubs that are handwritten or typed by the employer and do not contain YTD earnings), the Seller must verify the required information by obtaining additional documentation (e.g., written VOE, a review of payroll deposits on bank statements). (b) W-2 forms and alternative documentation W-2 form(s) must be the complete Internal Revenue Service (IRS) Form W-2 issued by the employer for the preceding tax year(s). The following table contains requirements pertaining to W-2 form alternative documentation: Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-3 W-2 form alternative documentation Topic Requirements Year-end YTD paystub or military Leave and Earnings Statement The year-end YTD paystub(s) or military Leave and Earnings Statement may be used in lieu of the W-2 form(s) if the documentation reflects the complete income earned in the previous calendar year. W-2 transcript for all income and earnings types The W-2 transcript(s) may be used in lieu of the W-2 form(s) if the transcript reflects the complete income earned in the previous calendar year. (c) Written VOE A written VOE must contain: ■ Signature, printed name, title and contact information (e.g., phone number) of the authorized employer representative who verified the information ■ The date the information was verified ■ Borrower’s name and employer’s name and address If the employer provides additional information, such as the probability of continued employment and/or income, or comments, the Seller must consider the information with the income and employment analysis. Note: Refer to Section 5102.3 for additional information about verifying documents. The following table contains additional requirements pertaining to written VOEs: Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-4 Additional requirements for written VOEs Topic Requirements Current employment and income ■ Date employment began ■ Current position ■ Gross base non-fluctuating earnings per pay period (e.g., monthly, bi-weekly) ■ Fluctuating hourly earnings and rate of hourly pay ■ Year-to-date earnings with paid through date ■ Earnings from either the most recent one- or two-year calendar period, in accordance with the requirements in Chapter 5303 Earnings (e.g., base non-fluctuating, fluctuating hourly, bonus, overtime, tips, commissions) must be split into separate categories for YTD earnings and prior year(s) earnings Current military active- duty employment base (basic) pay and entitlement income ■ Date employment began ■ Current position ■ Base (basic) monthly pay ■ Current monthly entitlement income (e.g., rations, clothing, quarters) ■ Year-to-date earnings with paid through date Current military reserve or National Guard income ■ Date employment began ■ Current position ■ YTD earnings with paid through date ■ Earnings from most recent one-year calendar period Previous employment and income ■ Date employment began ■ Date employment concluded ■ Position held ■ Gross earnings amount Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-5 (d) 10-day PCV Verification of the Borrower’s current employment must be obtained in accordance with the requirements of this section. The 10-day PCV, when required and unless otherwise noted, must be obtained no earlier than 10 Business Days before the Note Date and no later than the day before the Delivery Date. The following table contains requirements for eligible 10-day PCV types: Eligible 10-day PCV types 10-day PCV types Requirements Verbal verification of employment (verbal VOE) The Mortgage file must include Form 90, Verbal Verification of Employment, or a similar written document that includes: ■ Name of the Borrower, employer’s name, name and title of the individual contacted at employer, date of contact and the phone number used to contact the employer ■ Name of the third-party source used to obtain the phone number for the employer (e.g., phone directory, reliable internet source, directory assistance) ■ Borrower’s current employment status ■ Any additional information that was verified ■ Name, title and employer of the representative who contacted the Borrower’s employer and completed the verbal VOE E-mail VOE The Mortgage file must include: ■ An e-mail exchange with the Borrower’s employer from the independently obtained employer’s work e-mail address that includes: ❑ Borrower’s name and employer’s name ❑ Name and title of the individual contacted at the employer, date of contact and the individual’s work e- mail address ❑ Borrower’s current employment status ■ Information about the third-party source used to obtain the employer’s e-mail (e.g., a reliable internet source) Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-6 Eligible 10-day PCV types 10-day PCV types Requirements ■ Name, title and employer of the representative who contacted the Borrower’s employer and obtained the e- mail verification Employment commencing after the Note Date (refer to Section 5303.2) In addition to a verbal VOE or e-mail VOE, the Seller must confirm and include on the verbal VOE or e-mail VOE that the terms reflected on the non-contingent offer letter or employment contract accepted by the Borrower have not changed since the acceptance date, including employment start date, salary and any other relevant income or employment information used to qualify the Borrower. Written VOE A written VOE verifying the current employment status of the Borrower in accordance with the requirements of Section 5302.2(c) YTD paystub A YTD paystub that is: ■ From the pay period immediately preceding the Note Date ■ Dated no more than 15 Business Days before the Note Date Military Leave and Earnings Statement A military Leave and Earnings Statement dated no more than 120 days before the Note Date Third-party employment verification service provider – electronically generated Refer to Section 5302.3 for third-party verification requirements. Automated employment assessment with Loan Product Advisor® Refer to Section 5302.6 for requirements. 5302.3: Third-party verification service providers: employment and income verifications (07/02/25) This section contains information related to: ■ General requirements for third-party service provider verifications Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-7 ■ Employment and income verifications ■ 10-day pre-closing verifications (PCV) (a) General requirements for third-party service provider verifications Employment, income and 10-day PCVs obtained through third-party verification service providers are acceptable if the following requirements are met: ■ The verifications must be received by the originator directly from the third-party verification service provider ■ If any required information is missing, the Seller must obtain additional documentation to supplement the third-party verification ■ The Seller is responsible for the accuracy and integrity of the information provided by the third-party verification service providers ■ The Seller must verify that all third-party verification service providers have procedures in place to comply with quality control requests for reverification from Freddie Mac, the Seller and/or Servicer (b) Employment and income verifications A copy of the verification must be retained in the Mortgage file and: ■ Employment and income verifications must contain sufficient information to determine stable monthly income as required by Topic 5300 ■ If the verification is completed using employment and/or income information from an electronic database, the verification must evidence that the information in the database is no more than 35 days old Note: Refer to Section 5102.4 for more information about the age of documentation requirements. (i) Mortgages that use automated income assessment using employed income data Mortgages that use automated income assessment using employed income data may comply with the requirements in Section 5303.4(c) if the Last Feedback Certificate indicates Seller’s eligibility for representation and warranty relief is “Eligible” or “Partial” as described in Section 5303.4(d)(ii). (ii) Mortgages that use automated income assessment with Loan Product Advisor using account data Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-8 Mortgages that use automated income assessment with Loan Product Advisor using account data may comply with the requirements in Section 5303.5(c) and/or 5305.2(c), as applicable, if the Mortgage: ■ Receives a Risk Class of Accept; and ■ Is underwritten using income types that are eligible for representation and warranty relief as described in Section 5303.5(d)(ii) and/or 5305.2(d)(ii), as applicable (c) 10-day PCVs Verification of the Borrower’s current employment (10-day PCV) must be obtained in accordance with the requirements of this section. If a third-party verification service provider is used, employment information must be verified and documented by the third-party verification service provider directly through the employer’s electronic database or the electronic database of the employer’s third-party payroll services provider. The 10-day PCV, when required, must be obtained no earlier than 10 Business Days before the Note Date and no later than the day before the Delivery Date. As stated above, the employment verification must evidence that the information in the database is no more than 35 days old. The employment verification must contain: ■ Name of Borrower ■ Name of employer ■ Borrower’s current employment status ■ Any additional information that was verified ■ Date employment information was issued from the employer to the third-party verification services provider (e.g., effective date, current as of date) ■ Date verification was issued to the Seller by third-party verification service provider The form used by the third-party verification service provider must contain the name and contact information of the service provider. Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-9 5302.4: Tax returns and tax return information: documentation and verification requirements (04/01/26) This section contains information related to: ■ Tax return requirements ■ Requirements for all Mortgages with qualifying income documented with tax returns ■ Internal Revenue Service (IRS) tax transcripts ■ When tax returns are required ■ Unreimbursed employee expenses reported on tax returns Under certain circumstances, the Taxpayer First Act requires that the taxpayer’s consent be obtained prior to the use and disclosure of the taxpayer’s tax return or tax return information to a third party. If taxpayer consent is required under the Act, Sellers must ensure that the form of consent obtained from the taxpayer permits the use and sharing of the tax return or tax return information with and by any actual or potential owners of the Mortgage, as well as their service providers, successors and assigns. The signed consent form must be obtained in a timely manner and placed in the Mortgage file in accordance with Section 3301.1(b). (a) Tax return requirements Tax returns must be: ■ The Borrower’s signed copy of the U.S. federal income tax return(s) that were most recently filed with the Internal Revenue Service (IRS) ■ A complete tax return, including all applicable schedules and forms (which includes all W-2s, K-1s and 1099s) The following are acceptable alternatives for the Borrower’s signature on the tax return(s): ■ Evidence the tax returns were filed electronically (e.g., signed Form 8879, IRS e-file Signature Authorization or equivalent), or ■ Tax transcripts that validate the information on the unsigned tax returns, or ■ A completed IRS Form 4506-C signed by the Borrower, or alternate form acceptable to the IRS that authorizes the release of comparable tax information to a third party Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-10 (b) Requirements for all Mortgages with qualifying income documented with tax returns The most recent federal income tax return is the last tax return, individual and/or business, that was filed with the IRS by the Borrower and, if applicable, the Borrower’s business. Sellers are encouraged to always confirm with the Borrower that the tax returns provided are the tax returns most recently filed with the IRS. The Seller must determine the stable monthly income which may require additional documentation and analysis. Refer to Section 5304.1(g) for additional guidance about self- employed income and supporting documentation when the tax returns for the most recent calendar year are not yet available. For Mortgages with qualifying income documented on tax returns, the following date and documentation requirements must be met, based on the Application Received Date and the Note Date for the Mortgage. Application Received Date Note Date Age of tax return and other documentation requirements Before: April 15 of the Note year On or after: January 1 of the Note year Before: May 31 of the Note year ■ Most recent federal income tax return(s) filed with the IRS ■ The most recent tax return(s) must be no older than the tax return(s) that were due to be filed prior to November 1 of the previous calendar year (e.g., if the Note Date is February 15, 2026, the most recent tax return(s) can be no older than 2024) On or after: April 15 of the Note year Before: May 31 of the Note year If the Borrower has not filed their tax return(s) with the IRS for the previous calendar year (e.g., the Note Date is May 1, 2026, and tax return(s) for 2025 have not been filed): ■ The most recent tax returns must be no older than the calendar year two years before the Note year (e.g., if the Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-11 Application Received Date Note Date Age of tax return and other documentation requirements All On or after: May 31 of the Note year Before: November 1 of the Note year Note Date is June 1, 2026, the most recent tax returns can be no older than 2024) ■ The Seller must obtain: ❑ IRS confirmation verifying tax transcript(s) are not yet available for the tax return(s) (individual, and business, if applicable) from the calendar year prior to the Note year1,2; and ❑ Evidence of completed IRS tax filing extension(s) for the calendar year prior to the Note year (e.g., if using IRS tax extension forms to evidence tax filing extension, include IRS Form(s) 4868 and/or 7004, as applicable)3. For Mortgages originated using an automated income assessment using tax data for self-employed and/or rental income, as described in Sections 5304.2 and 5306.2, respectively, IRS Form(s) 4868 for individual tax returns, and IRS Form 7004 for business tax returns, if applicable, must be obtained and documented in the Mortgage file. All On or after: November 1 of the Note year On or before: December 31 of the Note year The most recent tax return(s) must be no older than the previous calendar year (e.g., if the Note Date is November 15, 2026, tax returns can be no older than 2025), regardless of other factors such as tax filing extension status or IRS tax filing deadline relief status. 1 If the IRS extends the tax filing due date, the IRS confirmation is required for Mortgages with Application Received Dates on or after the IRS income tax filing due date, or May 31 of the Note year, whichever occurs first; and Note Dates on or after the last day of the month following the IRS income tax filing due date, or June 30 of the Note year, whichever occurs first. 2 Alternative documentation is acceptable in lieu of the IRS confirmation that tax transcript(s) are not yet available for the business tax return(s), as follows: ▪ Confirmation business tax returns were filed after IRS filing due date for the prior year(s) (e.g., business tax return in file that was due in the prior calendar year was signed later in the year (e.g., October)) or documentation from third-party tax return preparer confirming business return that would otherwise be due has not yet been filed; and ▪ Documented evidence of continued income stability using at least one of the examples listed in Section 5304.1(g) in the row labeled “Business and/or individual tax return(s) - most recent calendar year not yet available” Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-12 3 If the IRS extends the tax filing due date, evidence of the completed IRS tax filing extension is required for Mortgages with Application Received Dates on or after the IRS income tax filing due date and Note Dates on or after the last day of the month following the IRS income tax filing due date. (c) IRS tax transcripts If a tax transcript is obtained and contains information sufficient to meet verification requirements in Topic 5300, it may be used in lieu of other required documentation (e.g., IRS Form W-2); however, the information provided on the tax transcript often lacks certain information needed to fully evaluate the stable monthly income. Example: Individual rental property data, partnership and S corporation information is not clearly delineated in the tax transcripts. Conversely, the sole proprietorship information for Schedule C that is contained in a tax transcript may be an effective documentation alternative when reviewing the impact of a business loss incurred by self-employment. IRS confirmation verifying transcripts are not yet available for the prior calendar year are always recommended, and in certain instances are required. Refer to Section 5302.4(b) for additional information about age of tax return requirements. (d) When tax returns are required The Seller must obtain the Borrower’s most recent federal income tax return(s) for certain types of income and/or employment characteristics if using the income to qualify the Borrower. Links to the topic specific requirements are provided in the table below. When tax returns are required Income types and/or employment characteristics Guide location Tip income – Cash and charge tips reported on IRS Form 4137 Section 5303.1(d)(ii) Income from employment by a family member, property seller, broker or other interested party to the transaction Section 5303.1(e) Employed income from a foreign source Section 5303.1(e) Income reported on IRS Form 1099 for services performed Section 5303.1(e), Chapter 5304 Self-employed income Chapter 5304 Dividend and interest income Section 5305.1 Capital gains income Section 5305.1 Royalty payments Section 5305.1 Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-13 When tax returns are required Income types and/or employment characteristics Guide location Trust income Section 5305.1 Non-employment/non-self-employment income from a foreign source Section 5305.1 Tax-exempt income (optional) Section 5305.1 Rental income Chapter 5306 (e) Unreimbursed employee expenses reported on tax returns Unreimbursed employee expenses reported on the Borrower’s federal individual income tax returns are not required to be deducted from the Borrower’s income. 5302.5: Internal Revenue Service (IRS) Form 4506-C requirements for all income and asset qualification sources (07/02/25) This section contains information related to: ■ General requirements ■ Mortgages that use automated income assessment (a) General requirements All Borrowers whose income is used to qualify or whose assets are used as a basis for repayment of obligations pursuant to Section 5307.1 must sign Internal Revenue Service (IRS) Form 4506-C or an alternate form acceptable to the IRS that authorizes the release of comparable tax information to a third party (e.g., IRS Form 8821). The Form 4506-C must be signed no later than the Note Date and must be retained in the Mortgage file. If submitting the Form 4506-C to the IRS, the IRS must receive the Form 4506-C before its expiration date. The Seller must retain in the Mortgage file the tax documentation received back from the IRS. In addition to the requirements above, for Borrowers with income derived from sources in Puerto Rico, Guam or the U.S. Virgin Islands that are exempt from federal income taxation under the Internal Revenue Code, the following requirements apply: Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-14 ■ In lieu of a Form 4506-C, Borrowers with income derived from sources in Puerto Rico must sign the most recent version of Commonwealth of Puerto Rico Form 2907 titled “Request For Copy of the Return, Estate or Gift Certificate of Release” (Modelo SC 2907 “Solicitud De Copia De Planilla, Relevo De Herencia Y De Donacion”) for submission to the Puerto Rico Department of the Treasury, Internal Revenue Area ■ Borrowers with income derived from sources in Guam or the U.S. Virgin Islands must sign the Form 4506-C (or an alternate form that authorizes the release of comparable tax information to a third party) for submission to the Guam Department of Taxation and Revenue or Virgin Islands Bureau of Internal Revenue, as applicable (b) Mortgages that use automated income assessment Mortgages that use automated income assessment using employed income data may comply with the requirements in Section 5303.4(f) if the Last Feedback Certificate indicates Seller’s eligibility for representation and warranty relief is “Eligible” or “Partial” as described in Section 5303.4(b). Mortgages that use automated income assessment with Loan Product Advisor using account data may comply with the requirements in Section 5303.5(e) and/or 5305.2(e), as applicable, if the Mortgage: ■ Receives a Risk Class of Accept; and ■ Is underwritten using income types that are eligible for representation and warranty relief as described in Section 5303.5(d)(ii) and/or 5305.2(d)(ii), as applicable 5302.6: Automated employment assessment with Loan Product Advisor® (07/02/25) This section contains: ■ Overview ■ Eligible employment earnings using account data ■ Eligible employment earnings using employed income data ■ Underwriting requirements ■ Data submission requirements, representation and warranty relief eligibility and documentation requirements Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-15 (a) Overview Representation and warranty relief eligibility is contingent on the Seller’s compliance with the requirements of this chapter. Asset and income modeler (AIM) automated employment assessment provides Sellers with the option to use Loan Product Advisor® to determine whether the Seller is eligible for relief from enforcement of certain representations and warranties related to the Borrower’s current employment. The Seller must obtain the Borrower’s account or employed income data and submit all required data and information to Loan Product Advisor. Based on the data submitted, Loan Product Advisor will assess for representation and warranty relief eligibility and return the results of the assessment on the Feedback Certificate. (b) Eligible employment earnings using account data Employment earnings, as described in Section 5303.1, are eligible for automated employment assessment with Loan Product Advisor, except for Borrowers with business ownership interest(s) less than 25%. When using account data, the Borrower’s depository history must reflect a minimum of three consecutive payroll deposits from the same payor(s). (c) Eligible employment earnings using employed income data Employment earnings, as described in Section 5303.1, are eligible for automated employment assessment with Loan Product Advisor, except for earnings with the following employment/income characteristics: ■ Earnings of a Borrower employed by a family member, the property seller, real estate broker or other interested party to the transaction ■ Employed income from foreign sources ■ Income reported on IRS Form 1099 for services performed ■ Borrowers with business ownership interest(s) less than 25% (d) Underwriting requirements (i) General underwriting requirements The Seller must have no knowledge, information or documentation that contradicts an expectation that the current employment will continue for at least the next three years. Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-16 In the event the Borrower has taken a temporary leave of absence from his or her employment: ■ When a verification report is obtained, the verification report must indicate that, as of the date of the verification report, the Borrower has returned to work ■ When the employed income data has been obtained from the Borrower’s paystub(s) and W-2 form(s), the Seller must maintain documentation in the Mortgage file showing the Borrower has returned to work (ii) Age of documentation For the age of the documentation: ■ When a verification report is obtained, the expiration date of the verification report reflected on the Last Feedback Certificate complies with the requirements in Section 5102.4 ■ When the employed income data has been obtained from the Borrower’s paystub(s) and W-2 form(s), the paystub and W-2 must comply with the requirements in Section 5102.4(a) (e) Data submission requirements, representation and warranty relief eligibility and documentation requirements (i) Data submission requirements For Mortgages with an automated employment assessment using Loan Product Advisor, the Seller must: ■ Submit the most current account data or employed income data to Loan Product Advisor ■ Investigate and resolve any inconsistent or contradictory information between the verification report, information contained in Form 65, Uniform Residential Loan Application (including the Borrower’s income and employment representations), and the Mortgage file and, if applicable, resubmit the correct information to Loan Product Advisor ■ Resubmit the data to Loan Product Advisor if an updated verification report or paystub(s) is obtained after the initial submission (A) Automated employment assessment with Loan Product Advisor using account data Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-17 For Mortgages that are eligible for automated employment assessment with Loan Product Advisor using account data, the Seller must confirm: ■ Each account on the verification report is owned by at least one Borrower ■ The payor(s) is the Borrower’s current employer by using the information in the Mortgage file (B) Automated employment assessment with Loan Product Advisor using employed income data For Mortgages that are eligible for automated employment assessment with Loan Product Advisor using employed income data, the following requirements must be met: ■ The Seller must confirm that the information on the verification report or paystub(s) and W-2 form(s) is for the correct Borrower and employer ■ When a verification report is obtained, the method used to produce the verification report must be an automated process where the employed income data is accessed directly from an electronic database of employer-provided income information. The employed income data on the verification report cannot be obtained from a written, verbal or email verification of income performed by the service provider. (C) Automated employment assessment with Freddie Mac’s application programming interface (API) For Mortgages not submitted or resubmitted to Loan Product Advisor, the Freddie Mac API can be used to meet the 10-day pre-closing employment verification requirements as described in Section 5302.3. Such Mortgages are not eligible for relief of representations and warranties related to the Borrower’s employment. To obtain the API report, the Seller must: ■ Submit the Borrower’s account data or employed income data to the API ■ Close by the close-by date reflected in messaging on either the “AIM Employment API Assessment” or the “AIM Account Data API Assessment” ■ Maintain the “AIM Employment API Assessment” or the “AIM Account Data API Assessment”, as applicable, in the Mortgage file (ii) Representation and warranty relief results on Feedback Certificate Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-18 If multiple Loan Product Advisor submissions are made, the Seller’s eligibility for representation and warranty relief will be based on the results on the Last Feedback Certificate. When employment representation and warranty eligibility results are provided on the Last Feedback Certificate, the representation and warranty relief available is described in the following table: Employment representation and warranty relief based on Feedback Certificate results Eligibility result Representation and warranty relief Eligible The Seller is relieved from enforcement of the following representations and warranties: 1. Borrower’s current employment through the close-by-date on the Feedback Certificate. The Note Date of the Mortgage must be on or before the close-by-date reflected in the Last Feedback Certificate for the 10-day pre-closing verification requirement to be met. 2. Accuracy and integrity of the data represented on the verification report Note: The Seller is not relieved from the representations and warranties related to the accuracy and integrity of the data when obtained from the Borrower’s paystub(s). Not eligible The Seller is not eligible for relief from enforcement of representation and warranties related to the Borrower’s employment. Unavailable The Seller is not eligible for relief from enforcement of representation and warranties related to the Borrower’s employment. (iii) Documentation requirements based on representation and warranty relief result on Feedback Certificate When employment representation and warranty relief eligibility results are provided on the Last Feedback Certificate, the documentation requirements are described in the following table: Freddie Mac Single-Family Seller/Servicer Guide Chapter 5302 As of 05/06/26 Page 5302-19 Documentation requirements based on representation and warranty relief result on Feedback Certificate Eligibility result Employment documentation requirements Eligible The verification report and paystub(s), as applicable, must be maintained in the Mortgage file. Paystub documentation must meet the requirements of Section 5302.2. If the Note Date of the Mortgage is not on or before the close-by date on the Last Feedback Certificate, the Seller must resubmit to Loan Product Advisor to obtain a new close-by date or meet the requirements described above in 5302.6(e)(i)(C). Not eligible The employment must be verified and documented as required by the Guide. Unavailable The employment must be verified and documented as required by the Guide. Freddie Mac Single-Family Seller/Servicer Guide Chapter 5303 As of 05/06/26 Page 5303-1 Chapter 5303: Employed Income

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