Fannie Mae Servicing Guide F-1-23 — Reporting to Third Parties

fnma-svc-f-1-23

Fannie Mae Servicing Guide F-1-23 — Reporting to Third Parties.

Get this register: .xlsx .csv More bundles →

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
    description: ''
    type: do
    audit_question: ''
    program_review: ''
    file_review: ''
    judgment: false
    feeds: []
    workflow_phase: ''
    owner_role: ''
    secondary_owner_role: ''
    cadence: ''
    consequence: ''
    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'

Verbatim regulatory text (1)

Verbatim provisions from Fannie Mae Servicing Guide F-1-23 — Reporting to Third Parties — each quote is a verified substring of the regulator-published source snapshot, not retyped. Quoted for reference; this is not legal advice. The operational layer (P&P updates, prompts) lives in the regulation update kits.

Fannie Mae Servicing Guide F-1-23 — Reporting to Third Parties

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

Source: Fannie Mae Servicing Guide F-1-23 — Reporting to Third Parties · source URL · snapshot cf63a82bbb4adfba