Freddie Mac Seller/Servicer Guide 8106.2: Internal Revenue Service (IRS) Forms 1098, 1099-A, 1099-C and 1099-MISC
This section contains requirements related to:
Freddie Mac publishes the full text of this section: Freddie Mac Seller/Servicer Guide 8106.2 on the Freddie Mac website. Zeitro Strata answers questions about it with the passage and page cited.
What this section covers
- (a) IRS Form 1098, Mortgage Interest Statement
- (b) IRS Form 1099-A, Acquisition or Abandonment of Secured Property
- (c) IRS Form 1099-C, Cancellation of Debt
- (d) IRS Form 1099-MISC, Miscellaneous Income
Guideline text quoted as published by the agency. The latest published version governs. This is not an underwriting decision.

