Freddie Mac Seller/Servicer Guide 8601.3: Regulatory reporting and Internal Revenue Service (IRS) compliance
The brown font text used throughout this chapter denotes the special requirements for Servicing Senior Subordinate Mortgages.
Freddie Mac publishes the full text of this section: Freddie Mac Seller/Servicer Guide 8601.3 on the Freddie Mac website. Zeitro Strata answers questions about it with the passage and page cited.
What this section covers
- (a) IRS Form 1099-A
- (b) IRS Form 1099-C
- (c) IRS Form 1099-MISC
Guideline text quoted as published by the agency. The latest published version governs. This is not an underwriting decision.

