Filing IRS Form 1099 MISC

The ServicerServicerPrimary Person servicing the Mortgage Loan, including the originator, seller, or a third party. must report all attorney (or trustee) fees paid by the ServicerServicerPrimary Person servicing the Mortgage Loan, including the originator, seller, or a third party. to ServicerServicerPrimary Person servicing the Mortgage Loan, including the originator, seller, or a third party. -retained attorneys or trustees or to Fannie Mae-retained attorneys or trustees for handling foreclosure proceedings, by filing Form 1099-MISC (Miscellaneous Income) with the Internal Revenue Service and other parties.  This form must be filed in the Servicer'sServicer'sPrimary Person servicing the Mortgage Loan, including the originator, seller, or a third party. name, using its Internal Revenue Service tax identification number.

If the ServicerServicerPrimary Person servicing the Mortgage Loan, including the originator, seller, or a third party. pays for any expenses authorized by Fannie Mae for the maintenance, repair, or marketing of an REOREOA Property or interest in a Property acquired by Fannie Mae or on behalf of the MBS Trust, through a Foreclosure Event where title to a Property or interests in that Property are transferred to Fannie Mae or the MBS Trust. PropertyPropertyMultifamily residential real estate securing the Mortgage Loan, including the fee simple or Leasehold interest, Improvements, and personal property (per the Uniform Commercial Code). , or when the ServicerServicerPrimary Person servicing the Mortgage Loan, including the originator, seller, or a third party. pays directly any business that is not a corporation for recurring maintenance costs, minor repair costs, or routine costs in connection with an REOREOA Property or interest in a Property acquired by Fannie Mae or on behalf of the MBS Trust, through a Foreclosure Event where title to a Property or interests in that Property are transferred to Fannie Mae or the MBS Trust. PropertyPropertyMultifamily residential real estate securing the Mortgage Loan, including the fee simple or Leasehold interest, Improvements, and personal property (per the Uniform Commercial Code). , the ServicerServicerPrimary Person servicing the Mortgage Loan, including the originator, seller, or a third party. must report such payments to the Internal Revenue Service.  To accomplish this, the ServicerServicerPrimary Person servicing the Mortgage Loan, including the originator, seller, or a third party. must prepare an IRS Form 1099-MISC (Miscellaneous Income) for the appropriate tax year and submit it to the Internal Revenue Service and to the individual payee.  This form must be filed in the Servicer'sServicer'sPrimary Person servicing the Mortgage Loan, including the originator, seller, or a third party. name, using its Internal Revenue Service taxpayer identification number.