When Is A Signed IRS Form 4506-C Required?

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(Published: December 10 2025)

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Table Of Contents

Part A Doing Business with Fannie Mae
- Subpart A1, Approval Qualification
  - Chapter A1-1, Application and Approval of Seller/Servicer
    - A1-1-01, Application and Approval of Seller/Servicer
- Subpart A2, Lender Contract
  - Chapter A2-1, Contractual Obligations for Sellers/Servicers
    - A2-1-01, Contractual Obligations for Sellers/Servicers
    - A2-1-02, Nature of Mortgage Transaction
    - A2-1-03, Indemnification for Losses
  - Chapter A2-2, Contractual Representations and Warranties
    - A2-2-01, Representations and Warranties Overview
    - A2-2-02, Delivery Information and Delivery-Option Specific Representations and Warranties
    - A2-2-03, Document Warranties
    - A2-2-04, Limited Waiver and Enforcement Relief of Representations and Warranties
    - A2-2-05, Invalidation of Limited Waiver of Representations and Warranties
    - A2-2-06, Representations and Warranties on Property Value
    - A2-2-07, Life-of-Loan Representations and Warranties
  - Chapter A2-3, Lender Breach of Contract
    - Section A2-3.1, Lender Breach of Contract
      - A2-3.1-01, Lender Breach of Contract
      - A2-3.1-02, Sanctions, Suspensions, and Terminations
    - Section A2-3.2, Loan Repurchases and Make Whole Payments Requested by Fannie Mae
      - A2-3.2-01, Loan Repurchases and Make Whole Payments Requested by Fannie Mae
      - A2-3.2-02, Enforcement Relief for Breaches of Certain Representations and Warranties Related to Underwriting and Eligibility
      - A2-3.2-03, Remedies Framework
    - Section A2-3.3, Compensatory Fees
      - A2-3.3-01, Compensatory Fees
  - Chapter A2-4, Loan Files and Records
    - Section A2-4.1, Establishment, Ownership, and Retention of Loan Files and Records
      - A2-4.1-01, Establishing Loan Files
      - A2-4.1-02, Ownership and Retention of Loan Files and Records
      - A2-4.1-03, Electronic Records, Signatures, and Transactions
      - A2-4.1-04, Notarization Standards
  - Chapter A2-5, Fannie Mae Trade Name and Trademarks
    - A2-5-01, Fannie Mae Trade Name and Trademarks
- Subpart A3, Getting Started With Fannie Mae
  - Chapter A3-1, Fannie Mae’s Technology Products
    - A3-1-01, Fannie Mae’s Technology Products
  - Chapter A3-2, Compliance With Requirements and Laws
    - A3-2-01, Compliance With Laws
    - A3-2-02, Responsible Lending Practices
  - Chapter A3-3, Third-Party Lending Functions and Servicing Arrangements
    - A3-3-01, Outsourcing of Mortgage Processing and Third-Party Originations
    - A3-3-02, Concurrent Servicing Transfers
    - A3-3-03, Other Servicing Arrangements
    - A3-3-04, Document Custodians
    - A3-3-05, Custody of Mortgage Documents
  - Chapter A3-4, Lending Practices
    - A3-4-01, Confidentiality of Information
    - A3-4-02, Data Quality and Integrity
    - A3-4-03, Preventing, Detecting, and Reporting Mortgage Fraud
  - Chapter A3-5, Fidelity Bond and Errors and Omissions Coverage
    - A3-5-01, Fidelity Bond and Errors and Omissions Coverage Provisions
    - A3-5-02, Fidelity Bond Policy Requirements
    - A3-5-03, Errors and Omissions Policy Requirements
    - A3-5-04, Reporting Fidelity Bond and Errors and Omissions Events
- Subpart A4, Maintaining Seller/Servicer Eligibility
  - Chapter A4-1, Maintaining Seller/Servicer Eligibility: Overview
    - A4-1-01, Maintaining Seller/Servicer Eligibility
    - A4-1-02, Submission of Financial Statements and Reports
    - A4-1-03, Report of Changes in the Seller/Servicer’s Organization
    - A4-1-04, Submission of Irrevocable Limited Powers of Attorney
Part B Origination Through Closing
- Subpart B1, Loan Application Package
  - Chapter B1-1, Application Package Documentation
    - B1-1-01, Contents of the Application Package
    - B1-1-02, Blanket Authorization Form
    - B1-1-03, Allowable Age of Credit Documents and Federal Income Tax Returns
- Subpart B2, Eligibility
  - Chapter B2-1, Mortgage Eligibility
    - Section B2-1.1, Occupancy Types
      - B2-1.1-01, Occupancy Types
    - Section B2-1.2, LTV, CLTV, HCLTV, and Subordinate Financing
      - B2-1.2-01, Loan-to-Value (LTV) Ratios
      - B2-1.2-02, Combined Loan-to-Value (CLTV) Ratios
      - B2-1.2-03, Home Equity Combined Loan-to-Value (HCLTV) Ratios
      - B2-1.2-04, Subordinate Financing
    - Section B2-1.3, Loan Purpose
      - B2-1.3-01, Purchase Transactions
      - B2-1.3-02, Limited Cash-Out Refinance Transactions
      - B2-1.3-03, Cash-Out Refinance Transactions
      - B2-1.3-04, Prohibited Refinancing Practices
      - B2-1.3-05, Payoff of Installment Land Contract Requirements
    - Section B2-1.4, Loan Amortization Types
      - B2-1.4-01, Fixed-Rate Loans
      - B2-1.4-02, Adjustable-Rate Mortgages (ARMs)
      - B2-1.4-03, Convertible ARMs
      - B2-1.4-04, Temporary Interest Rate Buydowns
    - Section B2-1.5, Other Loan Attributes and Related Policies
      - B2-1.5-01, Loan Limits
      - B2-1.5-02, Loan Eligibility
      - B2-1.5-03, Legal Requirements
      - B2-1.5-04, Escrow Accounts
      - B2-1.5-05, Principal Curtailments
  - Chapter B2-2, Borrower Eligibility
    - B2-2-01, General Borrower Eligibility Requirements
    - B2-2-02, Non–U.S. Citizen Borrower Eligibility Requirements
    - B2-2-03, Multiple Financed Properties for the Same Borrower
    - B2-2-04, Guarantors, Co-Signers, or Non-Occupant Borrowers on the Subject Transaction
    - B2-2-05, Inter Vivos Revocable Trusts
    - B2-2-06, Homeownership Education and Housing Counseling
    - B2-2-07, First-Generation Homebuyer Loans
  - Chapter B2-3, Property Eligibility
    - B2-3-01, General Property Eligibility
    - B2-3-02, Special Property Eligibility and Underwriting Considerations: Factory-Built Housing
    - B2-3-03, Special Property Eligibility and Underwriting Considerations: Leasehold Estates
    - B2-3-04, Special Property Eligibility Considerations
    - B2-3-05, Properties Affected by a Disaster
- Subpart B3, Underwriting Borrowers
  - Chapter B3-1, Manual Underwriting
    - B3-1-01, Comprehensive Risk Assessment
  - Chapter B3-2, Desktop Underwriter (DU)
    - B3-2-01, General Information on DU
    - B3-2-02, DU Validation Service
    - B3-2-03, Risk Factors Evaluated by DU
    - B3-2-04, DU Documentation Requirements
    - B3-2-05, Approve/Eligible Recommendations
    - B3-2-06, Approve/Ineligible Recommendations
    - B3-2-07, Refer with Caution Recommendations
    - B3-2-08, Out of Scope Recommendations
    - B3-2-09, Erroneous Credit Report Data
    - B3-2-10, Accuracy of DU Data, DU Tolerances, and Errors in the Credit Report
    - B3-2-11, DU Underwriting Findings Report
  - Chapter B3-3, Income Assessment
    - Section B3-3.1, Employment and Other Sources of Income
      - B3-3.1-01, General Income Information
      - B3-3.1-02, Standards for Employment Documentation
      - B3-3.1-03, Base Pay (Salary or Hourly), Bonus, and Overtime Income
      - B3-3.1-04, Commission Income
      - B3-3.1-05, Secondary Employment Income (Second Job and Multiple Jobs) and Seasonal Income
      - B3-3.1-06, Requirements and Uses of IRS IVES Request for Transcript of Tax Return Form 4506-C
      - B3-3.1-07, Verbal Verification of Employment
      - B3-3.1-08, Rental Income
      - B3-3.1-09, Other Sources of Income
      - B3-3.1-10, Income Calculator
    - Section B3-3.2, Self-Employment Income
      - B3-3.2-01, Underwriting Factors and Documentation for a Self-Employed Borrower
      - B3-3.2-02, Business Structures
      - B3-3.2-03, IRS Forms Quick Reference
    - Section B3-3.3, Self-Employment Documentation Requirements for an Individual
      - B3-3.3-01, General Information on Analyzing Individual Tax Returns
      - B3-3.3-02, Income Reported on IRS Form 1040
      - B3-3.3-03, Income or Loss Reported on IRS Form 1040, Schedule C
      - B3-3.3-04, Income or Loss Reported on IRS Form 1040, Schedule D
      - B3-3.3-05, Income or Loss Reported on IRS Form 1040, Schedule E
      - B3-3.3-06, Income or Loss Reported on IRS Form 1040, Schedule F
      - B3-3.3-07, Income or Loss Reported on IRS Form 1065 or IRS Form 1120S, Schedule K-1
    - Section B3-3.4, Self-Employment Documentation Requirements for a Business
      - B3-3.4-01, Analyzing Partnership Returns for a Partnership or LLC
      - B3-3.4-02, Analyzing Returns for an S Corporation
      - B3-3.4-03, Analyzing Returns for a Corporation
      - B3-3.4-04, Analyzing Profit and Loss Statements
    - Section B3-3.5, DU Requirements for Income Assessment
      - B3-3.5-01, Income and Employment Documentation for DU
      - B3-3.5-02, Income from Rental Property in DU
  - Chapter B3-4, Asset Assessment
    - Section B3-4.1, General Asset Requirements
      - B3-4.1-01, Minimum Reserve Requirements
      - B3-4.1-02, Interested Party Contributions (IPCs)
      - B3-4.1-03, Lender Incentives
      - B3-4.1-04, Virtual Currency
    - Section B3-4.2, Verification of Depository Assets
      - B3-4.2-01, Verification of Deposits and Assets
      - B3-4.2-02, Depository Accounts
      - B3-4.2-03, Individual Development Accounts
      - B3-4.2-04, Pooled Savings (Community Savings Funds)
      - B3-4.2-05, Foreign Assets
    - Section B3-4.3, Verification of Non-Depository Assets
      - B3-4.3-01, Stocks, Stock Options, Bonds, and Mutual Funds
      - B3-4.3-02, Trust Accounts
      - B3-4.3-03, Retirement Accounts
      - B3-4.3-04, Personal Gifts
      - B3-4.3-05, Gifts of Equity
      - B3-4.3-06, Grants and Lender Contributions
      - B3-4.3-07, Disaster Relief Grants or Loans
      - B3-4.3-08, Employer Assistance
      - B3-4.3-09, Earnest Money Deposit
      - B3-4.3-10, Anticipated Sales Proceeds
      - B3-4.3-11, Trade Equity
      - B3-4.3-12, Rent-Related Credits
      - B3-4.3-13, Sweat Equity
      - B3-4.3-14, Bridge/Swing Loans
      - B3-4.3-15, Borrowed Funds Secured by an Asset
      - B3-4.3-16, Credit Card Financing and Reward Points
      - B3-4.3-17, Personal Unsecured Loans
      - B3-4.3-18, Sale of Personal Assets
      - B3-4.3-19, Cash Value of Life Insurance
      - B3-4.3-20, Anticipated Savings and Cash-on-Hand
      - B3-4.3-21, Borrower's Earned Real Estate Commission
    - Section B3-4.4, DU Requirements for Asset Assessment
      - B3-4.4-01, DU Asset Verification
      - B3-4.4-02, Requirements for Certain Assets in DU
  - Chapter B3-5, Credit Assessment
    - Section B3-5.1, Credit Scores
      - B3-5.1-01, General Requirements for Credit Scores
      - B3-5.1-02, Determining the Credit Score for a Mortgage Loan
    - Section B3-5.2, Credit Reports
      - B3-5.2-01, Requirements for Credit Reports
      - B3-5.2-02, Types of Credit Reports
      - B3-5.2-03, Accuracy of Credit Information in a Credit Report
    - Section B3-5.3, Traditional Credit History
      - B3-5.3-01, Number and Age of Accounts
      - B3-5.3-02, Payment History
      - B3-5.3-03, Previous Mortgage Payment History
      - B3-5.3-04, Inquiries: Recent Attempts to Obtain New Credit
      - B3-5.3-05, Credit Utilization
      - B3-5.3-06, Authorized Users of Credit
      - B3-5.3-07, Significant Derogatory Credit Events — Waiting Periods and Re-establishing Credit
      - B3-5.3-08, Extenuating Circumstances for Derogatory Credit
      - B3-5.3-09, DU Credit Report Analysis
    - Section B3-5.4, Nontraditional Credit History
      - B3-5.4-01, Eligibility Requirements for Loans with Nontraditional Credit
      - B3-5.4-02, Number and Types of Nontraditional Credit References
      - B3-5.4-03, Documentation and Assessment of a Nontraditional Credit History
  - Chapter B3-6, Liability Assessment
    - B3-6-01, General Information on Liabilities
    - B3-6-02, Debt-to-Income Ratios
    - B3-6-03, Monthly Housing Expense for the Subject Property
    - B3-6-04, Qualifying Payment Requirements
    - B3-6-05, Monthly Debt Obligations
    - B3-6-06, Qualifying Impact of Other Real Estate Owned
    - B3-6-07, Debts Paid Off At or Prior to Closing
    - B3-6-08, DU: Requirements for Liability Assessment
- Subpart B4, Underwriting Property
  - Chapter B4-1, Property Assessment and Valuation
    - Section B4-1.1, General Appraisal Requirements
      - B4-1.1-01, Definition of Market Value
      - B4-1.1-02, Lender Responsibilities
      - B4-1.1-03, Appraiser Selection Criteria
      - B4-1.1-04, Unacceptable Appraisal Practices
      - B4-1.1-05, Disclosure of Information to Appraisers
      - B4-1.1-06, Uniform Appraisal Dataset (UAD) and the Uniform Collateral Data Portal (UCDP)
    - Section B4-1.2, Documentation Standards
      - B4-1.2-01, Appraisal Report Forms and Exhibits
      - B4-1.2-02, Desktop Appraisals
      - B4-1.2-03, Hybrid Appraisals
      - B4-1.2-04, Appraisal Age and Use Requirements
      - B4-1.2-05, Requirements for Verifying Completion and Postponed Improvements
    - Section B4-1.3, Appraisal Report Assessment
      - B4-1.3-01, Review of the Appraisal Report
      - B4-1.3-02, Subject and Contract Sections of the Appraisal Report
      - B4-1.3-03, Neighborhood Section of the Appraisal Report
      - B4-1.3-04, Site Section of the Appraisal Report
      - B4-1.3-05, Improvements Section of the Appraisal Report
      - B4-1.3-06, Property Condition and Quality of Construction of the Improvements
      - B4-1.3-07, Sales Comparison Approach Section of the Appraisal Report
      - B4-1.3-08, Comparable Sales
      - B4-1.3-09, Adjustments to Comparable Sales
      - B4-1.3-10, Cost and Income Approach to Value
      - B4-1.3-11, Valuation Analysis and Reconciliation
      - B4-1.3-12, Appraisal Quality Matters
    - Section B4-1.4, Special Appraisal and Other Valuation Considerations
      - B4-1.4-01, Factory-Built Housing: Manufactured Housing
      - B4-1.4-02, Factory-Built Housing: Modular, Prefabricated, Panelized, or Sectional Housing
      - B4-1.4-03, Condo Appraisal Requirements
      - B4-1.4-04, Co-op Appraisal Requirements
      - B4-1.4-05, Leasehold Interests Appraisal Requirements
      - B4-1.4-06, Community Land Trust Appraisal Requirements
      - B4-1.4-07, Mixed-Use Property Appraisal Requirements
      - B4-1.4-08, Environmental Hazards Appraisal Requirements
      - B4-1.4-09, Special Assessment or Community Facilities Districts Appraisal Requirements
      - B4-1.4-10, Value Acceptance
      - B4-1.4-11, Value Acceptance + Property Data
  - Chapter B4-2, Project Standards
    - Section B4-2.1, General Project Standards
      - B4-2.1-01, General Information on Project Standards
      - B4-2.1-02, Waiver of Project Review
      - B4-2.1-03, Ineligible Projects
      - B4-2.1-04, Environmental Hazard Assessments
      - B4-2.1-05, Unacceptable Environmental Hazards
      - B4-2.1-06, Remedial Actions for Environmental Hazard Assessments Below Standards
    - Section B4-2.2, Project Eligibility
      - B4-2.2-01, Limited Review Process
      - B4-2.2-02, Full Review Process
      - B4-2.2-03, Full Review: Additional Eligibility Requirements for Units in New and Newly Converted Condo Projects
      - B4-2.2-04, Geographic-Specific Condo Project Considerations
      - B4-2.2-05, FHA-Approved Condo Review Eligibility
      - B4-2.2-06, Project Eligibility Review Service (PERS)
      - B4-2.2-07, Projects with Special Considerations
    - Section B4-2.3, PUD and Co-op Eligibility Requirements
      - B4-2.3-01, Eligibility Requirements for Units in PUD Projects
      - B4-2.3-02, Co-op Project Eligibility
      - B4-2.3-03, Legal Requirements for Co-op Projects
      - B4-2.3-04, Loan Eligibility for Co-op Share Loans
- Subpart B5, Unique Eligibility and Underwriting Considerations
  - Chapter B5-1, High-Balance Mortgage Loans
    - B5-1-01, High-Balance Mortgage Loan Eligibility and Underwriting
    - B5-1-02, High-Balance Pricing, Mortgage Insurance, Special Feature Codes, and Delivery Limitations
  - Chapter B5-2, Manufactured Housing
    - B5-2-01, Manufactured Housing
    - B5-2-02, Manufactured Housing Loan Eligibility
    - B5-2-03, Manufactured Housing Underwriting Requirements
    - B5-2-04, Manufactured Housing Pricing, Mortgage Insurance, and Loan Delivery Requirements
    - B5-2-05, Manufactured Housing Legal Considerations
  - Chapter B5-3, Construction and Energy Financing
    - Section B5-3.1, Conversion of Construction-to-Permanent Financing
      - B5-3.1-01, Conversion of Construction-to-Permanent Financing: Overview
      - B5-3.1-02, Conversion of Construction-to-Permanent Financing: Single-Closing Transactions
      - B5-3.1-03, Conversion of Construction-to-Permanent Financing: Two-Closing Transactions
    - Section B5-3.2, HomeStyle Renovation Mortgage
      - B5-3.2-01, HomeStyle Renovation Mortgages
      - B5-3.2-02, HomeStyle Renovation Mortgages: Loan and Borrower Eligibility
      - B5-3.2-03, HomeStyle Renovation Mortgages: Collateral Considerations
      - B5-3.2-04, HomeStyle Renovation Mortgages: Costs and Escrow Accounts
      - B5-3.2-05, HomeStyle Renovation Mortgages: Completion Certification
      - B5-3.2-06, HomeStyle Renovation: Renovation Contract, Renovation Loan Agreement, and Lien Waiver
    - Section B5-3.3, HomeStyle Refresh Mortgages
      - B5-3.3-01, HomeStyle Refresh for Improvements on Existing Properties
    - Section B5-3.4, Property Assessed Clean Energy Loans
      - B5-3.4-01, Property Assessed Clean Energy Loans
  - Chapter B5-4, Property-Specific Products
    - Section B5-4.1, General Requirements of Texas Section 50(a)(6) Loans
      - B5-4.1-01, Texas Section 50(a)(6) Loans
      - B5-4.1-02, Texas Section 50(a)(6) Loan Eligibility
      - B5-4.1-03, Texas Section 50(a)(6) Loan Underwriting, Collateral, and Closing Considerations
      - B5-4.1-04, Texas Section 50(a)(6) Loan Delivery and Servicing Considerations
    - Section B5-4.2, Other Property-Specific Products
      - B5-4.2-01, Native American Conventional Lending Initiative (NACLI)
      - B5-4.2-02, Disaster-Related Limited Cash-Out Refinance Flexibilities
      - B5-4.2-03, Loans Secured by HomePath Properties
  - Chapter B5-5, Community Seconds, Loans with Resale Restrictions, and Shared Equity Transactions
    - Section B5-5.1, Community Seconds
      - B5-5.1-01, Community Seconds Loans
      - B5-5.1-02, Community Seconds Loan Eligibility
      - B5-5.1-03, Community Seconds: Shared Appreciation Transactions
    - Section B5-5.2, Loans with Resale Restrictions
      - B5-5.2-01, Loans With Resale Restrictions: General Information
      - B5-5.2-02, Loans with Resale Restrictions: Eligibility, Collateral and Delivery Requirements
    - Section B5-5.3, Shared Equity Transactions
      - B5-5.3-01, Shared Equity Overview
      - B5-5.3-02, Shared Equity Transactions: General Requirements
      - B5-5.3-03, Shared Equity Transactions: Eligibility, Underwriting and Collateral Requirements
      - B5-5.3-04, Massachusetts Resale Restriction Loan Eligibility Requirements
  - Chapter B5-6, HomeReady Mortgage
    - B5-6-01, HomeReady Mortgage Loan and Borrower Eligibility
    - B5-6-02, HomeReady Mortgage Underwriting Methods and Requirements
    - B5-6-03, HomeReady Mortgage Loan Pricing, Mortgage Insurance, and Special Feature Codes
  - Chapter B5-7, High Loan-to-Value Refinance Option
    - B5-7-01, High LTV Refinance Loan and Borrower Eligibility
    - B5-7-02, High LTV Refinance Underwriting, Documentation, and Collateral Requirements for the New Loan
    - B5-7-03, High LTV Refinance Alternative Qualification Path
    - B5-7-04, High LTV Refinance Representations and Warranties
    - B5-7-05, High LTV Refinance Pricing, Mortgage Insurance, and Special Feature Codes
- Subpart B6, Government Programs Eligibility and Underwriting Requirements
  - Chapter B6-1, Government Insured and Guaranteed Mortgages
    - B6-1-01, General Government Mortgage Loan Requirements
    - B6-1-02, Eligible FHA-Insured Mortgage Loans
    - B6-1-03, Eligible VA-Guaranteed Mortgages
    - B6-1-04, Eligible HUD-Guaranteed Section 184 Mortgages
    - B6-1-05, Eligible RD-Guaranteed Mortgages
- Subpart B7, Insurance
  - Chapter B7-1, Mortgage Insurance/Loan Guaranty
    - B7-1-01, Provision of Mortgage Insurance
    - B7-1-02, Mortgage Insurance Coverage Requirements
    - B7-1-03, Lender-Purchased Mortgage Insurance
    - B7-1-04, Financed Borrower-Purchased Mortgage Insurance
    - B7-1-05, Government Mortgage Loan Guaranty or Insurance
  - Chapter B7-2, Title Insurance
    - B7-2-01, Provision of Title Insurance
    - B7-2-02, Title Insurer Requirements
    - B7-2-03, General Title Insurance Coverage
    - B7-2-04, Special Title Insurance Coverage Considerations
    - B7-2-05, Title Exceptions and Impediments
    - B7-2-06, Attorney Title Opinion Letter Requirements
  - Chapter B7-3, Property and Flood Insurance
    - B7-3-01, General Property Insurance Requirements for All Property Types
    - B7-3-02, Property Insurance Requirements for One-to Four-Unit Properties
    - B7-3-03, Master Property Insurance Requirements for Project Developments
    - B7-3-04, Individual Property Insurance Requirements for a Unit in a Project Development
    - B7-3-05, Additional Insurance Requirements
    - B7-3-06, Flood Insurance Requirements for All Property Types
    - B7-3-07, Evidence of Property Insurance
    - B7-3-08, Mortgagee Clause, Named Insured, and Notice of Cancellation Requirements
  - Chapter B7-4, Liability and Fidelity/Crime Insurance Requirements for Project Developments
    - B7-4-01, General Liability Insurance Requirements for Project Developments
    - B7-4-02, Fidelity/Crime Insurance Requirements for Project Developments
- Subpart B8, Closing: Legal Documents
  - Chapter B8-1, General Information on Legal Documents
    - B8-1-01, Publication of Legal Documents
  - Chapter B8-2, Security Instruments
    - B8-2-01, Security Instruments for Conventional Mortgages
    - B8-2-02, Special-Purpose Security Instruments
    - B8-2-03, Signature Requirements for Security Instruments
  - Chapter B8-3, Notes
    - B8-3-01, Notes for Conventional Mortgages
    - B8-3-02, Special Note Provisions and Language Requirements
    - B8-3-03, Signature Requirements for Notes
    - B8-3-04, Note Endorsement
  - Chapter B8-4, Riders and Addenda
    - B8-4-01, Riders and Addenda
  - Chapter B8-5, Special-Purpose Legal Documents
    - B8-5-01, General Information on Special-Purpose Legal Documents
    - B8-5-02, Inter Vivos Revocable Trust Mortgage Documentation and Signature Requirements
    - B8-5-03, HomeStyle Renovation Mortgage Documentation Requirements
    - B8-5-04, Sample Legal Documents
    - B8-5-05, Requirements for Use of a Power of Attorney
  - Chapter B8-6, Mortgage Assignments
    - B8-6-01, Authorized Use of Intervening and Blanket Assignments
  - Chapter B8-7, Mortgage Electronic Registration System (MERS)
    - B8-7-01, Mortgage Electronic Registration Systems (MERS), Inc.
  - Chapter B8-8, Sale of eMortgages to Fannie Mae
    - B8-8-01, General Information on eMortgages
    - B8-8-02, Requirements for Creating, Closing, and Correcting eNotes
Part C Selling, Securitizing, and Delivering Loans
- Subpart C1, General Information on Execution Options and Loan Delivery
  - Chapter C1-1, Execution Options Overview
    - C1-1-01, Execution Options
  - Chapter C1-2, Loan Delivery Overview
    - C1-2-01, General Information on Delivering Loan Data and Documents
    - C1-2-02, Loan Data and Documentation Delivery Requirements
    - C1-2-03, Ownership of Mortgage Loans Prior to Purchase or Securitization and Third-Party Security Interests
    - C1-2-04, Delivering eMortgages to Fannie Mae
    - C1-2-05, Delivering Green MBS to Fannie Mae
    - C1-2-06, Bailee Letters
  - Chapter C1-3, Loan Remittance Types Overview
    - C1-3-01, General Information on Remittance Types
- Subpart C2, Whole Loan Transactions
  - Chapter C2-1, Mandatory and Best Efforts Commitments to Sell Whole Loans
    - Section C2-1.1, Mandatory Commitments to Sell Whole Loans
      - C2-1.1-01, Mandatory Commitment Process
      - C2-1.1-02, General Information about Mandatory Commitment Pricing and Fees
      - C2-1.1-03, Mandatory Commitment Terms, Amounts, Periods and Other Requirements
      - C2-1.1-04, Mandatory Commitment Extensions and Pair-Offs
      - C2-1.1-05, Servicing Fees
      - C2-1.1-06, Accrued Interest Payments for Regularly Amortizing Mortgages
      - C2-1.1-07, Standard ARM and Converted ARM Resale Commitments
    - Section C2-1.2, Best Efforts Commitments to Sell Whole Loans
      - C2-1.2-01, Best Efforts Commitment Process
      - C2-1.2-02, Best Efforts Commitment Pricing, Periods, and Fees
      - C2-1.2-03, Best Efforts Commitment Terms, Amounts, and Other Requirements
    - Section C2-1.3, Servicing Execution Tool to Sell Whole Loans
      - C2-1.3-01, Servicing Marketplace
  - Chapter C2-2, Whole Loan Deliveries to and Purchasing by Fannie Mae
    - C2-2-01, General Requirements for Good Delivery of Whole Loans
    - C2-2-02, Documentation Requirements for Whole Loan Deliveries
    - C2-2-03, General Information on Whole Loan Purchasing Policies
    - C2-2-04, Timing of Distribution of Whole Loan Purchase Proceeds
    - C2-2-05, Whole Loan Purchasing Process
    - C2-2-06, Authorization to Transfer Funds
    - C2-2-07, Purchase Payee Codes
- Subpart C3, Mortgage-Backed Securities (MBS)
  - Chapter C3-1, MBS Program Overview
    - C3-1-01, General Information About Fannie Mae’s MBS Program
    - C3-1-02, Preparing to Pool Loans into MBS
  - Chapter C3-2, MBS Securitization Process
    - C3-2-01, Determining Eligibility for Loans Pooled into MBS
    - C3-2-02, Selecting a Servicing Option
    - C3-2-03, MBS Remittance Type and Selecting a Remittance Cycle
    - C3-2-04, Mandatory MBS Commitments
  - Chapter C3-3, MBS Guaranty Fees and Guaranty Fee Buyups and Buydowns
    - C3-3-01, Determining and Remitting Guaranty Fees
    - C3-3-02, Accessing Buyup and Buydown Ratios and Calculating Payments or Charges
    - C3-3-03, Buying Up and Buying Down the Guaranty Fee for MBS
  - Chapter C3-4, Pooling Loans into Fixed-Rate MBS
    - C3-4-01, Term-Related Fixed-Rate Mortgage Pooling Parameters
  - Chapter C3-5, Pooling Loans into ARM MBS
    - C3-5-01, Creating Weighted-Average ARM MBS
    - C3-5-02, Calculating the Weighted-Average Pool Accrual Rates for ARM Flex Pools Using a Fixed MBS Margin
    - C3-5-03, Calculating the Weighted-Average Pool Accrual Rates for ARM Flex Pools Using a Weighted-Average MBS Margin
    - C3-5-04, Pooling ARMs with a Conversion Option
    - C3-5-05, Commingling ARMs in MBS
  - Chapter C3-6, Pooling Loans into Fannie Majors
    - C3-6-01, Parameters for Pooling Loans Into Fannie Majors
  - Chapter C3-7, Delivering and Trading MBS
    - C3-7-01, Establishing an MBS Trading Account
    - C3-7-02, Initiating an MBS Sale
    - C3-7-03, Making Good Delivery
    - C3-7-04, Delivering MBS Pool Data and Documents
    - C3-7-05, Confirming Presettlement Information
    - C3-7-06, Settling the Trade
    - C3-7-07, Sale of Fannie Mae Securities to Third Parties
Part D Ensuring Quality Control (QC)
- Subpart D1, Lender QC Process
  - Chapter D1-1, Lender Quality Control Process
    - D1-1-01, Lender Quality Control Programs, Plans, and Processes
    - D1-1-02, Lender Quality Control Staffing and Outsourcing of the Quality Control Process
    - D1-1-03, Lender Quality Control Reporting
  - Chapter D1-2, Lender Prefunding QC Mortgage Review
    - D1-2-01, Lender Prefunding Quality Control Review Process
  - Chapter D1-3, Lender Post-Closing QC Mortgage Review
    - D1-3-01, Lender Post-Closing Quality Control Review Process
    - D1-3-02, Lender Post-Closing Quality Control Review of Approval Conditions, Underwriting Decisions, Data, and Documentation
    - D1-3-03, Lender Post-Closing Quality Control Reverifications
- Subpart D2, Fannie Mae QC Process
  - Chapter D2-1, General Information on Fannie Mae QC Process
    - D2-1-01, General Information on Fannie Mae QC Reviews
    - D2-1-02, Fannie Mae QC File Request and Submission Requirements
    - D2-1-03, Outcomes of Fannie Mae QC Reviews
    - D2-1-04, Identifying and Remedying Origination Defects Under the Remedies Framework
Part E Quick Reference Materials
- Chapter E-1, Selling Guide Resources
  - E-1-01, References to Fannie Mae's Website
  - E-1-02, List of Contacts
  - E-1-03, List of Lender Contracts
- Chapter E-2, Exhibits
  - E-2-01, Required Custodial Documents
  - E-2-02, Suggested Format for Phase I Environmental Hazard Assessments
  - E-2-03, Revocable Trust Rider (Sample Language)
  - E-2-04, Signature Requirements for Mortgages to Inter Vivos Revocable Trusts
  - E-2-05, Servicing Marketplace — Mortgage Loan Servicing Purchase and Sale Agreement
  - E-2-06, Correcting Errors in eNotes
  - E-2-07, Description of eNote Header, Footer, and eNote Clause
- Chapter E-3, Acronyms and Glossary of Defined Terms
  - E-3-01, Acronyms and Glossary of Defined Terms: A
  - E-3-02, Acronyms and Glossary of Defined Terms: B
  - E-3-03, Acronyms and Glossary of Defined Terms: C
  - E-3-04, Acronyms and Glossary of Defined Terms: D
  - E-3-05, Acronyms and Glossary of Defined Terms: E
  - E-3-06, Acronyms and Glossary of Defined Terms: F
  - E-3-07, Acronyms and Glossary of Defined Terms: G
  - E-3-08, Acronyms and Glossary of Defined Terms: H
  - E-3-09, Acronyms and Glossary of Defined Terms: I
  - E-3-10, Acronyms and Glossary of Defined Terms: J
  - E-3-11, Acronyms and Glossary of Defined Terms: K
  - E-3-12, Acronyms and Glossary of Defined Terms: L
  - E-3-13, Acronyms and Glossary of Defined Terms: M
  - E-3-14, Acronyms and Glossary of Defined Terms: N
  - E-3-15, Acronyms and Glossary of Defined Terms: O
  - E-3-16, Acronyms and Glossary of Defined Terms: P
  - E-3-17, Acronyms and Glossary of Defined Terms: Q
  - E-3-18, Acronyms and Glossary of Defined Terms: R
  - E-3-19, Acronyms and Glossary of Defined Terms: S
  - E-3-20, Acronyms and Glossary of Defined Terms: T
  - E-3-21, Acronyms and Glossary of Defined Terms: U
  - E-3-22, Acronyms and Glossary of Defined Terms: V
  - E-3-23, Acronyms and Glossary of Defined Terms: W
  - E-3-24, Acronyms and Glossary of Defined Terms: X
  - E-3-25, Acronyms and Glossary of Defined Terms: Y
  - E-3-26, Acronyms and Glossary of Defined Terms: Z

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