Annual Qualified Mortgage Information
Please allow this to serve as a reminder, if necessary, that the Qualified Mortgage Bond Information Report or the Qualified Veterans’ Mortgage Bond Information Report required by Code Section 149(e)(2) and described in Treas. Reg. 1.103A-2(k)(2)(ii) and the Mortgage Credit Certificate Information Report required by Code Section 25(g) and described in Treas. Reg. 1.25-4T(e)(2) are to be mailed to the Internal Revenue Service no later than August 15, 2011. These reports must contain information with respect to mortgages acquired with proceeds of tax-exempt bonds originated or mortgage credit certificates issued during the period July 1, 2010 to June 30, 2011.
Also of Interest
- Qualified Opportunity Zones
This Hawkins Advisory issue describes the Qualified Opportunity Zones - IRC Sections 1400Z-1 and 1400Z-2.
- 2018 Area Median Gross Income Figures
This issue of the Hawkins Advisory contains information of specific interest to single-family housing bond issuers regarding area median gross income figures.
- Rev. Proc. 2018-26: Supplemental Remedial Action Rules for Tax Advantaged Bonds
This issue of the Hawkins Advisory describes remedial action provisions set forth in Rev. Proc. 2018-26.
- Average Area and Nationwide Purchase Price Safe Harbor Limits
This issue of the Hawkins Advisory contains information of specific interest to single-family housing bond issuers regarding Average Area and Nationwide Purchase Price Safe Harbor Limits.