[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301547-105":53,"doc-detail-301547-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-1065-irs-form-1099-a-and-form-1099-c-filing-report","Form 1065 - IRS Form 1099-A and Form 1099-C Filing Report","","Form 1065 is a servicer notification used to report IRS Forms 1099-A and 1099-C filing activity for a calendar year, including counts of original, corrected, and voided forms. It collects servicer identity details, reporting year information, and borrower-related data requirements. The form includes certification under penalty of perjury, guidance for situations with unavailable borrower tax identification numbers, and signature/date fields. It also specifies preparation, printing, submission, and Freddie Mac address instructions, plus key rules on filing per borrower and co-borrower.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-1065-irs-form-1099-a-and-form-1099-c-filing-report/301547/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-1065-irs-form-1099-a-and-form-1099-c-filing-report/301547.png","ImageObject",442,249,{"name":88,"@type":89},"Riley West","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of Form 1065 in relation to IRS Forms 1099-A and 1099-C?","Question",{"text":108,"@type":109},"Form 1065 notifies Freddie Mac that a servicer submitted original, corrected, or voided IRS Forms 1099-A and 1099-C directly to the IRS for the applicable calendar year. It also includes counts of the forms submitted.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What should a servicer do when a borrower tax-identification number is unavailable?",{"text":113,"@type":109},"The servicer must list the applicable nine-digit Freddie Mac loan number on Form 1065. If more than 26 mortgages require listing, the servicer may attach an addendum or submit another Form 1065.",{"name":115,"@type":106,"acceptedAnswer":116},"Where and how must the completed Form 1065 be submitted?",{"text":117,"@type":109},"Submit the completed Form 1065 to Freddie Mac at the provided corporate tax/form 1065 mailing address in hardcopy. For electronic submission, submit the 1099-A and/or 1099-C information to the IRS electronically and submit only one Form 1065 to Freddie Mac in hardcopy.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301547,1790287959,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},1099523885074,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","Form 1065  \nReport of IRS Form 1099-A and Form 1099-C Filing  \nSee page 2 for instructions and information.  \n| IRS reporting method |  |  |  | Total number of Forms 1099-A & 1099-C for this calendar year |\n| --- | --- | --- | --- | --- |\n|  Original forms |  Corrected forms |  Voided forms |  |  |\n\n Servicer name   \nServicer number Report for calendar year  \nFor questions, contact person name   \nCity State, Zip  \nCertification  \nUnder penalty of perjury, I declare that I have examined this return and accompanying documents and, to the best of my knowledge and belief, they are true, correct and complete. In the cases of documents without Borrower identification numbers, I have complied with the requirements of the law in attempting to secure such numbers from the Borrowers. Those documents without Borrower identification numbers are listed below.  \nList of Mortgages with unavailable Borrower tax-identification numbers. (See instructions for filing Form 1065 on page 2 . )  \n\n|  |  |  |\n| --- | --- | --- |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n\n\n| Signature | Title | Date |\n| --- | --- | --- |\n\nUse: A Servicer must prepare this form to notify Freddie Mac that it submitted original, corrected or voided  \nIRS Forms 1099-A and 1099-C directly to the IRS. Submit the completed Form 1065 to the following address:  \nFreddie Mac  \n8100 Jones Branch Drive ATTN: Corporate Tax/Form 1065 McLean, VA 22102  \nSources: Servicers must reproduce Form 1065.  \nElectronic submission: Servicers must submit IRS Forms 1099-A and/or 1099-C information to the IRS electronically, and must submit only one Form 1065 to Freddie Mac in hardcopy.  \nList of Mortgages with unavailable Borrower tax identification numbers: If a Servicer is unable to obtain a Borrower’s tax identification number, the Servicer must list the applicable nine-digit Freddie Mac loan number on Form 1065. If the Servicer must list more than 26 Mortgages, it may attach an addendum to the form or submit another Form 1065.  \nA Servicer should contact the IRS to ensure that the Servicer has a sufficient supply of IRS Form 1099-A, Acquisition or Abandonment of Secured Property, and IRS Form 1099-C, Cancellation of Debt , for mailing to the Borrowers for the applicable year.  \nA Servicer must follow all instructions for printing these forms. The Servicer must not send copy B or copy C to Freddie Mac.  \nGeneral instructions for completing each portion of the form follow:  \nLender’s name, street address, city, state and Zip Code. Insert the following: Attn: Corporate Tax Department  \nFreddie Mac (xxxxxx) [Seller/Servicer number]  \n8100 Jones Branch Drive McLean, VA 22102  \nLender’s federal identification number. Insert 52-0904874  \nBorrower’s identification number. For an individual or a sole proprietor, enter the individual’s SSN. For a singlemember LLC that is a “disregarded entity” under Regulations Section 301.7701-3, enter the single-member’s SSN or TIN, as applicable. For a partnership, corporation, or an LLC taxed as a partnership or corporation, enter the entity’s TIN.  \nWhen more than one Borrower has an interest in the property, file an IRS Form 1099-A or Form 1099-C for each  \nCo-Borrower. (However, for debts incurred on or before December 31, 1994 , and for debts of less than $10,000 incurred on or after January 1, 1995 , file an IRS Form 1099-C only for the primary (or first-named) Borrower. ) Generally, only one IRS Form 1099-A or 1099-C should be filed for married Borrowers who are jointly liable.  \nBorrower’s name. For an individual or a sole proprietor, show the individual’s name on the first name line; on the second name line, enter the “doing business as” (DBA) name. For a single-member LLC that is a “disregarded entity” under Regulations Section 301.7701-3, enter the single-member’s name on the first name line and the LLC’s name on the second name line. For a partnership, a corporatio","cbCaigIC6EgDbm7d","https://ap.wps.com/l/cbCaigIC6EgDbm7d","pdf",501103,"English","# IRS reporting method overview\n## Count of Forms 1099-A & 1099-C\n# Servicer and reporting year details\n## Servicer name and number\n## Report for calendar year\n## Contact person and location\n# Certification and certification statement\n# Mortgages with unavailable borrower tax-identification numbers\n## Freddie Mac loan number listing rules\n## Addendum or additional Form 1065 usage\n# Submission to Freddie Mac and electronic submission rules\n## Freddie Mac mailing address\n## Electronic submission requirements\n# Instructions for completing key data fields\n## Lender identity and federal identification number\n## Borrower identification and names\n## Mailing address rules and abbreviations\n## Account number format\n# Filing rules and timing for Box 1\n## Date of lender’s acquisition or knowledge of abandonment\n## Property acquisition, sale to a third party, abandonment scenarios","[{\"question\":\"What is the purpose of Form 1065 in relation to IRS Forms 1099-A and 1099-C?\",\"answer\":\"Form 1065 notifies Freddie Mac that a servicer submitted original, corrected, or voided IRS Forms 1099-A and 1099-C directly to the IRS for the applicable calendar year. It also includes counts of the forms submitted.\"},{\"question\":\"What should a servicer do when a borrower tax-identification number is unavailable?\",\"answer\":\"The servicer must list the applicable nine-digit Freddie Mac loan number on Form 1065. If more than 26 mortgages require listing, the servicer may attach an addendum or submit another Form 1065.\"},{\"question\":\"Where and how must the completed Form 1065 be submitted?\",\"answer\":\"Submit the completed Form 1065 to Freddie Mac at the provided corporate tax/form 1065 mailing address in hardcopy. For electronic submission, submit the 1099-A and/or 1099-C information to the IRS electronically and submit only one Form 1065 to Freddie Mac in hardcopy.\"}]","Form 1065 - IRS Form 1099-A and Form 1099-C Filing Report | PDF",1789783450]