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Genworth Mortgage Insurance Corporation ©2016 Genworth Financial, Inc. All rights reserved. Tax Return Review Series Part 1- Reviewing and Calculating Income from a 1040 with 2106 Expenses November 2016

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Page 1: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Genworth Mortgage Insurance Corporation ©2016 Genworth Financial, Inc. All rights reserved.

Tax Return Review Series Part 1-

Reviewing and Calculating Income

from a 1040 with 2106 ExpensesNovember 2016

Page 2: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Materials You Will Need

• 2 Form 91 Worksheets

• 2 Tax Return 1040’s for Connie Commissions

• W-2

• VOE

2106 & 2106-EZ 2

Page 3: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Objective

Learn to use Freddie Mac’s Form 91 to calculate supportable income using tax returns

Complete Freddie Mac’s Income Analysis Form 91

– Review W-2 Form

– Calculate Expenses reported on a 2106 (Un-reimbursed Business Expenses)

• Schedule A

• 2106 Worksheet

2106 & 2106-EZ 3

Page 4: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

You’ll Need-

Let’s start with the return that shows $12,915 as a refund on page #2

2106 & 2106-EZ

Page 5: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

2015 W-2

2106 & 2106-EZ 5

Page 6: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

VOE

2106 & 2106-EZ 6

Through 5/1/16

Page 7: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Form 91 The Revised Fannie Mae 1084 does not

have a 2106 Section.

2106 & 2106-EZ 7

Page 8: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

www.mi.genworth.com

2106 & 2106-EZ 8

http://www.mortgageinsurance.genworth.com/
Page 9: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Form 91 Section 2

2106 & 2106-EZ 9

Page 10: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

The Tax Return is for Connie Commissions

Connie receives a W-2 from National Trucking and she has declared un-

reimbursed expenses against that income on a #2106

A second example is provided to show Connie filing a 2106-EZ expense

form too

The Tax Return…

2106 & 2106-EZ 10

Page 11: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Form 1040

We will use the 1040 to identify the if any wages were reported (line 7). Then we will review the corresponding W-2 forms

2106 & 2106-EZ 11

Page 12: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Is Connie Self Employed? Review the Business Name & Address Review the 1040 to determine if a Schedule

E was filed

2106 & 2106-EZ

Income Analysis Form 91

12

Page 13: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Income Analysis Form 91

N/A

2106 & 2106-EZ 13

Page 14: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

2106 & 2106-EZ

W-2 Reminders:

– Name and SSN# match application and also the pay stub.

– Applicant’s address should also match the 1003 and bank statement mailing address

– Should be the most recent one or two (if required)

– Is the ytd income consistent with monthly income, if not obtain explanation

– Employer addresses match application.

– Employer ID# must be valid (XX-XXXXXX) is the proper format

– FICA and Medicare withholding based on wages can be checked.

– You generally should NOT have the Employer’s Copy or the Social Security Administration

Copy!

– Review the document at application, don’t just shove in the loan file

Examining W-2s

14

Page 15: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Base Income Entry

2106 & 2106-EZ 15

Page 16: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Base Income and Commission Entry

Commissions must be

averaged & annualized!!

2106 & 2106-EZ 16

Page 17: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

VOE

2106 & 2106-EZ 17

Through 5/1/16

Page 18: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

2106 & 2106-EZ

VOE Reminders:

– Independently verify address to which you are sending

– Do not put “Attention to” on the form

– The VOE cannot be hand carried by the applicant NOR can it be mailed to a P.O. Box

unless you have verified that that is the employer’s protocol

• A pay stub may still be required if a PO Box is used and/or if it is returned hand written, rather than

computer generated

• VOE can be helpful in determining a trend of non-salaried income such as overtime or bonus

• Note that Fannie Mae credit expiration date is 90 days from the note date

Written Verification of Employment

18

Page 19: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

2106 & 2106-EZ

Reminders:

– All fields completed, signed, dated with signature and printed name of employer

– If faxed, note the origin of the faxed document-Is it coming from the employer?

– Income Consistent with application

– If income is bonus, or overtime, is it likely to continue?

– Probability of Continued Employment completed?

– Review for different handwriting styles and cross outs or possible white out or cutting and pasting

– Look for Declining Income

– Calculate the % of Commissions

Written Verification of Employment

19

Page 20: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

2106 & 2106-EZ

Commissions

20

Type 2016 y-t-d 2015 2014

Base 21,066 59,999 57,431

Bonus 0 0 0

Commission 10,666 31,404 28,094

Total 31,732 91,403 86,094

% 33.6% 34.3% 32.6%

Let’s do the math and calculate the percentage of commissions earned.

Page 21: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Base Income Paystub ReviewReminders:

– The borrower’s name and SSN# must be consistent with the application (Spelling, middle

initial or a JR or III)

– Computer generated, if not the most recent tax return is required and/or a written voe

– If paid hourly, the number of hours must be noted on the paystub

– Dated within 30 days of application; If stale dated ask applicant for more recent stub.

– YTD income should be consistent with monthly income

– Note any commission, overtime, or bonus income-don’t use if you don’t need.

– Review for possible liabilities that may need to be included in your debt ratio (child

support or alimony or IRS garnishment or a new loan take out)

– If automatically deposited, cross reference the income to the bank statement

– We are calculating income but also validating the document, does employer match back

to application? To the W-2?

2106 & 2106-EZ 21

Page 22: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

–Unreimbursed Expense Policy

–Used of IRS W-2 Transcripts

allowed in lieu of W-2

–Optional Fields on Written VOE

2106 & 2106-EZ

Fannie Mae SEL Announcement 2015-07

22

Page 23: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Fannie Mae Selling Guide Announcement 2015-07

2106 & 2106-EZ 23

Page 24: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Fannie Mae Selling Guide

https://www.fanniemae.com/content/guide/sel063015.pdf#page=370

2106 & 2106-EZ 24

https://www.fanniemae.com/content/guide/sel063015.pdf#page=370
Page 25: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Freddie Mac’s LPA Documentation Matrix

2106 & 2106-EZ 25

Page 26: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Form 91

Check Schedule A to see if a #2106 form hasbeen completed by the borrower

2106 & 2106-EZ 26

Page 27: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Did Your Borrower file a Schedule A?Review Line 40 Entry vs. Standard Deduction Values on Page 2 of 1040

2106 & 2106-EZ 27

Page 28: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Schedule A Expenses

When a 2106 Worksheet has been completed you must review it for total expenses declared!

2106 & 2106-EZ 28

Page 29: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

2106 Worksheet

2106 & 2106-EZ 29

Page 30: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Form 91

2106 & 2106-EZ 30

Page 31: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

2106 & 2106-EZ

2106 Worksheet For Connie

31

Page 32: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Income Analysis Form 91

2106 & 2106-EZ 32

Page 33: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

2106 & 2106-EZ

2106 Worksheet For Connie

33

Page 34: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Depreciation Factor

2106 & 2106-EZ 34

Page 35: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

2106 & 2106-EZ

Automobile Depreciation

If a borrower claims a “standard mileage” deduction, the business miles driven

should be multiplied by the depreciation factor for the appropriate year, and the

calculated amount added to the borrower’s cash flow

If a borrower claims an “actual depreciation expense” deduction, the amount the

borrower claimed should be added to the borrower’s cash flow

Depreciation Factor

35

Page 36: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Income Analysis Form 91

$16,086 /12= $1,340 monthly expenses

2106 & 2106-EZ 36

Page 37: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Base Income and Commission Entry

Commissions must be

averaged & annualized!!

Expense($)

2106 & 2106-EZ 37

Page 38: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

38

What is the qualifying monthly income?

•Connie Commission is paid a salary and receives commission earnings. Her income has

been verified by a VOE & Tax Returns. Using the information from those documents please

calculate in monthly qualifying income using the allowable commissions.

2106 & 2106-EZ

Borrower

Base Income

Self Employed

Overtime

Bonuses

Commissions

Dividends/Interest

Other

Subtotal

Net Rental

Subject Net Cash

Total

$16,086 /12= $1,340 monthly expenses

$63,200/12= $5,267 salary

$31,404 + $28,094= $59,498 2 years commissions

$59,498/ 12 =$2,479 24 month average

$1,340 expenses

$5,267

$2,479

($1,340)

$6,406

Page 39: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

2106-EZTax Return #2

2106 & 2106-EZ 39

Page 40: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

You’ll Need-

Let’s start with the return that shows $13,140 as a refund on page #2

2106 & 2106-EZ

Page 41: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

2106 Worksheet

If the borrower did not receive any reimbursements (line 7) they would file a 2106-EZ not a 2106 Let’s review…

2106 & 2106-EZ 41

Page 42: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

2106-EZ Worksheet

2106 & 2106-EZ 42

Page 43: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

2106-EZ Worksheet

Line 6 + Line 5 (the other half of the meals) $16,364 + $4,383= $20,747 Total

2106 & 2106-EZ 43

Page 44: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Form 91

2106 & 2106-EZ 44

Page 45: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Line 8a - 9,002 business miles

2106 & 2106-EZ

2106-EZ For Connie

45

Page 46: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Form 91

$18,586 /12= $1,548 monthly expenses

2106 & 2106-EZ 46

Page 47: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Base Income and Commission Entry

Commissions must be

averaged & annualized!!

Expense($)

2106 & 2106-EZ 47

Page 48: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

48

What is the qualifying monthly income?

•Connie Commission is paid a salary and receives commission earnings. Her income has

been verified by a VOE & Tax Returns. Using the information from those documents please

calculate in monthly qualifying income using the allowable commissions.

2106 & 2106-EZ

Borrower

Base Income

Self Employed

Overtime

Bonuses

Commissions

Dividends/Interest

Other

Subtotal

Net Rental

Subject Net Cash

Total

$63,200/12= $5,267 salary

$31,404 + $28,094= $59,498 2 years commissions

$59,498/ 12 =$2,479 24 month average

$1,548 expenses

$5,267

$2,479

($1,548)

$6,198

$18,586 /12= $1,548 monthly expenses

Page 49: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

492106 & 2106-EZ

mi.genworth.com

http://mi.genworth.com/
Page 50: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

502106 & 2106-EZ

Page 51: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

512106 & 2106-EZ

Page 52: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Genworth Resources

522106 & 2106-EZ

mi.genworth.com/LenderServices/Underwriting

http://mortgageinsurance.genworth.com/LenderServices/Underwriting.aspx
Page 53: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

532106 & 2106-EZ

Page 54: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Training Tools and Information

542106 & 2106-EZ

Monthly Webinar CalendarsCourse Catalog

Page 55: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Calculation Tools

552106 & 2106-EZ

Monthly Webinar CalendarsCourse Catalog

Page 56: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Genworth Rate Express® Updated!

2106 & 2106-EZ 56

Page 57: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

Genworth Rate Express

572106 & 2106-EZ

Page 58: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

582106 & 2106-EZ

GENWORTH RESOURCES

ActionCenter®: 800 444.5664

Your Local Genworth Underwriting Manager

Your Genworth Account Executive or Manager

Page 59: Tax Return Review Series Part 1- Reviewing and …...2106 & 2106-EZ VOE Reminders: –Independently verify address to which you are sending –Do not put “Attention to” on the

592106 & 2106-EZ

Legal Disclaimer ,Genworth Mortgage Insurance is happy to provide you with these training materials. While we strive for accuracy‏we also know that any discussion of laws and their application to particular facts is subject to individual interpretation, change, and other uncertainties. Our training is not intended as legal advice, and is not a substitute for advice of counsel. You should always check with your own legal advisors for interpretations of legal and compliance principles applicable to your business.

GENWORTH EXPRESSLY DISCLAIMS ANY AND ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING WITHOUT‏LIMITATION WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE, WITH RESPECT TO THESE MATERIALS AND THE RELATED TRAINING. IN NO EVENT SHALL GENWORTH BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, PUNITIVE, OR CONSEQUENTIAL DAMAGES OF ANY KIND WHATSOEVER WITH RESPECT TO THE TRAINING AND THE MATERIALS.

Genworth Mortgage Insurance Offers A Comprehensive Suite Of Training

Opportunities To Boost Your Know-How, Benefit Your Bottom Line, And Serve Your

Borrowers Better. Visit mi.genworth.com To Learn More.

Collateral Underwriter®

or CU, Home Ready®

and Desktop Underwriter®

or DU are registered Trademarks of Fannie MaeHome Value Explorer (HVE) is a registered Trademark of Freddie MacLoan Product AdvisorSM and Loan Collateral AdvisorSM are registered Service Marks of Freddie MacActionCenter® and Rate Express® are registered Trademarks of Genworth Mortgage InsuranceSimply UnderwriteSM is a registered Service Mark of Genworth Mortgage Insurance


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