Can we list an estimated amount for homeowners insurance on the GFE and then when it comes time for the HUD-1, not list anything if the borrower already has insurance (such as in a refinance situation)? Are we required to list the homeowner's insurance amount on the HUD-1 with a P.O.C. designation?

In other words, if an item is listed on the GFE, but then never paid (by the bank, the borrower, etc.) in connection with the loan, can the item just be omitted from the HUD-1?

From the July 2010 RESPA Roundup:

III. Consumer Does Not Use Service
Finally, we get the following question frequently: If a service that was listed on the GFE was not purchased, what should go into the borrower’s column on Page 2 of the HUD-1 and on the comparison chart on Page 3 of the HUD-1?
If the consumer did not purchase a service that was listed on the GFE (usually owner’s title) there should be nothing entered in that line on Page 2 of the HUD-1 and the estimate of the charge should not appear on the comparison chart on Page 3 of the HUD-1.

Thank you very much!