We also have a case where our 800 lines are depleted. What we do, and this is with the blessing of our examiner (FDIC), is we disclose it in the 1300 series but reference the 800 series. If we have to put something on line 1305 as an example it would look like this:
1305. Line 8XX Courier Fees to Whomever $XX.XX
We no longer disclose the RE taxes because it is no longer required in the Chicago Region of the FDIC. In the most recent exam (8/03) this was discussed with our examiner and no problems arose. However, I advise that you check with your examiner before you stop disclosing the RE taxes. Apparently this depends on what area you are in and who your examining authority is.
RU 2003-14
RESPA - Disclosure of Real Estate Taxes
The disclosure of annual real estate taxes on the Good Faith Estimate (GFE) and HUD-1 or HUD-1A Settlement Statements is not required at this time.
Disclosure of annual estimates of required insurance premiums (examples: hazard, flood, or private mortgage insurance) will continue to be required on the GFE and HUD-1 or HUD-1A Settlement Statements.
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The opinions expressed are mine and they are not to be taken as legal advice.