We recently opened a new branch. As an incentive to get new customers in the door, we handed out coupons for $100 off closing costs for residential mortgage loans. Is it an acceptable practice to disclose this on HUD Line 206 as a negative number and label it "closing cost coupon"?

It would be appropriate based on how other closing cost credits are disclosed within the 200's. That section is already a credit section, so it wouldn't be shown as a 'negative' number, however.

The other place (and the only place actually discussed in the instructions) would be to place the credit in Block 2 of the GFE and 802 of the HUD.