Can't agree internally...in a refinance situation, where on the HUD should you put property taxes? Understand it typically should go in the 210-212 area, but this heading reads: "Adjustments for Items unpaid by the Seller." When there is no seller (i.e. refinace), our staff wants to put it in the 200 series "Items paid by or on behalf of the borrower." I cannot find evidence to support this action. OUr external auditor cannot either. Thoughts?

I'm thinking I would put in in the 100's. If you put it in the 200's it will subtract, not add to the bottom line.

considered 106-107 but again, it mentions the "seller"

How about 104 or 5?

We put it on the second page of the HUD in the same section as you would put an annual insurance premium paid at closing. I want to say that's the 900 or 1000 section but I haven't a HUD here at home.

104,105 and the 900's are acceptable.