Can the payee for a government fee (section E) be a title company? Any guidance would be appreciated.

I would just say--the payee needs to be the *ultimate* payee. If the title company will be turning around and cutting a check to someone else, then the title company should not be shown as the payee.

That makes the most sense to me too. Is there any regs that would reinforce our position?

Everything in 1026.38 that talks about payees always uses "ultimately receiving payment". That's all you need.

On subsequent lines, in the applicable column as described in paragraph (g) of this section, an itemization of transfer taxes, with the name of the government entity assessing the transfer tax.

Need to tag onto this topic---

Title company receives tax amount from closing--files the transfer of ownership electronically. No check is ever sent to government.

would you still list the government entity as payee for the transfer tax??

What do you mean the title company gets the transfer tax?? What State?

original OP

we assume the money eventually makes it to the state. but everything is done electronically.

A check may never be sent to the government entity, but the money assuredly is. I don't see how your scenario changes anything in regards to the payee--it should be who is *ultimately* receiving the money--the govt. entity.

Thanks, that what we thought, but wondered if there were any different opinions out there

Thanks for your time