We have a matured HELOC with a balloon and have attempted to reach out to the borrower for months leading up to the maturity about refinancing or extending and now that it has matured is 30 days past due. Is there any issues with reporting this loan as 30 days past due?

My thoughts are we are required to report accurately and the delinquency was not caused by us but the customer now that they are finally returning our calls wants us not to report it. Any thoughts or suggestions?

I agree with you. You need to report this accurately. The customer is 30 days past due.

While it may be past due, it is also an open-end credit in which the account is closed with a balance owing. See Q&A #40 in the Metro Reporting Guide.

That Q&A still says to report the past due status if applicable though.

Yes, I was just pointing out that you have some additional reporting requirements, not just that it is past due.