Where should delinquent county taxes be reported on a HUD-1? Should they still be reported on the county tax line or would they be reported elsewhere since they are delinquent? Thanks

We show them in the 900 series.

Appendix A of RESPA provides line item instructions. Lines 808-811 indicate taxes are to be listed there. I also see banks often list delinquent taxes in the 1300 series.

Honestly, I'm typically just happy to see all of the items listed - whether or not on the correct line.