We have a borrower that is constructing a new home and will pay off most of the loan with the sale of their current home. They are undecided if they want to use savings to pay off the remainder of the debt, or if they will want to roll it into permanent financing. Since it is unclear what they want to do would be report it or no?
Thanks!

I would treat it as not reportable. If they don't pay off the loan from the sale of the current home, they will either need to refinance the balance or pay it off some other way (such as from savings). If they refi, you will report the refinancing. Otherwise, the loan won't be reported at all.

Thank you so much!!