Federal Real Estate Resources
HUD ยท CFPB ยท IRS โ federal oversight and reporting
HUD & CFPB
U.S. Dept. of Housing & Urban Development: fair housing, FHA loans, HUD-approved lenders.
HUD: hud.gov
Consumer Financial Protection Bureau: mortgage disclosures, TILA-RESPA Integrated Disclosures (TRID), closing forms, complaint portal.
IRS Real Estate Reporting
Form 1099-S: required for most real estate sales โ filed by closing agent.
Capital gains exclusion: $250K single / $500K married for primary residence (IRC ยง121).
Foreign sellers: FIRPTA withholding applies (Form 8288).
IRS guidance: irs.gov/taxtopics/tc701
Key Resources
- HUD: Homes & Communities (hud.gov)
- CFPB: Mortgage Resources (consumerfinance.gov/mortgage)
- IRS: Real Estate Tax Topic (irs.gov/taxtopics/tc701)
- Fannie Mae: Selling Guide (fanniemae.com)
- FHFA: Mortgage Market Data (fhfa.gov)