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A self-employed borrower's tax returns show significant depreciation expenses that reduce their adjusted gross income. For mortgage qualification purposes, the MLO should:

Correct Answer

B) Add back depreciation expenses to the net income since depreciation is a non-cash expense

Depreciation is a non-cash expense that reduces taxable income but doesn't represent actual cash outflow. GSE guidelines allow adding back depreciation expenses to determine cash flow available for mortgage payments, as this better reflects the borrower's actual financial capacity.

Answer Options
A
Use the adjusted gross income as shown on tax returns without any adjustments
B
Add back depreciation expenses to the net income since depreciation is a non-cash expense
C
Subtract additional amounts for equipment replacement costs
D
Require the borrower to amend their tax returns to remove depreciation

Why This Is the Correct Answer

Depreciation is a non-cash expense that reduces taxable income but doesn't represent actual cash outflow. GSE guidelines allow adding back depreciation expenses to determine cash flow available for mortgage payments, as this better reflects the borrower's actual financial capacity.

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