INCOME ANALYSIS

Self-Employed Borrowers

For self-employed borrowers, qualifying income is often very different from gross business revenue. The key is how the income is documented and how the applicable loan guidelines analyze it.

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Tax returns tell only part of the story

Traditional mortgage underwriting often analyzes income reported on personal and business tax returns. The analysis can depend on business structure, ownership percentage, income trends, tax-return treatment, allowable adjustments, and whether the business appears able to support the income being used.

Business structure matters

A sole proprietor, partnership, S corporation, and corporation can each produce different documentation and income-analysis issues. Underwriting may also need to review whether business funds used in the transaction could affect the business.

Alternative documentation may exist

For eligible borrowers, certain Non-QM programs may use bank statements or other alternative methods instead of traditional tax-return qualification. Those programs have their own pricing, reserve, documentation, and eligibility requirements.

Preparation helps

  • Know how the business files taxes
  • Have complete personal and business returns when required
  • Understand recent income trends
  • Identify large business deposits or transfers that may need explanation
  • Compare traditional versus alternative-documentation options when appropriate
General educational information only. Loan programs, eligibility, guidelines, rates, costs, and availability can change and depend on the borrower, property, transaction, lender, and program requirements. This page is not a commitment to lend.