Version 1.0 02/01/2017 Ginnie Mae Annual WHFIT Tax Reporting Layout

Ginnie Mae Annual WHFIT Tax Reporting Layout, Version 1.0

Master Record – One Master Record per Pool 

Item Data Item Begin End Type Length Remarks

1 Calendar Tax Year 1 4 Numeric 4 9(4)

2 Filler 5 5 Character 1 X

3 CUSIP 6 14 Character 9 X(9)

4 Filler 15 15 Character 1 X

5 Pool or Series Number 16 23 Character 8 X(8)

6 Filler 24 24 Character 1 X

7 Filler 25 32 Character 8 X(8)

8 Filler 33 33 Character 1 X

9 Tax Reporting Type 34 48 Character 15 X(15)

10 Filler 49 49 Character 1 X

11 Interest Accrual Method (30/360) 50 59 Character 10 X(10)

12 Filler 60 60 Character 1 X

13 Original Amount 61 75 Numeric 15 9(12)v9(2)

14 Filler 76 76 Character 1 X

15 Tax Identification Number 77 86 Character 10 X(10)

16 Filler 87 87 Character 1 X

17 Issuer Name 1 88 117 Character 30 X(30)

18 Filler 118 118 Character 1 X

19 Issuer Name 2 119 158 Character 40 X(40)

20 Filler 159 159 Character 1 X

21 Issuer Address 160 189 Character 30 X(30)

22 Filler 190 190 Character 1 X

23 Issuer City 191 200 Character 10 X(10)

24 Filler 201 201 Character 1 X

25 Issuer State 202 211 Character 10 X(10)

26 Filler 212 212 Character 1 X

27 Issuer Zip Code 213 222 Character 10 X(10)

28 Filler 223 223 Character 1 X

29 Security Classification (WHMT) 224 228 Character 5 X(5)

Length of Record 228

1. Calendar Tax Year: A four digit integer used to identify the Calendar Year to which the data 

relates.

2. Filler.

3. CUSIP: Unique nine digit alphanumeric designation used to identify the security.

4. Filler.

5. Pool or Series Number: A six digit alphanumeric designation used by Ginnie Mae to identify the 

security.

6. Filler.

7. Filler.

8. Filler.

9. Tax Reporting Type: 0 = All OID, 1 = Part OID, 2 = Deminimis OID, 3 = Premium, 4 = No OID.

10. Filler.
Version 1.0 02/01/2017 Ginnie Mae Annual WHFIT Tax Reporting Layout

11. Interest Accrual Method: Always 30/360.

12. Filler.

13. Original Amount: The Principal or Notional amount of the security at origination.

14. Filler.

15. Tax Identification Number: Unique identifier received from the Internal Revenue Service and 

used to identify each security for tax purposes.

16. Filler.

17. Issuer Name 1: An alphanumeric designation used to identify the issuing entity.

18. Filler.

19. Issuer Name 2: An alphanumeric designation used to identify the issuing entity.

20. Filler.

21. Issuer Address: Street number and name of the location of the Issuing entity.

22. Filler.

23. Issuer City: Geographic area of the location of the Issuing entity.

24. Filler.

25. Issuer State: Name for the geographic area of America of the location of the Issuing entity.

26. Filler.

27. Issuer Zip Code: Postal code for the location of the Issuing entity.

28. Filler.

29. Security Classification: WHMT = Widely Held Fixed Investment Trust. Always WHMT.

Detail Record – One or more Detail Records per Pool

Item Data Item Begin End Type Length Remarks

1 Number of Days in Accrual Period 1 2 Numeric 2 9(2)

2 Filler 3 3 Character 1 X

3 Accrual Period Start Date (MM/DD/YY) 4 11 Numeric 8 9(8)

4 Filler 12 12 Character 1 X

5 Ending Unpaid Balance 13 27 Numeric 15 9(12)v9(2)

6 Filler 28 28 Character 1 X

7 Filler 29 38 Numeric 10 9(1)v9(8)

8 Filler 39 39 Character 1 X

9 Interest per 1,000 40 52 Numeric 13 9(3)v9(9)

10 Filler 53 53 Character 1 X

11 Original Issue Discount Accrued 54 66 Numeric 13 9(10)v9(2)

12 Filler 67 67 Character 1 X

13 Filler 68 80 Character 13 X(13)

14 Filler 81 81 Character 1 X

15 Filler 82 94 Character 13 X(13)

16 Filler 95 95 Character 1 X

17 Administrative Expense per 1,000 96 108 Numeric 13 9(4)v9(8)

18 Filler 109 109 Character 1 X

19 Filler 110 122 Numeric 13 9(4)v9(8)

20 Filler 123 123 Character 1 X

21 Market Discount Fraction 124 136 Numeric 13 9(4)v9(8)

22 Filler 137 228 Character 92 X(92)

Length of Record 228
Version 1.0 02/01/2017 Ginnie Mae Annual WHFIT Tax Reporting Layout

1. Number of Days in Accrual Period: Number of days from the beginning of the accrual period to 

the end of the accrual period within the current tax year. Always 30.

2. Filler.

3. Accrual Period Start Date: Date on which the accrual period begins. Format: MM/DD/YY.

4. Filler.

5. Ending Unpaid Balance: The remaining principal or notional amount.

6. Filler.

7. Filler.

8. Filler.

9. Interest per 1,000.

10. Filler.

11. Original Issue Discount Accrued: The Original Issue Discount per 1,000, accrued in the accrual 

period expressed in a daily factor form.

12. Filler.

13. Filler.

14. Filler.

15. Filler.

16. Filler.

17. Administrative Expense per 1,000.

18. Filler.

19. Filler.

20. Filler.

21. Market Discount Fraction.

22. Filler.

Layout Last Updated: February 1, 2017