Recently Freddie Mac published Bulletin 2022-3, stating that, effectively immediately, the temporary COVID-19 requirements for self-employment income originally published in Bulletin 2020-19 and later revised and extended by Bulletin 2020-44 are expiring, provided that the most recent complete federal income tax returns in the mortgage file are not older than 2020. The requirements in Bulletin 2020-44 continue to apply for mortgage files where the most recent tax returns in the file are dated before 2020. The prior bulletins sought to address certain impacts of COVID-19 by providing alternative requirements and guidance for underwriting borrowers with qualifying self-employment income. With the expiration of these temporary requirements, once again all mortgages generally must comply with requirements and guidance outlined by Freddie Mac in Chapters 5301, 5302, and 5304 of its Single-Family Seller/Servicer Guide for underwriting borrowers with self-employed income. WBK originally covered Bulletin 2020-19 here.