SBA SOP 50 10 8.1, App20.B.6 — Export Express

SOP 50 10 8.1 App20.B.6

Effective 2026-10-01 · publisher's stamp for this provision

6. Export Express a. All general requirements set forth in the General Requirements section above apply, with the following exceptions: i. If the Lender uses business financial statements and/or tax returns for purposes of credit underwriting, IRS tax transcripts as set forth in Section A, Ch. 5, Para. B, IRS Tax Transcripts/Verification of Financial Information. Additionally, all financial statements, tax returns and schedules reviewed and required by Lender’s policy for its similarly-sized, non-SBA guaranteed commercial loans must be maintained in the Lender’s SBA Express loan file. All financial documents must comply with the Lender’s policies on collection and review of financial information. ii. If Lender does not use business financial information to determine creditworthiness, such as with some credit scoring models, Lender must obtain IRS tax transcripts in order to verify that the returns were filed and for the purpose of determining the Applicant’s size (but reconciliation of the tax transcripts as set forth in Section A, Ch. 5, Para. B, IRS Tax Transcripts/Verification of Financial Information, is not required). iii. Items in Para. A., 1., f. – h. are required only to the extent necessary to sufficiently document the eligible uses of proceeds and to support the credit analysis required by Section B, Ch. 2, Para. C, Credit Standards for 7(a) Small Loans & SBA Express.

Source: SBA SOP 50 10 8.1, App20.B.6 — Export Express · source URL · snapshot 0fb0c4692cf52938