If your property is required to use funds from the Residual Receipts account to offset HAP payments, you should review HUD Housing Notice 2012-14 and the HUD FAQs for more information. It is important that you take your mortgage offset in to account when determining the amount of HUD-9250 Residual Receipt offset. The RR Offset amount must allow enough funds to cover the mortgage. A HUD approved HUD-9250 form is required in order to close the voucher.