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If your SMO has an Owning or Servicing relationship with the Subject, you can create a new incident by viewing the Subject Details tab, expanding the Incidents sub-tab, and clicking the Create New Incident button in the Incidents section.
Method 1: Subject Details tab>Incidents sub-tab
Any current reported incidents will display under the Incidents section.
NOTE: An Owning or Servicing relationship is required to create an incident via the Subject Details tab.