IRS / Tax

Fill out 1098 (Mortgage Interest Statement) online

Form 1098 reports the amount of mortgage interest, points, and mortgage insurance premiums paid by a borrower during the year. Lenders and mortgage servicers issue this form to borrowers who paid $600 or more in mortgage interest.

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How to fill out 1098 (Mortgage Interest Statement)

1

Enter lender and borrower information

Fill in the lender's name, address, phone, and TIN. Enter the borrower's name, address, and SSN.

2

Report mortgage interest received

Enter the total mortgage interest received from the borrower in Box 1. This is the amount the borrower may deduct on Schedule A.

3

Report points and other items

Enter points paid on the purchase of a principal residence in Box 6. Report mortgage insurance premiums in Box 5 and property tax in Box 10 if collected through escrow.

4

Enter mortgage details

Report the outstanding mortgage principal as of January 1 in Box 2, the mortgage origination date in Box 3, and the property address in Box 8.

About 1098 (Mortgage Interest Statement)

Who needs this form

Mortgage lenders and servicers who received $600 or more in mortgage interest from a borrower during the year. Borrowers receive a copy to use when claiming the mortgage interest deduction on Schedule A.

Where to submit

Lenders file Copy A with the IRS by the applicable IRS filing deadline for the filing year (paper and electronic deadlines can differ). Provide Copy B to the borrower by the deadline listed in the latest official instructions.

Source and content freshness

Official source (www.irs.gov)
  • Reviewed: 2026-02-16
  • Check the latest official form instructions for the filing year that applies to you.
  • Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.

Common mistakes to avoid

  • Not matching the reported amount to what the borrower actually paid
  • Omitting points paid on a home purchase
  • Reporting private mortgage insurance premiums when the deduction has expired
  • Confusing mortgage interest with other loan interest that is not deductible

Frequently asked questions

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Can I deduct the mortgage interest shown on Form 1098?

If you itemize deductions on Schedule A, you can generally deduct the mortgage interest shown in Box 1 of Form 1098. The deduction applies to interest on up to $750,000 of mortgage debt ($375,000 if married filing separately) for mortgages originated after December 15, 2017.

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