Form 1098 Mortgage Interest Statement

Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on
Employer and Information Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.

VOID

8181

CORRECTED

RECIPIENT'S/LENDER'S name, street address, city or town, state or
province, country, ZIP or foreign postal code, and telephone no.

OMB No. 1545-0901

2017
Form

1098

1 Mortgage interest received from payer(s)/borrower(s)

$
RECIPIENT'S/LENDER'S federal
identification number

PAYER'S/BORROWER'S taxpayer
identification no.

2 Outstanding mortgage
principal as of 1/1/2017

3 Mortgage origination date

$
PAYER'S/BORROWER'S name

Mortgage
Interest
Statement

4 Refund of overpaid
interest

5 Mortgage insurance
premiums

$

$

Copy A
For
Internal Revenue
Service Center
File with Form 1096.

6 Points paid on purchase of principal residence

$
Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

7 Is address of property securing mortgage same as
PAYER'S/BORROWER'S address?
If “Yes,” check box
. . . . . . . . .
If “No,” enter address of property securing mortgage below
8 Address of property securing mortgage (see instructions)

For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2017 General
Instructions for
Certain
Information
Returns.

10 Number of mortgaged properties 11 Other
9 If property securing mortgage has no address, provide
description of the property (see instructions)
Account number (see instructions)

Form 1098

Cat. No. 14402K

Do Not Cut or Separate Forms on This Page

www.irs.gov/form1098

—

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page

CORRECTED (if checked)
RECIPIENT'S/LENDER'S name, street address, city or town, state or
province, country, ZIP or foreign postal code, and telephone no.

*Caution: The amount shown may OMB No. 1545-0901
not be fully deductible by you.
Limits based on the loan amount
and the cost and value of the
secured property may apply. Also,
you may only deduct interest to the
extent it was incurred by you,
actually paid by you, and not
reimbursed by another person.
Form 1098

2017

1 Mortgage interest received from payer(s)/borrower(s)*

$
RECIPIENT'S/LENDER'S federal
identification number

PAYER'S/BORROWER'S taxpayer
identification no.

2 Outstanding mortgage
principal as of 1/1/2017

3 Mortgage origination date

Mortgage
Interest
Statement
Copy B
For Payer/
Borrower

The information in boxes 1
through 10 is important tax
information and is being
furnished to the Internal
$
$
Revenue Service. If you are
6 Points paid on purchase of principal residence
required to file a return, a
negligence penalty or other
$
sanction may be imposed
7 Is address of property securing mortgage same as
on you if the IRS determines
PAYER'S/BORROWER'S address?
that an underpayment of
If “Yes,” box is checked . . . . . . . .
tax results because you
If “No,” see box 8 or 9, below
overstated a deduction
for this mortgage interest
8 Address of property securing mortgage
or for these points, reported
in boxes 1 and 6; or
because you didn't report
the refund of interest
9 If property securing mortgage has no address, below is the
(box 4); or because you
description of the property
claimed a non-deductible
item.

$

4 Refund of overpaid
interest

PAYER'S/BORROWER'S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

10 Number of mortgaged properties 11 Other

Account number (see instructions)

Form 1098

(Keep for your records)

www.irs.gov/form1098

5 Mortgage insurance
premiums

Department of the Treasury - Internal Revenue Service

Instructions for Payer/Borrower
A person (including a financial institution, a governmental unit, and a cooperative
housing corporation) who is engaged in a trade or business and, in the course of
such trade or business, received from you at least $600 of mortgage interest
(including certain points) on any one mortgage in the calendar year must furnish
this statement to you.
If you received this statement as the payer of record on a mortgage on which
there are other borrowers, furnish each of the other borrowers with information
about the proper distribution of amounts reported on this form. Each borrower is
entitled to deduct only the amount he or she paid and points paid by the seller
that represent his or her share of the amount allowable as a deduction. Each
borrower may have to include in income a share of any amount reported in box 4.
If your mortgage payments were subsidized by a government agency, you
may not be able to deduct the amount of the subsidy. See the instructions for
Form 1040, Schedule A, C, or E for how to report the mortgage interest. Also,
for more information, see Pub. 936 and Pub. 535.
Payer's/Borrower's taxpayer identification number. For your protection, this
form may show only the last four digits of your SSN, ITIN, ATIN, or EIN.
However, the issuer has reported your complete identification number to the
IRS.
Account number. May show an account or other unique number the lender has
assigned to distinguish your account.
Box 1. Shows the mortgage interest received by the recipient/lender during the
year. This amount includes interest on any obligation secured by real property,
including a home equity, line of credit, or credit card loan. This amount does not
include points, government subsidy payments, or seller payments on a
“buydown” mortgage. Such amounts are deductible by you only in certain
circumstances. Caution: If you prepaid interest in 2017 that accrued in full by
January 15, 2018, this prepaid interest may be included in box 1. However, you
cannot deduct the prepaid amount in 2017 even though it may be included in
box 1. If you hold a mortgage credit certificate and can claim the mortgage
interest credit, see Form 8396. If the interest was paid on a mortgage, home
equity, line of credit, or credit card loan secured by your personal residence, you
may be subject to a deduction limitation.

Box 2. Shows the outstanding mortgage principal on the mortgage as of
January 1, 2017.
Box 3. Shows the date of the mortgage origination.
Box 4. Do not deduct this amount. It is a refund (or credit) for overpayment(s)
of interest you made in a prior year or years. If you itemized deductions in the
year(s) you paid the interest, you may have to include part or all of the box 4
amount on the “Other income” line of your 2017 Form 1040. No adjustment to
your prior year(s) tax return(s) is necessary. For more information, see Pub. 936
and Itemized Deduction Recoveries in Pub. 525.
Box 5. If an amount is reported in this box, it may qualify to be treated as
deductible mortgage interest. See the 2017 Schedule A (Form 1040) instructions
and Pub. 936.
Box 6. Not all points are reportable to you. Box 6 shows points you or the seller
paid this year for the purchase of your principal residence that are required to be
reported to you. Generally, these points are fully deductible in the year paid, but
you must subtract seller-paid points from the basis of your residence. Other
points not reported in box 6 may also be deductible. See Pub. 936 to figure the
amount you can deduct.
Box 7. If the address of the property securing the mortgage is the same as
the payer's/borrower's, the lender may have checked this box, and boxes 8 and
9 will be blank. If not, either box 8 or 9 will be completed.
Box 8. This is the address of the property securing the mortgage.
Box 9. This is the description of the property securing the mortgage, if box
7 is not checked and box 8 is not completed.
Box 10. If more than one property secures the loan, shows the number of
properties mortgaged. If only one property secures the loan, this box may be blank.
Box 11. The interest recipient may use this box to give you other information,
such as real estate taxes or insurance paid from escrow.
Future developments. For the latest information about developments related to
Form 1098 and its instructions, such as legislation enacted after they were
published, go to www.irs.gov/form1098.

VOID

CORRECTED
OMB No. 1545-0901

RECIPIENT'S/LENDER'S name, street address, city or town, state or
province, country, ZIP or foreign postal code, and telephone no.

2017
Form

1098

1 Mortgage interest received from payer(s)/borrower(s)

$
RECIPIENT'S/LENDER'S federal
identification number

PAYER'S/BORROWER'S taxpayer
identification no.

2 Outstanding mortgage
principal as of 1/1/2017

Mortgage
Interest
Statement

3 Mortgage origination date

Copy C
For Recipient/
Lender

$
PAYER'S/BORROWER'S name

4 Refund of overpaid
interest

5 Mortgage insurance
premiums

$

$

6 Points paid on purchase of principal residence

$
Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

7 Is address of property securing mortgage same as
PAYER'S/BORROWER'S address?
If “Yes,” check box
. . . . . . . . .
If “No,” enter address of property securing mortgage below

For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2017 General
Instructions for
Certain
Information
Returns.

8 Address of property securing mortgage (see instructions)
10 Number of mortgaged properties 11 Other
9 If property securing mortgage has no address, provide
description of the property (see instructions)
Account number (see instructions)

Form 1098

www.irs.gov/form1098

Department of the Treasury - Internal Revenue Service

Instructions for Recipient/Lender
To complete Form 1098, use:
• The 2017 General Instructions for Certain Information
Returns, and
• The 2017 Instructions for Form 1098.
To order these instructions and additional forms, go
to www.irs.gov/form1098.
Caution: Because paper forms are scanned during
processing, you cannot file Forms 1096, 1097, 1098,
1099, 3921, 3922, or 5498 that you print from the IRS
website.
Due dates. Furnish Copy B of this form to the payer by
January 31, 2018.

File Copy A of this form with the IRS by February 28,
2018. If you file electronically, the due date is
April 2, 2018. To file electronically, you must have
software that generates a file according to the
specifications in Pub. 1220. The IRS does not provide a
fill-in form option.
Need help? If you have questions about reporting on
Form 1098, call the information reporting customer
service site toll free at 1-866-455-7438 or 304-263-8700
(not toll free). Persons with a hearing or speech
disability with access to TTY/TDD equipment can call
304-579-4827 (not toll free).