To encourage compliance with the tax laws relating to the mortgage interest deduction, the regulations require the reporting on Form 1098 of points paid on residential mortgage. Only businesses that receive mortgage interest in the course of a trade or business are affected by this reporting requirement.
The latest form for Reporting Requirements for Recipients of Points Paid on Residential Mortgages expires 2023-07-31 and can be found here.
Federal Enterprise Architecture: General Government - Taxation Management