Mortgage Interest Statement
Section references are to the Internal Revenue Code unless otherwise noted.
2013
Table of Contents
- Instructions for Form 1098 - Introductory Material
- Instructions for Form 1098 - Main Contents
- Specific Instructions
- Exceptions
- Mortgage Defined
- Who Must File
- Nonresident Alien Interest Payer
- Payer of Record
- Payments by Third Party
- Seller Payments
- Points
- Prepaid Interest
- Prepaid Mortgage Insurance
- Reimbursement of Overpaid Interest
- Statements to Payers of Record
- Recipient's/Lender's Name, Address, and Telephone Number Box
- Payer's/Borrower's Name and Address Boxes
- Account Number
- Box 1. Mortgage Interest Received from Payer(s)/Borrower(s)
- Box 2. Points Paid on Purchase of Principal Residence
- Box 3. Refund of Overpaid Interest
- Box 4. Mortgage Insurance Premiums
- Box 5. Blank Box
- Specific Instructions
| More Online Instructions |