Use Form 1098 to report mortgage interest of $600 or more received by you during the year in the course of your trade or business from an individual, including a sole proprietor.
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About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498,W-2G, and 1042-S
Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically (PDF)
Online Ordering for Information Returns and Employer Returns
Comment on Form 1098
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