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Addenda to the 2016 Instructions for Form 1098 for Recipient/Lender -- 17-JUN-2016

The reporting instructions for Box 2, Form 1098, Mortgage Interest Statement, are amended to add the following: If the mortgage originated in 2016 or you acquired the mortgage during 2016, leave this box blank.

If the address of the property securing the mortgage is the same as the payer's/borrower's mailing address, you can either complete the checkbox in box 7 or complete box 8.

If more than one property secures the mortgage, you may report the address of any one of the properties using boxes 7-9 and disregard the other address(es).


Page Last Reviewed or Updated: 17-Jun-2016