Use Form 1098 (Info Copy Only) 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. Current Revision Form 1098 Instructions for Form 1098 (Print Version) Recent Developments Changes to the Deductibility of Mortgage Insurance Premiums (MIP) -- 2020-JAN-24 Change to reporting points for acquisition or construction loans for tax year 2018 -- 2018-SEP-12 Other Items You May Find Useful All Form 1098 Revisions 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 Other Current Products Related Items About Form 1096, Annual Summary and Transmittal of U.S. Information Returns About Form 1098-MA, Mortgage Assistance Payments About General Instructions for Certain Information Returns About Instructions for the Requester of Forms W–8 BEN, W–8 BEN–E, W–8 ECI, W–8 EXP, and W–8 IMY
