Attention: 

Copy A of this form is provided for informational purposes only. Copy A appears in red, 

similar to the official IRS form. The official printed version of Copy A of this IRS form is 

scannable, but the online version of it, printed from this website, is not. Do not print and file 

copy A downloaded from this website; a penalty may be imposed for filing with the IRS 

information return forms that can’t be scanned. See part O in the current General 

Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more 

information about penalties.

Please note that Copy B and other copies of this form, which appear in black, may be 

downloaded and printed and used to satisfy the requirement to provide the information to 

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forms.
 8181 VOID CORRECTED 

OMB No. 1545-1380

Form 1098

(Rev. January 2022)

For calendar year 

20

Mortgage 

Interest 

Statement

Copy A 

For 

Internal Revenue 

Service Center 

File with Form 1096.

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

current General 

Instructions for 

Certain 

Information 

Returns.

RECIPIENT’S/LENDER’S name, street address, city or town, state or 

province, country, ZIP or foreign postal code, and telephone no.

RECIPIENT’S/LENDER’S TIN PAYER’S/BORROWER’S TIN

PAYER’S/BORROWER’S name 

Street address (including apt. no.) 

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 Mortgage interest received from payer(s)/borrower(s)

$ 

2 Outstanding mortgage 

principal

$ 

3 Mortgage origination date

4 Refund of overpaid 

interest

$ 

5 Mortgage insurance 

premiums

$

6 Points paid on purchase of principal residence

$

7 If address of property securing mortgage is the same 

as PAYER’S/BORROWER’S address, check the box, or enter 

the address or description in box 8.

8 Address or description of property securing mortgage (see 

instructions)

9 Number of properties securing the 

mortgage

10 Other

11 Mortgage 

acquisition date

Form 1098 (Rev. 1-2022) Cat. No. 14402K www.irs.gov/Form1098 Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
 CORRECTED (if checked)

Mortgage 

Interest 

Statement

OMB No. 1545-1380

Form 1098

(Rev. January 2022)

For calendar year 

20

Copy B 

 For Payer/ 

Borrower

The information in boxes 1 

through 9 and 11 is 

important tax information 

and is being furnished to 

the IRS. If you are required 

to file a return, a negligence 

penalty or other sanction 

may be imposed on you if 

the IRS determines 

that an underpayment of 

tax results because you 

overstated a deduction for 

this mortgage interest or for 

these points, reported in 

boxes 1 and 6; or because 

you didn’t report the refund 

of interest (box 4); or 

because you claimed a 

nondeductible item.

RECIPIENT’S/LENDER’S name, street address, city or town, state or 

province, country, ZIP or foreign postal code, and telephone no.

RECIPIENT’S/LENDER’S TIN PAYER’S/BORROWER’S TIN

PAYER’S/BORROWER’S name 

Street address (including apt. no.) 

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

*Caution: The amount shown may 

not be fully deductible by you. 

Limits based on the loan amount 

and the cost and value of the 

secured property may apply. Also, 

you may only deduct interest to the 

extent it was incurred by you, 

actually paid by you, and not 

reimbursed by another person.

1 Mortgage interest received from payer(s)/borrower(s)*

$ 

2 Outstanding mortgage 

principal

$ 

3 Mortgage origination date

4 Refund of overpaid 

interest

$ 

5 Mortgage insurance 

premiums

$

6 Points paid on purchase of principal residence

$

7 If address of property securing mortgage is the same 

as PAYER’S/BORROWER’S address, the box is checked, or 

the address or description is entered in box 8.

8 Address or description of property securing mortgage 

9 Number of properties securing the 

mortgage 

10 Other

11 Mortgage 

acquisition date

Form 1098 (Rev. 1-2022) (Keep for your records) www.irs.gov/Form1098 Department of the Treasury - Internal Revenue Service
Instructions for Payer/Borrower

A person (including a financial institution, a governmental unit, and a cooperative 

housing corporation) who is engaged in a trade or business and, in the course of 

such trade or business, received from you at least $600 of mortgage interest 

(including certain points) on any one mortgage in the calendar year must furnish 

this statement to you.

If you received this statement as the payer of record on a mortgage on which 

there are other borrowers, furnish each of the other borrowers with information 

about the proper distribution of amounts reported on this form. Each borrower is 

entitled to deduct only the amount each borrower paid and points paid by the 

seller that represent each borrower’s share of the amount allowable as a 

deduction. Each borrower may have to include in income a share of any amount 

reported in box 4.

If your mortgage payments were subsidized by a government agency, you 

may not be able to deduct the amount of the subsidy. See the instructions for 

Schedule A, C, or E (Form 1040) for how to report the mortgage interest. Also, 

for more information, see Pub. 936 and Pub. 535.

Payer’s/Borrower’s taxpayer identification number (TIN). For your protection, 

this form may show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN). 

However, the issuer has reported your complete TIN to the IRS.

Account number. May show an account or other unique number the lender has 

assigned to distinguish your account.

Box 1. Shows the mortgage interest received by the recipient/lender during the 

year. This amount includes interest on any obligation secured by real property, 

including a mortgage, home equity loan, or line of credit. This amount does not 

include points, government subsidy payments, or seller payments on a 

“buydown” mortgage. Such amounts are deductible by you only in certain 

circumstances. 

▲!

CAUTION

If you prepaid interest in the calendar year that accrued in full by 

January 15, of the subsequent year, this prepaid interest may be 

included in box 1. However, you cannot deduct the prepaid 

amount in the calendar year paid even though it may be included in 

box 1. 

If you hold a mortgage credit certificate and can claim the mortgage interest 

credit, see Form 8396. If the interest was paid on a mortgage, home equity loan, 

or line of credit secured by a qualified residence, you can only deduct the 

interest paid on acquisition indebtedness, and you may be subject to a 

deduction limitation.

Box 2. Shows the outstanding principal on the mortgage as of January 1 of the 

calendar year. If the mortgage originated in the calendar year, shows the 

mortgage principal as of the date of origination. If the recipient/lender acquired 

the loan in the calendar year, shows the mortgage principal as of the date of 

acquisition.

Box 3. Shows the date of the mortgage origination.

Box 4. Do not deduct this amount. It is a refund (or credit) for overpayment(s) 

of interest you made in a prior year or years. If you itemized deductions in the 

year(s) you paid the interest, you may have to include part or all of the box 4 

amount on the “Other income” line of your calendar year Schedule 1 (Form 

1040). No adjustment to your prior year(s) tax return(s) is necessary. For more 

information, see Pub. 936 and Itemized Deduction Recoveries in Pub. 525.

Box 5. If an amount is reported in this box, it may qualify to be treated as 

deductible mortgage interest. See the calendar year Schedule A (Form 1040) 

instructions and Pub. 936.

Box 6. Not all points are reportable to you. Box 6 shows points you or the seller 

paid this year for the purchase of your principal residence that are required to be 

reported to you. Generally, these points are fully deductible in the year paid, but 

you must subtract seller-paid points from the basis of your residence. Other 

points not reported in box 6 may also be deductible. See Pub. 936 to figure the 

amount you can deduct.

Box 7. If the address of the property securing the mortgage is the same as 

the payer’s/borrower’s, either the box has been checked, or box 8 has been 

completed.

Box 8. Shows the address or description of the property securing the mortgage.

Box 9. If more than one property secures the loan, shows the number of 

properties securing the mortgage. If only one property secures the loan, this box 

may be blank.

Box 10. The interest recipient may use this box to give you other information, 

such as real estate taxes or insurance paid from escrow.

Box 11. If the recipient/lender acquired the mortgage in the calendar year, 

shows the date of acquisition.

Future developments. For the latest information about developments related to 

Form 1098 and its instructions, such as legislation enacted after they were 

published, go to www.irs.gov/Form1098.

Free File. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online 

federal tax preparation, e-filing, and direct deposit or payment options.
 VOID CORRECTED 

Mortgage 

Interest 

Statement

OMB No. 1545-1380

Form 1098

(Rev. January 2022)

For calendar year 

20

Copy C 

For Recipient/ 

Lender 

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

current General 

Instructions for 

Certain 

Information 

Returns.

RECIPIENT’S/LENDER’S name, street address, city or town, state or 

province, country, ZIP or foreign postal code, and telephone no.

RECIPIENT’S/LENDER’S TIN PAYER’S/BORROWER’S TIN

PAYER’S/BORROWER’S name 

Street address (including apt. no.) 

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 Mortgage interest received from payer(s)/borrower(s)

$ 

2 Outstanding mortgage 

principal 

$ 

3 Mortgage origination date

4 Refund of overpaid 

interest

$ 

5 Mortgage insurance 

premiums

$

6 Points paid on purchase of principal residence

$

7 If address of property securing mortgage is the same 

as PAYER’S/BORROWER’S address, check the box, or enter 

the address or description in box 8.

8 Address or description of property securing mortgage (see 

instructions)

9 Number of properties securing the 

mortgage 

10 Other

11 Mortgage 

acquisition date

Form 1098 (Rev. 1-2022) www.irs.gov/Form1098 Department of the Treasury - Internal Revenue Service
Instructions for Recipient/Lender

To complete Form 1098, use: 

• The current General Instructions for Certain 

Information Returns, and 

• The current Instructions for Form 1098.

To order these instructions and additional forms, go 

to www.irs.gov/EmployerForms.

Caution: Because paper forms are scanned during 

processing, you cannot file certain Forms 1096, 1097, 

1098, 1099, 3921, or 5498 that you print from the 

IRS website.

Filing and furnishing. For filing and furnishing 

instructions, including due dates, and requesting filing 

or furnishing extensions, see the current General 

Instructions for Certain Information Returns.

Need help? If you have questions about reporting on 

Form 1098, call the information reporting customer 

service site toll free at 866-455-7438 or 304-263-8700 

(not toll free). Persons with a hearing or speech 

disability with access to TTY/TDD equipment can call 

304-579-4827 (not toll free).