2018 Form 1098 F1098
User Manual: 1098
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Attention:
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Form 1098
2018
Cat. No. 14402K
Mortgage
Interest
Statement
Copy A
For
Internal Revenue
Service Center
File with Form 1096.
Department of the Treasury - Internal Revenue Service
OMB No. 1545-0901
For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2018 General
Instructions for
Certain
Information
Returns.
8181 VOID CORRECTED
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
9
Number of properties securing the
mortgage
10 Other
Account number (see instructions)
1 Mortgage interest received from payer(s)/borrower(s)
$
2 Outstanding mortgage
principal as of 1/1/2018
$
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)
Form 1098 www.irs.gov/Form1098
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
Form 1098
2018 Mortgage
Interest
Statement
Copy B
For Payer/
Borrower
Department of the Treasury - Internal Revenue Service
The information in boxes
1through 9 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.
OMB No. 1545-0901
CORRECTED (if checked)
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
9 Number of properties securing the
mortgage
10 Other
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 as of 1/1/2018
$
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 (see
instructions)
Form 1098 (Keep for your records) www.irs.gov/Form1098
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 he or she paid and points paid by the seller
that represent his or her 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
Form 1040, Schedule A, C, or E 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 home equity, line of credit, or credit card loan. 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 2018 that accrued in full by
January 15, 2019, this prepaid interest may be included in box 1. However, you
cannot deduct the prepaid amount in 2018 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, line of credit, or credit card loan secured by your personal residence, you
may be subject to a deduction limitation.
Box 2. Shows the outstanding mortgage principal on the mortgage as of
January 1, 2018.
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 2018 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 2018 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. This is 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.
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.
Form 1098
2018 Mortgage
Interest
Statement
Copy C
For Recipient/
Lender
Department of the Treasury - Internal Revenue Service
OMB No. 1545-0901
For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2018 General
Instructions for
Certain
Information
Returns.
VOID CORRECTED
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
9 Number of properties securing the
mortgage
10 Other
Account number (see instructions)
1 Mortgage interest received from payer(s)/borrower(s)
$
2 Outstanding mortgage
principal as of 1/1/2018
$
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)
Form 1098 www.irs.gov/Form1098
Instructions for Recipient/Lender
To complete Form 1098, use:
• The 2018 General Instructions for Certain Information
Returns, and
• The 2018 Instructions for Form 1098.
To order these instructions and additional forms, go
to www.irs.gov/Form1098.
Caution: Because paper forms are scanned during
processing, you cannot file Forms 1096, 1097, 1098,
1099, 3921, 3922, or 5498 that you print from the IRS
website.
Due dates. Furnish Copy B of this form to the payer by
January 31, 2019.
File Copy A of this form with the IRS by February 28,
2019. If you file electronically, the due date is
April 1, 2019. To file electronically, you must have
software that generates a file according to the
specifications in Pub. 1220. The IRS does not provide a
fill-in form option for Copy A.
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).
