IRS Form 1098 2018 Mortgage Interest Statement

IRS Form 1098 or the "Mortgage Interest Statement" is tax form released and collected by the United States Internal Revenue Service. The January 1, 2018 fillable version of the 1098 Form can be downloaded below in PDF-format.

The "Mortgage Interest Statement" can be filed digitally and submitted online or printed out and sent to the IRS mailing address.

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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
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
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
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
VOID
CORRECTED
8181
RECIPIENT'S/LENDER'S name, street address, city or town, state or
OMB No. 1545-0901
province, country, ZIP or foreign postal code, and telephone no.
Mortgage
2018
Interest
Statement
1098
Form
1 Mortgage interest received from payer(s)/borrower(s)
Copy A
$
For
2 Outstanding mortgage
RECIPIENT'S/LENDER'S TIN
PAYER'S/BORROWER'S TIN
Internal Revenue
3 Mortgage origination date
principal as of 1/1/2018
Service Center
$
4 Refund of overpaid
5 Mortgage insurance
File with Form 1096.
interest
premiums
$
$
PAYER'S/BORROWER'S name
6 Points paid on purchase of principal residence
For Privacy Act
$
and Paperwork
Street address (including apt. no.)
7
If address of property securing mortgage is the same
Reduction Act
as PAYER'S/BORROWER'S address, check the box, or enter
Notice, see the
the address or description in box 8.
2018 General
Instructions for
City or town, state or province, country, and ZIP or foreign postal code
8 Address or description of property securing mortgage (see
Certain
instructions)
Information
Returns.
9 Number of properties securing the
10 Other
mortgage
Account number (see instructions)
1098
Form
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)
RECIPIENT'S/LENDER'S name, street address, city or town, state or
OMB No. 1545-0901
*Caution: The amount shown may
not be fully deductible by you.
province, country, ZIP or foreign postal code, and telephone no.
Mortgage
2018
Limits based on the loan amount
and the cost and value of the
Interest
secured property may apply. Also,
you may only deduct interest to the
Statement
extent it was incurred by you,
actually paid by you, and not
1098
reimbursed by another person.
Form
1 Mortgage interest received from payer(s)/borrower(s)*
Copy B
$
For Payer/
2 Outstanding mortgage
Borrower
RECIPIENT'S/LENDER'S TIN
PAYER'S/BORROWER'S TIN
3 Mortgage origination date
principal as of 1/1/2018
The information in boxes
$
1through 9 is important
4 Refund of overpaid
5 Mortgage insurance
tax information and is
interest
premiums
being furnished to the
$
$
PAYER'S/BORROWER'S name
IRS. If you are required
to file a return, a
6 Points paid on purchase of principal residence
negligence penalty or
$
other sanction may be
Street address (including apt. no.)
7
If address of property securing mortgage is the same
imposed on you if the
IRS determines that an
as PAYER'S/BORROWER'S address, the box is checked, or
underpayment of tax
the address or description is entered in box 8.
results because you
overstated a deduction
City or town, state or province, country, and ZIP or foreign postal code
8 Address or description of property securing mortgage (see
for this mortgage interest
instructions)
or for these points,
reported in boxes 1 and
6; or because you didn't
9 Number of properties securing the
10 Other
report the refund of
mortgage
interest (box 4); or
because you
claimed a nondeductible
Account number (see instructions)
item.
1098
Form
(Keep for your records)
www.irs.gov/Form1098
Department of the Treasury - Internal Revenue Service
Instructions for Payer/Borrower
Box 2. Shows the outstanding mortgage principal on the mortgage as of
A person (including a financial institution, a governmental unit, and a cooperative
January 1, 2018.
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
Box 3. Shows the date of the mortgage origination.
(including certain points) on any one mortgage in the calendar year must furnish
Box 4. Do not deduct this amount. It is a refund (or credit) for overpayment(s)
this statement to you.
of interest you made in a prior year or years. If you itemized deductions in the
If you received this statement as the payer of record on a mortgage on which
year(s) you paid the interest, you may have to include part or all of the box 4
there are other borrowers, furnish each of the other borrowers with information
amount on the “Other income” line of your 2018 Form 1040. No adjustment to
about the proper distribution of amounts reported on this form. Each borrower is
your prior year(s) tax return(s) is necessary. For more information, see Pub. 936
entitled to deduct only the amount he or she paid and points paid by the seller
and Itemized Deduction Recoveries in Pub. 525.
that represent his or her share of the amount allowable as a deduction. Each
Box 5. If an amount is reported in this box, it may qualify to be treated as
borrower may have to include in income a share of any amount reported in box 4.
deductible mortgage interest. See the 2018 Schedule A (Form 1040) instructions
If your mortgage payments were subsidized by a government agency, you
and Pub. 936.
may not be able to deduct the amount of the subsidy. See the instructions for
Box 6. Not all points are reportable to you. Box 6 shows points you or the seller
Form 1040, Schedule A, C, or E for how to report the mortgage interest. Also,
paid this year for the purchase of your principal residence that are required to be
for more information, see Pub. 936 and Pub. 535.
reported to you. Generally, these points are fully deductible in the year paid, but
Payer's/Borrower's taxpayer identification number (TIN). For your protection,
you must subtract seller-paid points from the basis of your residence. Other
this form may show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN).
points not reported in box 6 may also be deductible. See Pub. 936 to figure the
However, the issuer has reported your complete TIN to the IRS.
amount you can deduct.
Account number. May show an account or other unique number the lender has
Box 7. If the address of the property securing the mortgage is the same as
assigned to distinguish your account.
the payer's/borrower's, either the box has been checked, or box 8 has been
completed.
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,
Box 8. This is the address or description of the property securing the mortgage.
including a home equity, line of credit, or credit card loan. This amount does not
Box 9. If more than one property secures the loan, shows the number of properties
include points, government subsidy payments, or seller payments on a
securing the mortgage. If only one property secures the loan, this box may be
“buydown” mortgage. Such amounts are deductible by you only in certain
blank.
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
Box 10. The interest recipient may use this box to give you other information,
cannot deduct the prepaid amount in 2018 even though it may be included in
such as real estate taxes or insurance paid from escrow.
box 1. If you hold a mortgage credit certificate and can claim the mortgage
Future developments. For the latest information about developments related to
interest credit, see Form 8396. If the interest was paid on a mortgage, home
Form 1098 and its instructions, such as legislation enacted after they were
equity, line of credit, or credit card loan secured by your personal residence, you
published, go to www.irs.gov/Form1098.
may be subject to a deduction limitation.
VOID
CORRECTED
RECIPIENT'S/LENDER'S name, street address, city or town, state or
OMB No. 1545-0901
province, country, ZIP or foreign postal code, and telephone no.
Mortgage
2018
Interest
Statement
1098
Form
1 Mortgage interest received from payer(s)/borrower(s)
Copy C
$
For Recipient/
2 Outstanding mortgage
RECIPIENT'S/LENDER'S TIN
PAYER'S/BORROWER'S TIN
Lender
3 Mortgage origination date
principal as of 1/1/2018
$
4 Refund of overpaid
5 Mortgage insurance
interest
premiums
For Privacy Act
$
$
PAYER'S/BORROWER'S name
and Paperwork
6 Points paid on purchase of principal residence
Reduction Act
Notice, see the
$
2018 General
Street address (including apt. no.)
7
If address of property securing mortgage is the same
Instructions for
as PAYER'S/BORROWER'S address, check the box, or enter
Certain
the address or description in box 8.
Information
Returns.
City or town, state or province, country, and ZIP or foreign postal code
8 Address or description of property securing mortgage (see
instructions)
9 Number of properties securing the
10 Other
mortgage
Account number (see instructions)
1098
Form
www.irs.gov/Form1098
Department of the Treasury - Internal Revenue Service

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