[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301511-105":53,"doc-detail-301511-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","instructions-for-form-1098-mortgage-interest-statement-rev-december-2026","Instructions for Form 1098 - Mortgage Interest Statement - Rev. December 2026","","Instructions for IRS Form 1098 explain how to report mortgage interest and mortgage insurance premiums of $600 or more received during the year in a trade or business from individuals, including sole proprietors. The guidance covers when separate forms are required per mortgage, treatment of refunds or credits of prior-year interest, e-filing updates, and use of current general instructions. It also defines “mortgage” and provides an obligation classification table and exceptions.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-1098-mortgage-interest-statement-rev-december-2026/301511/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-1098-mortgage-interest-statement-rev-december-2026/301511.png","ImageObject",442,249,{"name":88,"@type":89},"Oliver","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What does Form 1098 report and what threshold applies?","Question",{"text":108,"@type":109},"Form 1098 reports mortgage interest (including points, as defined later) of $600 or more received during the year from individuals in the course of a trade or business. Reporting is for interest on a mortgage only.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Do I need a separate Form 1098 for each mortgage?",{"text":113,"@type":109},"Yes. File a separate Form 1098 for each mortgage, and the $600 threshold applies separately to each mortgage.",{"name":115,"@type":106,"acceptedAnswer":116},"How is a “mortgage” defined for reporting purposes?",{"text":117,"@type":109},"A mortgage is any obligation secured by real property. The obligation classification table is used to determine whether a specific obligation must be treated as a mortgage.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301511,1790167761,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},8796095461610,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Instructions for Form 1098  \n(Rev. December 2026)  \nMortgage Interest Statement  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about developments related to Form 1098 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/)[ ](go to IRS.gov/)[IRS.gov/](go to IRS.gov/)[ ](go to IRS.gov/)[Form1098](Form1098.)[.](Form1098.)  \nYou can get Pub. 1099, General Instructions for Certain Information Returns, at [IRS.gov/1099GeneralInstructions](IRS.gov/1099GeneralInstructions).  \nWhat’s New  \nContinuous-use revisions. Use the April 2025 revision of Form 1098 and these instructions to file 2026  \ninformation with the IRS in early 2027. Also use them to furnish the information to the recipient. Continue to use these revisions for subsequent years until we issue a superseding revision. Do not use these revisions for prior years.  \nReminders  \nIn addition to these specific instructions, you should use the current Pub. 1099, General Instructions for Certain Information Returns. Those general instructions include information about the following topics.  \n• Who must file.  \n• When and where to file.  \n• Electronic reporting.  \n• Corrected and void returns.  \n• Statements to recipients.  \n• Taxpayer identification numbers (TINs) .  \n• Backup withholding.  \n• Penalties.  \n• Other general topics.  \nE-filing returns. The Taxpayer First Act of 2019  \nauthorized the Department of the Treasury and the IRS to issue regulations that reduce the 250-return e-file  \nthreshold. T.D. 9972, published February 23, 2023, lowered the e-file threshold to 10 (calculated by aggregating all information returns), effective for information returns required to be filed on or after January 1, [2024. Go to](2024. Go to IRS.gov/InfoReturn for e-file options)[ ](2024. Go to IRS.gov/InfoReturn for e-file options)[IRS.gov/InfoReturn](2024. Go to IRS.gov/InfoReturn for e-file options)[ for e-file options](2024. Go to IRS.gov/InfoReturn for e-file options).  \nInformation Returns Intake System (IRIS). The IRS has developed IRIS, an online portal for e-filing information [returns. Go to](returns. Go to IRS.gov/IRIS for more)[ ](returns. Go to IRS.gov/IRIS for more)[IRS.gov/IRIS](returns. Go to IRS.gov/IRIS for more)[ for more](returns. Go to IRS.gov/IRIS for more)  \ninformation.  \nOnline PDF fillable Copy B. To ease statement furnishing requirements, Copy B is fillable online in a PDF format, available at [IRS.gov/Form1098](IRS.gov/Form1098. You)[. You](IRS.gov/Form1098. You) can complete this copy online for furnishing statements to recipients and for retaining in your own files.  \nSpecific Instructions  \nUse Form 1098, Mortgage Interest Statement, to report mortgage interest (including points, defined later) of $600 or more you received during the year in the course of your trade or business from an individual, including a sole proprietor. Report only interest on a mortgage, defined later.  \nFile a separate Form 1098 for each mortgage. The $600 threshold applies separately to each mortgage, so you are not required to file Form 1098 for a mortgage on which you have received less than $600 in interest, even if an individual paid you over $600 in total on multiple mortgages. You may, at your option, file Form 1098 to report mortgage interest of less than $600, but if you do, you are subject to the rules in these instructions.  \nIf an overpayment of interest on an adjustable rate mortgage or other mortgage was made in a prior year and you refund (or credit) that overpayment, you may have to file Form 1098 to report the refund (or credit) of the overpayment. See Reimbursement of Overpaid Interest, later.  \nObligation Classification Table  \n\n| IF an obligation is... | THEN   |\n| --- | --- |\n| incurred after 1987 | it is a mortgage if real property that is located inside or outside the United States secures all or part of the obligation.1 |\n| incurred after 1","cbCaifcNzInqbHR3","https://ap.wps.com/l/cbCaifcNzInqbHR3","pdf",154262,6,"English","# Future Developments\n# What’s New\n# Reminders\n# Specific Instructions\n## When to file and reporting requirements\n## Mortgage and obligation classification\n## Exceptions\n# Online and e-filing resources","[{\"question\":\"What does Form 1098 report and what threshold applies?\",\"answer\":\"Form 1098 reports mortgage interest (including points, as defined later) of $600 or more received during the year from individuals in the course of a trade or business. Reporting is for interest on a mortgage only.\"},{\"question\":\"Do I need a separate Form 1098 for each mortgage?\",\"answer\":\"Yes. File a separate Form 1098 for each mortgage, and the $600 threshold applies separately to each mortgage.\"},{\"question\":\"How is a “mortgage” defined for reporting purposes?\",\"answer\":\"A mortgage is any obligation secured by real property. The obligation classification table is used to determine whether a specific obligation must be treated as a mortgage.\"}]","Instructions for Form 1098 - Mortgage Interest Statement - Rev. December 2026 | PDF",1789783144]