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Internal Revenue Service (IRS) · United States (federal)

Form 1098: Mortgage Interest Statement

Current revision: Rev. April 2025 (checked on irs.gov, Oct 28, 2026)

IRS Form 1098 (Rev. April 2025) mortgage interest statement: fill in Copy B for borrowers, or see how boxes 1–11 feed Schedule A if you own a home.

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Form

1098

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Rev. April 2025

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form 1098 is for

Form 1098 reports mortgage interest of $600 or more, including points, that a lender or other business received from an individual during the year. The lender files it with the IRS and sends Copy B to the borrower, who uses it for the mortgage interest deduction. The current PDF is the continuous-use April 2025 revision, which the IRS says to use for 2026 information filed in early 2027. Borrower copies are due February 1, 2027.

Form 1098 deadlines, 2027 filing season

  1. Copy B to borrowers (January 31 is a Sunday) Source: irs.gov

  2. Paper Copy A with Form 1096 to the IRS Source: irs.gov

  3. E-filed Form 1098 to the IRS through IRIS Source: irs.gov

  4. Borrowers who itemize claim the interest with their 2026 return Source: irs.gov

Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.

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Who files it

  • Banks, credit unions and mortgage servicers that received $600 or more of interest on one mortgage
  • Other businesses, governmental units and cooperative housing corporations receiving mortgage interest from individuals
  • Lenders reporting $600 or more of qualified mortgage insurance premiums, where the law allows the deduction
  • Homeowners and landlords who received a 1098 and want to deduct the interest

What you need

  • Lender's name, address, phone and TIN
  • The borrower's (payer of record's) name, address and TIN
  • Interest received in 2026, not counting points
  • Outstanding principal on January 1, 2026, or at origination or acquisition if later
  • Origination date, and acquisition date if you bought the loan in 2026
  • Points on a home purchase, refunds of overpaid interest and mortgage insurance premiums
  • Property address or assessor parcel number

Line by line

How to fill out Form 1098

  1. 1

    Lender and borrower

    Enter your name, address, phone and TIN in the recipient/lender box and the payer of record's details in the borrower boxes. The IRS warns to keep these two in the right places.

  2. 2

    Box 1 — Mortgage interest

    Enter interest received in 2026, not including points. Include prepayment penalties and late charges; leave out government subsidy payments and seller payments.

  3. 3

    Boxes 2–3 — Principal and origination

    Box 2 is the principal outstanding on January 1 (or at origination or acquisition if that was in 2026). Box 3 is the date the mortgage originated with the original lender.

  4. 4

    Box 4 — Refund of overpaid interest

    Enter refunds or credits of interest the borrower overpaid in a prior year.

  5. 5

    Boxes 5–6 — Insurance premiums and points

    Box 5 is qualified mortgage insurance premiums of $600 or more on this mortgage. Box 6 is points paid on the purchase of the borrower's principal residence, including points the seller paid.

  6. 6

    Boxes 7–11 — Property and acquisition

    Check box 7 if the property address matches the borrower's address, or enter the address or parcel number in box 8. Box 9 counts the properties securing the loan, box 10 is for other items such as real estate taxes, and box 11 is the date you acquired the loan, if in 2026.

  7. 7

    If you received one

    If you itemize, boxes 1 and 6 go on Schedule A (line 8a on the 2025 schedule). Don't deduct box 4; it may be income on Schedule 1. Interest on rental or business property goes on Schedule E or C instead.

Common Form 1098 mistakes

  • Adding up interest on several mortgages to reach $600; the threshold applies to each mortgage separately.
  • Including points in box 1; points paid on a home purchase belong in box 6.
  • Entering the date you acquired a loan in box 3; box 3 is the original origination date and box 11 is the acquisition date.
  • Swapping the lender's and borrower's information between boxes.
  • As a borrower, deducting the box 4 refund; the form says not to deduct it, and part of it may be income.

Where to send it

Furnish Copy B to the borrower by February 1, 2027 (January 31 is a Sunday). File with the IRS by March 1, 2027 on paper or March 31, 2027 through IRIS (https://www.irs.gov/filing/e-file-information-returns-with-iris); at 10 or more information returns in total, e-filing is required. Paper filers need the official scannable Copy A from IRS.gov/EmployerForms and a hand-signed Form 1096 mailed to the address on Form 1096 for their state. Borrowers keep Copy B with their records; it isn't attached to the return.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form 1098: questions people ask

Which revision should I use for 2026?

The April 2025 revision. It's a continuous-use form, so the IRS says to use it for 2026 information filed in early 2027 and to fill in the calendar year on the form.

Can I deduct everything in box 1?

Not always. Copy B warns that limits based on the loan amount and the cost and value of the home may apply, and you can deduct only interest you incurred and actually paid. Pub. 936 has the details.

Two of us are on the mortgage, but the 1098 shows only one name. Who deducts?

The lender reports only the payer of record. Each borrower may deduct only the share they actually paid, and the person named on the form should give the other borrowers that information.

Is the mortgage insurance in box 5 deductible?

The form says it may qualify to be treated as mortgage interest; check the Schedule A instructions for the year you're filing and Pub. 936. The 2025 Schedule A has no line for it, and the 2026 instructions aren't posted yet.

Why does my 1098 show only the last four digits of my SSN?

Lenders may truncate your TIN on your copy. They report the full number to the IRS.

Can I print Copy A from this PDF and mail it to the IRS?

No. The IRS says Copy A in this PDF is for information only: the official printed Copy A is scannable, but a copy printed from the website is not, and a penalty may be imposed for filing forms it can't scan. E-file through IRIS or order official forms at IRS.gov/EmployerForms; the black recipient copies printed from the PDF are fine.

Do I need an account to fill in Form 1098 in PDFBetter?

No. You can fill in the recipient copies without an account; downloading the finished PDF needs a free account. PDFBetter doesn't e-file with the IRS, so file Copy A through IRIS or on the official red form.