Who is required to file Form 1098?
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Last modified 11/20/2023 2:34:01 AM EST |
Added by TaxBandits Team
If you belong to any of the following categories, you must submit Form 1098.
- If you receive $600 or more mortgage interest during the trade/business.
- Governmental units that receive mortgage interest from an individual of $600 or more.
- Cooperative housing corporations.
- Other categories include Collection agents, Foreign interest recipients, Designation agreement persons and Nonresident Alien Interest payers.