Get Answers Support Tax Filings & Payments Other Forms Form 1098 Who is required to file Form 1098? Last modified 11/20/2023 2:15:27 AM EST 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. Was this helpful? Yes No Need more help? Get in touch with our dedicated support team Contact Us (704) 684-4751 support@taxbandits.com Sign Up for a FREE TaxBandits Account! The Smart CPA Choice Register Now Already have an account? Sign in