Get Answers Support Tax Filings & Payments Other Forms Form 1098 Who is exempt from filing the Mortgage Interest Statement? Last modified 11/20/2023 2:22:40 AM EST Form 1098 isn't required for interest received from a corporation, partnership, trust, estate, association, or company, regardless of whether an individual acts as a co-borrower and all the payer's trustees, beneficiaries, partners, members, or shareholders are individuals. 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