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a good tooth, gets no gold
Form 1098, Mortgage Interest Statement, is an Internal Revenue Service (IRS) form that’s used to report the amount of interest and related expenses paid on a mortgage during the tax year by an individual or a sole proprietor when the amount totals $600 or more. “Related expenses” include points paid on the purchase of the property. Points refer to interest paid in advance or simply prepaid interest made on a home loan to improve the rate on the mortgage offered by the lending institution. Interest payments made by a trust, estate, corporation, or partnership do not need to be filed.
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