Form 1098 Mortgage Interest Statement

Instructions for Form 1098
Mortgage Interest Statement

Instruction 1098 (Rev. 2019) Catalog Number 47750P
Department of the Treasury Internal Revenue Service www.irs.gov

Visit the Accessibility
Page on IRS.gov

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Contents
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Topic
What's New
Reminders
Specific Instructions
Exceptions
Mortgage Defined
Who Must File
Nonresident Alien Interest
Payer
3
Payer of Record
3
Payments by Third Party
3
Seller Payments
3
Points
3
Prepaid Interest
4
Prepaid Mortgage Insurance
4
Reimbursement of Overpaid
Interest
4
Section references are to the Internal
Revenue Code unless otherwise noted.

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Future Developments
For the latest information about
developments related to Form 1098 and its
instructions, such as legislation enacted after
they were published, go to
IRS.gov/Form1098.

What's New
Mortgage insurance premiums (MIP). At
the time these instructions went to print,
Congress had not extended the applicability
of section 163(h)(3)(E) to provide for the
deductibility of MIP for 2019. To see if the
applicability of this provision has been
extended, and therefore reporting is required,
go to IRS.gov/Form1098.

Reminders
General Instructions. In addition to these
specific instructions, you should use the 2019
General Instructions for Certain Information
Returns. Those general instructions include
information about the following topics.
• Who must file.
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• When and where to file.
• Electronic reporting.
• Corrected and void returns.
• Statements to recipients.
• Taxpayer identification numbers (TIN).
• Backup withholding.
• Penalties.
• Other general topics.
You can get the general instructions at
General Instructions for Information Returns,
available at IRS.gov/1099GeneralInstructions,
or IRS.gov/Form1098.
Online PDF fillable Copies B and C. To
ease statement furnishing requirements,
Copies B and C are fillable online in a PDF
format available at IRS.gov/Form1098. You
can complete these copies online for
furnishing statements to recipients and for
retaining in your own files.

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Specific Instructions
Use Form 1098, Mortgage Interest
Statement, to report mortgage interest
(including points, defined later) of $600 or
more you received during the year in the
course of your trade or business from an
individual, including a sole proprietor. Report
only interest on a mortgage, defined later.
File a separate Form 1098 for each mortgage.
The $600 threshold applies separately to each
mortgage, so you are not required to file
Form 1098 for a mortgage on which you have
received less than $600 in interest, even if an
individual paid you over $600 in total on
multiple mortgages. You may, at your option,
file Form 1098 to report mortgage interest of
less than $600, but if you do, you are subject
to the rules in these instructions.

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If an overpayment of interest on an
adjustable rate mortgage or other mortgage
was made in a prior year and you refund (or
credit) that overpayment, you may have to
file Form 1098 to report the refund (or credit)
of the overpayment. See Reimbursement of
Overpaid Interest, later.
Also use Form 1098 to report MIP of $600 or
more you received during the calendar year in
the course of your trade or business from an
individual, including a sole proprietor, but
only if section 163(h)(3)(E) applies. See the
instructions for box 5 on page 6.

Exceptions
You need not file Form 1098 for interest
received from a corporation, partnership,
trust, estate, association, or company (other
than a sole proprietor) even if an individual is
a co-borrower and all the trustees,
beneficiaries, partners, members, or
shareholders of the payer of record are
individuals.

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Mortgage Defined
A mortgage is any obligation secured by real
property. Use the Obligation Classification
Table to determine which obligations are
mortgages.
Real property is land and generally anything
built on it, growing on it, or attached to the
land. Among other things, real property
includes a manufactured home with a
minimum living space of 400 square feet and
a minimum width of more than 102 inches
and which is of a kind customarily used at a
fixed location. See section 25(e)(10).
If the loan is not secured by any real
property, you are not required to file Form
1098. However, the borrower may be entitled
to a deduction for qualified residence interest,
such as in the case of a loan for a boat. The
boat must have sleeping space, cooking
facilities, and toilet facilities. The borrower
uses the boat as a home.
Lines of credit and credit card
obligations. Interest (other than points)
received on any mortgage that is in the form
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of a line of credit or credit card obligation is
reportable regardless of how you classified
the obligation. A borrower incurs a line of
credit or credit card obligation when the
borrower first has the right to borrow against
the line of credit or credit card, whether or
not the borrower actually borrows an amount
at that time.

Who Must File
File this form if you are engaged in a trade or
business and, in the course of such trade or
business, you receive from an individual $600
or more of mortgage interest (or $600 or
more of MIP, if section 163(h)(3)(E) applies
for 2019) on any one mortgage during the
calendar year. See the instructions for box 5,
later, for MIP reporting requirements. You are
not required to file this form if the interest is
not received in the course of your trade or
business. For example, you hold the
mortgage on your former personal residence.
The buyer makes mortgage payments to you.
You are not required to file Form 1098.

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For information about who must file to report
points, see Who must report points, later.
Not in the lending business. If you receive
mortgage interest of $600 or more in the
course of your trade or business, you are
subject to the requirement to file Form 1098,
even if you are not in the business of lending
money. For example, if you are a real estate
developer and you provide financing to an
individual to buy a home in your subdivision,
and that home is security for the financing,
you are subject to this reporting requirement.
However, if you are a physician not engaged
in any other business and you lend money to
an individual to buy your home, you are not
subject to this reporting requirement because
you did not receive the interest in the course
of your trade or business as a physician.
Governmental unit. A governmental unit (or
any subsidiary agency) receiving mortgage
interest from an individual of $600 or more
must file this form.
Cooperative housing corporation. A
cooperative housing corporation is an interest
recipient and must file Form 1098 to report
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an amount received from its tenantstockholders that represents the tenantstockholders' proportionate share of interest
described in section 216(a)(2). This rule
applies only to tenant-stockholders who are
individuals and from whom the cooperative
has received at least $600 of interest during
the year. See the TIP under box 1, later.
Collection agents. Generally, if you receive
reportable interest payments (other than
points) on behalf of someone else and you
are the first person to receive the interest,
such as a servicing bank collecting payments
for a lender, you must file this form. Enter
your name, address, TIN, and telephone
number in the recipient entity area. You must
file this form even though you do not include
the interest received in your income but you
merely transfer it to another person. If you
wish, you may enter the name of the person
for whom you collected the interest in box 10.
The person for whom you collected the
interest need not file Form 1098.
However, there is an exception to this rule for
any period that (a) the first person to receive
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or collect the interest does not have the
information needed to report on Form 1098
and (b) the person for whom the interest is
received or collected would receive the
interest in its trade or business if the interest
were paid directly to such person. If (a) and
(b) apply, the person on whose behalf the
interest is received or collected is required to
report on Form 1098. If interest is received or
collected on behalf of another person other
than an individual, such person is presumed
to receive the interest in a trade or business.
Foreign interest recipient. If you are not a
U.S. person, you must file Form 1098 if the
interest is received in the United States. A
U.S. person is a citizen or resident of the
United States, a domestic partnership or
corporation, or a nonforeign estate or trust. If
the interest is received outside the United
States, you must file Form 1098 if (a) you are
a controlled foreign corporation or (b) at least
50% of your gross income from all sources for
the 3-year period ending with the close of the
tax year preceding the receipt of interest (or
for such part of the period as you were in
existence) was effectively connected with the
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conduct of a trade or business in the United
States.
Designation agreement. An interest
recipient, including a recipient of points, can
designate a qualified person to file Form 1098
and to provide a statement to the payer of
record.
A qualified person is either (a) a trade or
business in which the interest recipient is
under common control as specified in
Regulations section 1.414(c)-2 or (b) a
designee, named by the lender of record or
by a qualified person, who either was
involved in the original loan transaction or is a
subsequent purchaser of the loan.
A lender of record is the person who, at the
time the loan is made, is named as the lender
on the loan documents and whose right to
receive payment from the payer of record is
secured by the payer of record's principal
residence. Even if the lender of record intends
to sell or otherwise transfer the loan to a third
party after the close of the transaction, such
intention does not change who is the lender
of record.
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The agreement must be in writing, identify
the mortgage(s) and calendar years for which
the qualified person must report, and be
signed by the designator and the designee. A
designee may report points on Form 1098 (as
having been paid directly by the payer of
record) only if the designation agreement
contains the designator's representation that
it did not lend such amount to the payer of
record as part of the overall transaction. The
agreement need not be filed with the IRS, but
the designator must keep a copy of it for 4
years after the close of the year in which the
loan is made.
A designated qualified person is subject to
any applicable penalties as if it were the
interest recipient. Thus, a designator is
relieved from liability for any applicable
penalties.

Nonresident Alien Interest Payer
You must file Form 1098 to report interest
paid by a nonresident alien only if all or part
of the security for the mortgage is real
property located in the United States.
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Report the interest based on the following.
• If the interest is paid within the United
States, you must request from the payer
the applicable Form W-8 (withholding
certificate) as described in Regulations
section 1.1441-1(e)(1).
• If the interest is paid outside the United
States, you must satisfy the documentary
evidence standard described in
Regulations section 1.6049-5(c).

Payer of Record
The payer of record is the individual carried
on your books and records as the principal
borrower. If your books and records do not
indicate which borrower is the principal
borrower, you must designate one.
If you permit a subsequent purchaser of the
property to assume the loan without releasing
the first purchaser from personal liability, the
subsequent purchaser is the payer of record.
Such subsequent purchaser's name, address,
and TIN must appear on Form 1098.
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Multiple borrowers. Even though there may
be more than one borrower on the mortgage,
you are required to prepare Form 1098 only
for the payer of record, and only if such payer
of record is an individual, showing the total
interest received on the mortgage. Even if an
individual is a co-borrower, no Form 1098 is
required unless the payer of record is also an
individual.

Payments by Third Party
Report all interest received on the mortgage
as received from the borrower, except as
explained under Seller Payments, later. For
example, if the borrower's mother makes
payments on the mortgage, the interest
received from the mother is reportable on
Form 1098 as received from the borrower.
However, do not report mortgage interest
received from any governmental unit (or any
subsidiary agency). For example, do not
report any interest received as housing
assistance payments from the Department of
Housing and Urban Development (HUD) on
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mortgages insured under section 235 of the
National Housing Act.
The IRS will not assert information reporting
penalties against mortgage servicers that
report as interest mortgage assistance
payments received under a State Program
funded by the Housing Finance Agency
Innovative Fund for the Hardest Hit Housing
Markets (HFA Hardest Hit Fund) if the
mortgage servicer notifies the homeowner
that the amounts reported on the Form 1098
are overstated because they include
governmental subsidy payments. State
housing finance agencies receiving funds
allocated from the HFA Hardest Hit Fund may
comply with the mortgage interest reporting
requirement by reporting payments on either
Form 1098-MA, Mortgage Assistance
Payments, available at IRS.gov/Form1098MA,
or on the statement described in section 2.04
of Rev. Proc. 2011-55, available at
IRS.gov/irb/2011-47_IRB#RP-2011-55. For
more information, see Notice 2017-40,
available at IRS.gov/irb/2017-32_IRB#NOT2017-40, amplified and modified by Notice
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2018-63, available at IRS.gov/irb/201834_IRB#NOT-2018-63.

Seller Payments
Do not report in box 1 of Form 1098 any
interest paid by a seller on a
purchaser's/borrower's mortgage, such as on
a “buy-down” mortgage. For example, if a
real estate developer deposits an amount in
escrow and tells you to draw on that escrow
account to pay interest on the borrower's
mortgage, do not report in box 1 the interest
received from that escrow account. Also, do
not report in box 1 any lump sum paid by a
real estate developer to pay interest on a
purchaser's/borrower's mortgage. However, if
you wish, you may use box 10 to report to
the payer of record any interest paid by the
seller. See Points for information about
reporting seller-paid points in box 6.

Points
You must report certain points paid for the
purchase of the payer of record's principal
residence on Form 1098. You must report
points if the points, plus other interest on the
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mortgage, are $600 or more. For example, if
a borrower pays points of $300 and other
mortgage interest of $300, the lender has
received $600 of mortgage interest and must
file Form 1098.
Report the total points on Form 1098 for the
calendar year of closing regardless of the
accounting method used to report points for
federal income tax purposes.
Who must report points. The lender of
record or a qualified person must file Form
1098 to report all points paid by the payer of
record in connection with the purchase of the
principal residence. If a designation
agreement is in effect for a mortgage, only
the person designated in the agreement must
file Form 1098 to report all points on that
mortgage. See Designation agreement,
earlier.
Amounts received directly or indirectly by a
mortgage broker are treated as points to the
same extent they would be treated as points
if paid to and retained by the lender of
record. The lender of record must report
those points paid to a mortgage broker.
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Reportable points. Report on Form 1098
points that meet all the following conditions.
1. They are clearly designated on the
Settlement Statement (Form HUD-1) as
points; for example, “loan origination
fee” (including amounts for VA and FHA
loans), “loan discount,” “discount
points,” or “points.”
2. They are computed as a percentage of
the stated principal loan amount.
3. They are charged under an established
business practice of charging points in
the area where the loan was issued and
do not exceed the amount generally
charged in that area.
4. They are paid for the acquisition of the
payer of record's principal residence,
and the loan is secured by that
residence. You may rely on a signed
written statement from the payer of
record that states that the proceeds of
the loan are for the purchase of the
payer of record's principal residence.
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5. They are paid directly by the payer of
record. Points are paid directly if either a
or b below applies.
a. The payer of record provides funds
that were not borrowed from the
lender of record for this purpose as
part of the overall transaction. The
funds may include down payments,
escrow deposits, earnest money
applied at closing, and other funds
actually paid over by the payer of
record at or before closing.
b. The seller pays points on behalf of
the payer of record. Points paid by
the seller to the interest recipient on
behalf of the payer of record are
treated as paid to the payer of
record and then paid directly by the
payer of record to the interest
recipient.
Report points paid under 5a and 5b on the
payer of record's Form 1098 in box 6.
Exceptions. Do not report as points on Form
1098 amounts paid:
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• For loans to improve a principal residence;
• For loans to purchase or improve a
residence that is not the payer of record's
principal residence, such as a second
home, vacation, investment, or trade or
business property, even though the
borrower may be entitled to amortize
points paid for the purchase of a second
home, vacation home, etc., and deduct
them over the life of the loan;
• For home equity or line of credit loan,
even if secured by the principal residence;
• For refinancing (see Construction loans,
later), including a loan to refinance a debt
owed by the borrower under a land
contract, a contract for deed, or similar
forms of seller financing;
• In lieu of items ordinarily stated
separately on the Form HUD-1, such as
appraisal fees, inspection fees, title fees,
attorney fees, and property taxes; and
• To acquire a principal residence to the
extent the points are allocable to an
amount of principal in excess of $750,000.
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Construction loans. Amounts paid on a loan
to construct a residence (construction loan) or
to refinance a loan incurred to construct a
residence are reportable on Form 1098 as
points if they:
• Are clearly designated on the loan
documents as points incurred in
connection with the loan, such as loan
origination fees, loan discount, discount
points, or points;
• Are computed as a percentage of the
stated principal loan amount;
• Conform to an established business
practice of charging points in the area
where the loan is issued and do not
exceed the amount generally charged in
the area;
• Are paid in connection with a loan incurred
by the payer of record to construct (or
refinance construction of) a residence that
is to be used, when completed, as the
principal residence of the payer of record;
• Are paid directly by the payer of record;
and
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• Are not allocable to an amount of principal
in excess of $750,000.
Amounts paid to refinance a loan to construct
a residence are not points to the extent they
are allocable to debt that exceeds the debt
incurred to construct the residence.

Prepaid Interest
Report prepaid interest (other than points)
only in the year in which it properly accrues.
Example. Interest received on December 20,
2019, that accrues by December 31, 2019,
but is not due until January 31, 2020, is
reportable on the 2019 Form 1098.
Exception. Interest received during the
current year that will properly accrue in full
by January 15 of the following year may be
considered received in the current year, at
your option, and is reportable on Form 1098
for the current year. However, if any part of
an interest payment accrues after January 15,
then only the amount that properly accrues
by December 31 of the current year is
reportable on Form 1098 for the current year.
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For example, if you receive a payment of
interest that accrues for the period December
20 through January 20, you cannot report any
of the interest that accrues after December
31 for the current year. You must report the
interest that accrues after December 31 on
Form 1098 for the following year.

Prepaid Mortgage Insurance
Except for amounts paid to the Department of
Veterans Affairs or the Rural Housing Service,
payments allocable to periods after 2007 are
treated as paid in the periods to which they
are allocable.
The Treasury Department has issued
regulations for allocating prepaid qualified
mortgage insurance premiums. Regulations
section 1.163-11 applies to prepaid qualified
mortgage insurance premiums paid or
accrued on or after January 1, 2011, provided
by the Federal Housing Administration or
private mortgage insurers. For regulations
applicable before January 1, 2011, see
Regulations section 1.163-11T.
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Reimbursement of Overpaid
Interest
You are required to report reimbursements of
overpaid interest aggregating $600 or more
to a payer of record on Form 1098. You are
not required to report reimbursements of
overpaid interest aggregating less than $600
unless you are otherwise required to file Form
1098. That is, if you did not receive at least
$600 of mortgage interest during the year of
reimbursement from the person to whom you
made the reimbursement, you are not
required to file Form 1098 merely to report a
reimbursement of less than $600. However,
you may report any reimbursement of
overpaid interest that you are not otherwise
required to report, but if you do, you are
subject to the rules in these instructions.
The reimbursement must be reported on
Form 1098 for the year in which the
reimbursement is made. No change should be
made to the prior year Form 1098 because of
this reimbursement. Report the total
reimbursement even if it is for overpayments
made in more than 1 year.
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To be reportable, the reimbursement must be
a refund or credit of mortgage interest
received in a prior year that was required to
be reported for that prior year by any interest
recipient on Form 1098. Only the person who
makes the reimbursement is required to
report it on Form 1098. For example, if you
bought a mortgage on which interest was
overpaid in a prior year, you made a
reimbursement of the overpaid interest, and
the previous mortgage holder was required to
report mortgage interest on Form 1098 in the
prior year, you must file Form 1098 to report
the reimbursement because you are the one
making the reimbursement.
Example. In 2017, you received $5,000 of
mortgage interest from the payer/borrower
and reported that amount on Form 1098 for
2017. In 2019, you determined that interest
due on the mortgage for 2017 was $4,500,
and the payer/borrower had overpaid $500.
You refunded the $500 overpayment to the
payer/borrower in 2019. If you received $600
or more of interest on the mortgage from the
payer/borrower in 2019, you must report the
$500 refund in box 4 of the 2019 Form 1098.
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No change to the 2017 Form 1098 is
required. If, instead of refunding the $500
overpayment, you credited the
payer’s/borrower's 2019 mortgage interest
payments due, $500 is still shown in box 4,
and the interest received from the
payer/borrower in 2019 shown in box 1 must
include the $500 credit.
Overpayment and reimbursement in
same year. If you reimburse interest in the
same year it is overpaid, do not report the
overpayment on Form 1098 as interest
received during the year or as a
reimbursement of overpaid interest. For
example, if the borrower paid $5,000 and you
reimbursed $500 of that amount in 2019,
enter $4,500 in box 1 as interest paid by the
borrower. Do not enter the $500
reimbursement in box 4.
Interest on reimbursement. A financial
institution (or its middleman) that pays
interest of $10 or more on the reimbursement
must report that interest (under section
6049) on Form 1099-INT, Interest Income.
Others that pay $600 or more of such interest
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in the course of their trade or business must
report that interest (under section 6041) on
Form 1099-INT. Do not include such interest
on Form 1098.

Statements to Payers of Record
If you are required to file Form 1098, you
must provide a statement to the payer of
record. For more information about the
requirement to furnish a statement to the
payer of record, see part M in the 2019
General Instructions for Certain Information
Returns.
Truncating payer's/borrower's TIN on
payee statements. Pursuant to Treasury
Regulations section 301.6109-4, all filers of
this form may truncate a payee’s TIN (social
security number (SSN), individual taxpayer
identification number (ITIN), adoption
taxpayer identification number (ATIN), or
employer identification number (EIN)) on
payee statements. Truncation is not allowed
on any documents the filer files with the IRS.
A recipient's/lender's TIN may not be
truncated on any form. See part J in the 2019
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General Instructions for Certain Information
Returns for additional information.

Recipient's/Lender's Name,
Address, and Telephone Number
Box
Enter the name, address, and telephone
number of the filer of Form 1098. Use this
same name and address on Form 1096.

Payer's/Borrower's Name and
Address Boxes
Enter the name and address, in the
appropriate boxes, of the person who paid the
interest (payer of record).
Be careful to enter the recipient's and
payer's information in the proper
boxes.

Account Number
The account number is required if you have
multiple accounts for a payer/borrower for
whom you are filing more than one Form
1098. Additionally, the IRS encourages you to
designate an account number for all Forms
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1098 that you file. See part L in the 2019
General Instructions for Certain Information
Returns.

Box 1. Mortgage Interest
Received From
Payer(s)/Borrower(s)
Enter the interest (not including points)
received on the mortgage from borrowers
during the calendar year. Include interest on
a mortgage, a home equity loan, or a line of
credit or credit card loan secured by real
property. Do not include government subsidy
payments, seller payments, or prepaid
interest that does not meet the exception
explained under Prepaid Interest, earlier.
Interest includes prepayment penalties and
late charges unless the late charges are for a
specific mortgage service.
A cooperative housing corporation
that receives any cash part of a
patronage dividend from the National
Consumer Cooperative Bank must reduce the
interest to be reported on each tenantstockholder's Form 1098 by a proportionate
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amount of the cash payment in the year the
cooperative receives the cash payment. See
Rev. Proc. 94-40, 1994-1 C.B. 711.

Box 2. Outstanding Mortgage
Principal
Enter the amount of outstanding principal on
the mortgage as of January 1, 2019. If you
originated the mortgage in 2019, enter the
mortgage principal as of the date of
origination. If you acquired the mortgage in
2019, enter the outstanding mortgage
principal as of the date of acquisition.

Box 3. Mortgage Origination Date
Enter the date of the origination of the
mortgage.

Box 4. Refund of Overpaid
Interest
Enter the total refund or credit of a prior
year(s) overpayment of interest. See
Reimbursement of Overpaid Interest, earlier.

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Box 5. Mortgage Insurance
Premiums
At the time these instructions went to
print, Congress had not extended the
applicability of section 163(h)(3)(E)
to provide for deductibility of MIP for 2019. To
see if the applicability of this provision has
been extended, and therefore reporting is
required, go to IRS.gov/Form1098.
If section 163(h)(3)(E) applies for 2019,
enter the total premiums of $600 or more
paid (received) in 2019, including prepaid
premiums, for qualified mortgage insurance
(MIP). Qualified mortgage insurance is
mortgage insurance under a contract issued
after December 31, 2006, and provided by
the Department of Veterans Affairs, the
Federal Housing Administration, or the Rural
Housing Service (or their successor
organizations), and private mortgage
insurance, as defined by section 2 of the
Homeowners Protection Act of 1998 (as in
effect on December 20, 2006).

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Receipt of $600 or more of MIP is determined
on a mortgage-by-mortgage basis. Do not
aggregate MIP received on all of the
mortgages of an individual to determine
whether the $600 threshold is met. You do
not need to report MIP of less than $600
received on a mortgage, even though you
receive a total of $600 or more of MIP on all
of the mortgages for an individual in a
calendar year.
See Prepaid Mortgage Insurance, earlier, for
the tax treatment of prepaid MIP.

Box 6. Points Paid on Purchase of
Principal Residence
Enter points paid on the purchase of the
payer of record's principal residence. For an
explanation of reportable points, see
Reportable points, earlier.

Box 7. Address of Property
Securing Mortgage
If the address of the property securing the
mortgage is the same as the
payer’s/borrower’s mailing address, either
36

check the box or leave the box blank and
complete box 8. If the address or description
of the property securing the mortgage is not
the same as the payer’s/borrower’s mailing
address, complete box 8.

Box 8. Address or Description of
Property Securing Mortgage
If the address of the property securing the
mortgage is not the same as the
payer’s/borrower’s mailing address, or you did
not complete box 7, enter the street address
(including the apartment number) of the
property securing the mortgage. Immediately
below the street address, enter the city or
town; state or province; country; and ZIP or
foreign postal code of the property securing
the mortgage.
If the property securing the mortgage has no
address, enter the property’s jurisdiction and
the property’s Assessor Parcel Number(s)
(APN), as indicated in the examples below.
Synonyms for the APN include the Assessor’s
Identification Number (AIN), the Property
Identification Number (PIN), the Property
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Account Number, and the Tax Account
Number. Examples:
Washtenaw County, MI
VV-WW-XX-YYY-ZZZ
Jackson County, MO
AA-BBB-CC-DD-EE-F-GG-HHH
Nashua, NH
XX-YY
If an APN or other such identifying number
needed to complete box 8 is not readily
available for the property (having no address)
securing the mortgage, enter a description of
the property, using metes and bounds if
available, or other descriptive language to
properly identify the property. You may
abbreviate as necessary.
The following statement applies to
boxes 7 and 8. If there is more than
one property securing the mortgage,
you may report the address of any one of the
properties using boxes 7 and 8 and enter in
box 9 the total number of properties securing
the mortgage.
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Box 9. Number of Mortgaged
Properties
If there is more than one property securing
the mortgage, enter in box 9 the total
number of properties secured by this
mortgage. If only one property secures the
mortgage, you may leave this box blank. For
purposes of determining the number of
properties, you may consider any single
physical street address, 911 address, lot,
parcel, APN, or tract of land to be one
property.

Box 10. Other
Enter any other item you wish to report to the
payer, such as real estate taxes, insurance
paid from escrow, or, if you are a collection
agent, the name of the person for whom you
collected the interest.

Box 11. Mortgage Acquisition Date
If you acquired the mortgage in 2019, enter
the date of acquisition.

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