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Instructions for Form 1098 (2005)
Section references are to the Internal Revenue Code unless otherwise noted.
2005
Table of Contents
Instructions for Form 1098 - Introductory Material
What's New
Account Number
Reminder
Instructions for Form 1098 - Main Contents
Specific Instructions for Form 1098
Exceptions
Mortgage Defined
Who Must File
Nonresident Alien Interest Payer
Payer of Record
Payments by Third Party
Seller Payments
Points
Prepaid Interest
Reimbursement of Overpaid Interest
Statements to Payers of Record
Recipient's/Lender's Name and Address Box
Payer's/Borrower's Name and Address Box
Box 1. Mortgage Interest Received From Payer(s)/Borrower(s)
Box 2. Points Paid on Purchase of Principal Residence
Box 3. Refund of Overpaid Interest
Box 4. Blank Box
Index
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