Seller-financed mortgages.

Official source

If you sold your home or other property and the buyer used the property as a personal residence, list first any interest the buyer paid you on a mortgage or other form of seller financing. Be sure to show the buyer’s name, address, and SSN. You must also let the buyer know your SSN. If you don't show the buyer’s name, address, and SSN, or let the buyer know your SSN, you may have to pay a $50 penalty. If you or the buyer do not have an SSN, use the appropriate TIN for the filer or recipient of Form 1098. For more information, see General Instructions for Certain Information Returns (2025) .

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Seller-financed mortgages.

Official source

If you sold your home or other property and the buyer used the property as a personal residence, list first any interest the buyer paid you on a mortgage or other form of seller financing. Be sure to show the buyer’s name, address, and SSN. You must also let the buyer know your SSN. If you don't show the buyer’s name, address, and SSN, or let the buyer know your SSN, you may have to pay a $50 penalty. If you or the buyer do not have an SSN, use the appropriate TIN for the filer or recipient of Form 1098. For more information, see General Instructions for Certain Information Returns (2025) .