IF I DONT HAVE A MORGAGE CREDIT CERTIFICATE BUT BOX 1 ON MY 1098 HAS A NUMBER IS THAT THE SAME AS A MCC

No, having a number in Box 1 on your Form 1098 is not the same as having a Mortgage Credit Certificate (MCC). The amount in Box 1 of Form 1098 is mortgage interest paid, which is used for the mortgage interest deduction. as part of your itemized deductions.

MCCs provide tax credits and are generally issued by state and local governments and are not reflected on Form 1098.

For more information, you can refer to the following IRS resources: