You do NOT issue a 1098 form since you are not in the business of lending money. To enter the interest you earn on your tax return you will need the payer's name, address & SS# to put on your Sch B. Then for the payer to deduct the interest without a 1098 they will need your name, address & SS# to put on their Sch A. This is the way the IRS cross references this situation.
