You said in your initial post that you did pay interest on the HELOC in 2023. Bottom line: Lenders are not required to issue a 1098 if the interest you paid was less than $600 in 2023. If you did make a payment and paid interest in 2023 and did not received a 1098, make sure the lender isn't holding one online for download only. If the lender did issue a 1098, report the HELOC on your 2023 taxes. If the lender didn't issue a 1098 because you either did not pay interest in 2023 or you did pay interest but less than $600 in 2023, do not request a 1098 and do not enter the HELOC on your 2023 taxes.
