It depends. For mortgage interest received, referring to someone paying you their mortgage payment and you are the lender to the buyer, the interest is reported on Line 2a on page 1 of Form 1040. Enter in the Wages& Income section under Interest. Identify the interest using the borrower's social security number and address.
For mortgage interest expense paid, this is entered under Deductions and Credits. Scroll to all tax breaks, Your Home and click Show More. Select Mortgage Interest and Refinancing (Form 1098) and click Start.
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