Be careful here.
It's not uncommon with a foreclosure for the bank to take excess monies from the escrow account and apply directly to the principle part only of the mortgage balance. It's also not uncommon for the bank to pay the property taxes with "their" money, instead of "your" money in the escrow account. In such cases, you won't get a 1098-Mortgage Interest statement and therefor can't deduct the mortgage interest (that you did not pay) and/or the property taxes (that you did not pay)
As for a 1098-C, it's not all that uncommon for it to be a year or more after the foreclosure, before you get a 1098-C. If the bank sells the property at a loss, you get a 1098-C in the tax year they sell it. If they sell at a gain, the bank will issue you a check for the difference and that check will be taxable income to you in the year you receive it.
