Deductions & credits

jpinter has a point .... so let me add to my answer.

If you are not in the business of loaning money like a bank then you do not need to send the payer a 1098 per the IRS regs on that subject. Instead the payer will report the mortgage interest paid by entering the name, address & tax number of who they pay on the Sch A and the   holder of the mortgage will report the name , address & tax number of the payer on the Sch B so they cross reference each other. 

See the screen shots ...