@juanelaube
Enter the amount on the date you opened the mortgage, even if it's the same as the ending balance.
From the IRS Instructions for Form 1098:
Box 2. Outstanding Mortgage Principal - Enter the amount of outstanding principal on the mortgage as of January 1, of the current year. If you originated the mortgage in the current year, enter the mortgage principal as of the date of origination. If you acquired the mortgage in the current year, enter the outstanding mortgage principal as of the date of acquisition.
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