Where should I enter interest income from a private mortgage loan? It's not a seller-financed mortgage, it's a private mortgage loan to my child, recorded on the purchased property. My child did not purchase the real estate from me. It's not a personal loan, it's a mortgage. I've sent my child a Form 1098 Mortgage Interest Statement for the payments I've received. Where do I record the number in line 1 of a Form 1098 that I _sent_ (not _received_)?
