As an individual owner/financier that is not "in the business" of lending money, you are already reporting the mortgage interest you receive on your tax return. So no other reporting to the IRS is required by you. However, you are required to provide 1098 information to the borrower. It is not required that you actually issue them a form 1098. You can send them a "letter in lieu" of the actual form, so long as that letter contains all the information exactly as it would appear on a 1098. For some sample letters, just google or quack "letter in Lieu".
I used to get such letters from my mortgage holder every year, until I refinanced with a different lender.
Also, check out https://www.irs.gov/pub/irs-pdf/i1099gi.pdf page 15 "Substitute Statements" for more details.
