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As an individual taxpayer, you are not required to send a form 1098 to your acquirer. If he paid interest to you, he can still claim seller-financed interest as mortgage interest. And you would need to report that interest as income on your tax return.
Here are the instructions for Form 1098 for your information - See the chapter Who Must File?
https://www.irs.gov/instructions/i1098#idm140711846985216
As an individual taxpayer, you are not required to send a form 1098 to your acquirer. If he paid interest to you, he can still claim seller-financed interest as mortgage interest. And you would need to report that interest as income on your tax return.
Here are the instructions for Form 1098 for your information - See the chapter Who Must File?
https://www.irs.gov/instructions/i1098#idm140711846985216
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