You would report that as normal interest income without a 1099-INT, except you would enter the Payer's Name and information when asked for the information from the 1099-INT.
- With your tax return open, search for 1099-INT and then click or tap the Jump to 1099-INT link in your search results.
- Answer Yes when asked if you received any interest income.
- Manually enter your 1099-INT information (even though you didn't receive one, you would enter the information for your mortgage interest income as if you did) by clicking/tapping I'll type it in myself and click/tap Continue.
- Follow the on screen instructions to enter your 1099-INT information.
If you are entering a second 1099-INT, simply click/tap on Add interest income and follow the same steps above.