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IRSInformation Returns (1099/1098/1095 Series)

Official form guide

Form 1098F: 1098-F

Form 1098‑F is the Mortgage Interest Statement used to report interest paid by a foreign person on a U.S. real‑property mortgage. Lenders file it when they pay interest to a non‑resident alien or foreign entity.

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Form Overview

IRS Form 1098F - 1098-F

Form 1098‑F is the Mortgage Interest Statement used to report interest paid by a foreign person on a U.S. real‑property mortgage. Lenders file it when they pay interest to a non‑resident alien or foreign entity.

The form captures the lender’s and borrower’s identification, the amount of interest paid, the property address, and any withholding applied.

Risk Radar

Scan points
  • 1One typo in the foreign TIN can invalidate the entire filing.
  • 2Incorrect foreign taxpayer identification number
  • 3Missing or mis‑typed property address
  • 4Failure to apply required withholding
  • 5Using the wrong tax year on the form

Plain English

If you’re a U.S. lender and you paid mortgage interest to someone who isn’t a U.S. citizen or resident, you must fill out Form 1098‑F. It tells the IRS how much interest was paid and who received it, so the foreign payee can claim any treaty benefits or tax‑withholding requirements.

Submission Date

  • Filing date: 2025-03-20 22:10:25
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

identificationmortgageinterestforeignpersonlenderentitypayee

Hover a term to preview the meaning.

What this form is for

  • Use when you paid mortgage interest to a non‑resident alien or foreign entity.
  • Do not use for interest paid to U.S. persons – use Form 1098 instead.
  • If the foreign person is a corporation with a U.S. EIN, consider Form 1042‑S.

Form selector

Use this form or another form?

Interest paid to U.S. person

1098‑F is only for foreign payees

✓ Verify residency status

Form 1098

Interest paid to foreign corporation with U.S. EIN

Different reporting and withholding rules

✓ Confirm EIN vs. SSN

Form 1042‑S

No interest paid, only principal

Only interest triggers filing

✓ Check loan statements

No 1098‑F required

Deadline or filing window

The filing deadline is March 15 for paper returns and March 31 for electronic returns, covering interest paid in the prior calendar year. Extensions are not automatically granted; you must request an extension before the deadline if needed.

  • —Total interest paid | Sum of all mortgage interest payments to the foreign borrower | Total interest amount | Verify against loan statements

Checklist

What you need before filling it out

1

Borrower name & TIN

Valid foreign tax identification number · Passport, foreign tax card

⚠ Misspelled name or wrong TIN✕ High
2

Property address

Deed or mortgage documents · County recorder

⚠ Incomplete address format✕ Medium
3

Interest amount

Loan statements · Annual mortgage statements

⚠ Rounding errors✕ Low
4

Withholding amount

IRS Form 1042‑S if applicable · Withholding worksheets

⚠ Omitted or mis‑calculated✕ High
5

Lender EIN

IRS EIN verification · IRS EIN confirmation letter

⚠ Wrong EIN entered✕ Medium

Before you submit

  1. 1Confirm borrower is a foreign person (non‑resident alien or foreign entity).
  2. 2Verify borrower’s TIN matches IRS records.
  3. 3Check property address matches the mortgage deed.
  4. 4Calculate total interest paid for the year.
  5. 5Determine required withholding and apply it correctly.
  6. 6Enter lender’s EIN and contact information accurately.
  7. 7Sign the paper form or certify electronic submission.
  8. 8Run a test transmission in FIRE if filing electronically.
  9. 9Attach any required statements or explanations.
  10. 10Retain a copy of the filed form and supporting docs.
  11. 11Mark the filing date on your internal log.

How to file this form

  1. 1Log into the IRS FIRE system and select “Create New Return”.
  2. 2Enter lender information (EIN, name, address).
  3. 3Input borrower details (name, foreign TIN, address).
  4. 4Enter property address and mortgage account number.
  5. 5Record total interest paid and any withholding.
  6. 6Review all fields for accuracy; run the validation check.
  7. 7Transmit the return and save the acknowledgment receipt.

Known limitations

  1. 1Form instructions do not specify a fee schedule; assume none.
  2. 2IRS does not publish an online lookup for foreign TINs.
  3. 3Electronic filing requires a valid FIRE user ID and password.
  4. 4Paper filing is only accepted for <250 returns; larger volumes must be e‑filed.
  5. 5The form does not capture escrow or principal payments.

Field map

Compact field-by-field guide

5 fields

Payer Info

1 items

Payer Name, Address, and TIN

Identifying information of the business or person making the payment.

Requiredtext

Recipient Info

1 items

Recipient Name, Address, and TIN

Identifying information of the person or entity receiving the payment.

Requiredtext

Amounts

1 items

Reportable Amount

The payment amount subject to reporting for the applicable box category.

Requiredamount

Withholding

1 items

Federal Income Tax Withheld

Backup withholding amount if applicable.

amount

Signatures

1 items

Contact Information

Name and phone number of the person to contact about this return.

text
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Current form status
IRS

Form 1098‑F is currently in its 2024 revision, with the latest edition dated January 2024. No major changes have been announced for 2025.

What changed or needs a fresh check

  • Edition date: January 2024
  • Fee: No filing fee for electronic or paper submission
  • Mailing address: IRS Service Center, 1973 Rulon White Blvd., Austin, TX 73301 (paper)
  • Electronic address: FIRE system portal (https://fire.irs.gov)
  • Signature requirement: Authorized officer must sign paper copy
  • Paper vs. electronic: Electronic mandatory for >250 returns

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Quick Facts

U.S. lenders, banks, or other financial institutions that pay mortgage interest to foreign persons file this form.
The form captures the lender’s and borrower’s identification, the amount of interest paid, the property address, and any withholding applied.
File by the due date of the annual information return – generally March 15 for paper filings and March 31 for electronic filings, following the calendar year of the payments.
Submit electronically through the IRS FIRE system; paper copies can be mailed to the IRS Service Center listed in the instructions.
Errors can trigger penalties, cause incorrect withholding, and delay the foreign recipient’s ability to claim treaty relief.
Gather borrower and property details, calculate total interest paid, determine any required withholding, complete the form line‑by‑line, run the FIRE transmission test, and file the final return before the deadline. Keep a copy for your records.

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After you file

  1. 1Save the electronic acknowledgment PDF in a secure folder.
  2. 2File the paper copy (if used) with your permanent records.
  3. 3Update your internal mortgage ledger with the filed interest amount.
  4. 4Monitor for any IRS notices regarding mismatched TINs or withholding.
  5. 5Provide the foreign borrower with a copy of the filed 1098‑F for their records.
  6. 6Reconcile the withheld tax with your quarterly estimated tax payments.
  7. 7Prepare for next year’s filing by archiving supporting loan statements.

Sources

  • SRCIRS Instructions for Form 1098‑F, 2024 editionprovides purpose and filing deadline.
  • SRCIRS FIRE system user guideoutlines electronic submission process.
  • SRCIRS Publication 519defines foreign person and residency rules.
  • SRCIRS Form 1098‑F PDFlists required fields and signature line.
  • SRCIRS Revenue Procedure 2023‑45clarifies electronic filing thresholds.
  • SRCNot clearly stated in the provided official source

Common confusion points

Foreign TIN vs. U.S. EIN

Both are identification numbers but serve different purposes

→ Verify the borrower’s residency status first

Withholding requirement

Some treaties exempt withholding

→ Check the applicable tax treaty before applying

Paper vs. electronic deadline

Different dates can cause missed deadlines

→ Confirm filing method early

Property address format

IRS expects street, city, state, ZIP

→ Use the exact wording from the deed

Interest vs. principal

Only interest is reported

→ Review loan statements to separate amounts

Form 1098‑F vs. Form 1042‑S

Both involve foreign payments but different reporting scopes

→ Determine the correct form based on the payee type

Signature requirement

Electronic filings need a digital signature

→ Ensure the authorized officer’s credentials are active

Workflow map

Related forms and next steps

2 signals

Before

Form 1098 (U.S. persons) | Used with: Form 1098‑F (foreign persons) | After: Form 1042‑S (withholding statements) | If something goes wrong: IRS Notice CP2000 (underpayment)Form 1042 (annual withholding) | Used with: Form 1098‑F when withholding is required | After: Form 1042‑S to report withheld tax | If something goes wrong: Request penalty abatement

Current

1098F

After

None listed

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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