Notice2026-09396
Agency Information Collection Activities; Comment Request on Reporting Requirements for Recipients of Points Paid on Residential Mortgages and Mortgage Interest Statement.
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
May 12, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 91 Issue 91 (Tuesday, May 12, 2026)</title>
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[Federal Register Volume 91, Number 91 (Tuesday, May 12, 2026)]
[Notices]
[Page 26247]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-09396]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Reporting Requirements for Recipients of Points Paid on Residential
Mortgages and Mortgage Interest Statement.
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before July 13, 2026
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#5d2d2f3c733e3230303833292e1d342f2e733a322b"><span class="__cf_email__" data-cfemail="6a1a180b44090507070f041e192a031819440d051c">[email protected]</span></a>. Include ``OMB Control No.
1545-1380'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection listed in this notice at
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional
information or copies of this collection should be directed to Jason
Schoonmaker, (801) 620-6008.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. Comments submitted in response to
this notice will be summarized and/or included in the request for OMB
approval. All comments will become a matter of public record, and
viewable on relevant websites. For this reason, please do not include
in your comments information of a confidential nature, such as
sensitive personal information.
Comments are invited on: (a) Whether the collection of information
is necessary for the proper performance of the functions of the agency,
including whether the information shall have practical utility; (b) the
accuracy of the agency's estimate of the burden of the collection of
information; (c) ways to enhance the quality, utility, and clarity of
the information to be collected; (d) ways to minimize the burden of the
collection of information on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide
information.
Title: Reporting Requirements for Recipients of Points Paid on
Residential Mortgages and Mortgage Interest Statement.
OMB Control Number: 1545-1380.
Form Number: 1098.
Regulation Project Number: TD 8191 as amended by TD 8507, TD 8571,
TD 8734, and TD 9849.
Abstract: Internal Revenue Code (IRC) section 6050H provides that
an information return must be made by any person who is engaged in a
trade or business and who, during that trade or business, receives from
any individual $600 or more of interest on any mortgage in a calendar
year. Any person required to make an information return under IRC
section 6050H also must furnish a statement to the payor of record on
or before January 31 of the year following the calendar year in which
the interest was received. Form 1098, Mortgage Interest Statement, is
used to report mortgage interest (including points) received during the
year.
Current Actions: There is no change to the previously approved
information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Responses: 75,912,060.
Estimated Time per Response: 15 minutes.
Estimated Total Annual Burden Hours: 18,946,931.
Dated: May 8, 2026.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2026-09396 Filed 5-11-26; 8:45 am]
BILLING CODE 4831-GV-P
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