Usually it's because the loan was sold off very quickly and they didn't collect more than the $600 threshold for issuing a 1098.Or if you have a HELOC that doesn't generate taxes in excess of the threshold. Had this pop up this year w/ mine - HELOC only had 7 months of interest resulting in $560 of tax interest and no 1098. Had to call for the amount and they will, upon written request, issue a 1098 if you need one for your records.BD
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