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Not always. If you sent the payment to Mann Mortgage, but we forwarded the payment to your new investor, you will not receive a 1098 from us, only from your new investor. If the interest in your payment was less than $600, you will not receive a 1098 from Mann Mortgage. The IRS only wants us to report interest over $600 to them. You can still report the interest, however. Just use your cancelled check and your HUD1 for documentation.