The attached PDF file contains the IRS instructions for filing 2010 Form 1098.
Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"Use Form 1098, Mortgage Interest Statement, to report mortgage interest (including points, defined later) of $600 or more received by you during the year in the course of your trade or business from an individual, including a sole proprietor. Report only interest on a mortgage defined on this page. Also use Form 1098 to report mortgage insurance premiums of $600 or more for the calendar year received by you from individuals in the course of your trade or business. See the instructions for box 4 on page 4."

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