U.S. · Tax forms
Form 1098 box 10 Other.
What a lender may put in the free-form box, and what the IRS does not say about it.
Box 10 on Form 1098 is a free-form box. The IRS instructions tell the lender to enter "any other item you wish to report to the payer, such as real estate taxes, insurance paid from escrow, or, if you are a collection agent, the name of the person for whom you collected the interest." Nothing in box 10 is required, so a blank box is normal.
Look it up
Result
Form 1098 boxes 7 to 11
| Box | Name | What the IRS instructions say |
|---|---|---|
| 7 | Address of property securing mortgage | Check the box if the property address is the same as the borrower’s mailing address, or leave it blank and complete box 8. |
| 8 | Address or description of property securing mortgage | The street address if it differs from the borrower’s mailing address; for a property with no address, the jurisdiction and Assessor Parcel Number. |
| 9 | Number of mortgaged properties | The total number of properties when more than one secures the mortgage. May be blank if only one property secures it. |
| 10 | Other | Any other item the lender wishes to report to the payer, such as real estate taxes, insurance paid from escrow, or a collection agent’s principal’s name. |
| 11 | Mortgage acquisition date | The date the filer acquired the mortgage in the calendar year; otherwise left blank. |
What box 10 is for
The instructions treat box 10 as a place for the lender to pass along information, not as a reporting line the IRS requires. The examples are real estate taxes and insurance paid from escrow, and, for a collection agent, the name of the person for whom the interest was collected. A lender may use it, leave it empty, or put a different item there.
What the instructions do not tell you
These instructions are written for the lender. They do not say how a borrower should treat a real estate tax or insurance amount shown in box 10 on a return, and they do not say the figure is complete. Check it against your escrow statement and county tax bill, and ask the lender or a tax preparer how it applies to you.
Worked example
Marcus receives a Form 1098 with $9,850.00 in box 1 and "Real estate taxes 4,812.00" in box 10. The box 1 figure is the mortgage interest the lender received. The box 10 entry is the lender’s note about taxes paid from escrow. Marcus compares the $4,812.00 with the property tax bills he can see in his escrow statement before using it anywhere. The amounts are made up.
More from this set
Related pages: 1098 Box 2, 1098 Box 6, 1098 Box 4, 1098 Box 5. The 1099-R box 7 lookup and W-2 box 12 lookup cover the same kind of question for those forms.
Sources
- Instructions for Form 1098 (Mortgage Interest Statement) (page header shows Rev. 12/2026; it says to use the April 2025 revision of Form 1098 for 2026 information): Box 10 (Other), and boxes 7, 8, 9 and 11. Read November 2, 2026.
IRS instructions as read on the date above; thresholds and revisions change. Names and amounts in worked examples are made up.
Frequently asked questions
What is box 10 on Form 1098?
Box 10 is labeled Other. The IRS instructions say to enter any other item the lender wishes to report to the payer, such as real estate taxes, insurance paid from escrow, or a collection agent’s principal.
Is box 10 required?
No. The instructions say "any other item you wish to report", so the lender decides whether to use it. A blank box 10 is normal.
Does box 10 mean the real estate taxes are deductible?
The IRS filing instructions do not say. They only list real estate taxes as an example of what a lender may report. Ask the lender or a tax preparer how an amount applies to your return.
Why does my box 10 differ from my property tax bill?
The instructions do not require the lender to report a complete or exact figure there. Compare box 10 with your escrow statement and tax bill, and ask your servicer if they disagree.
What do boxes 9 and 11 report?
Box 9 is the number of properties securing the mortgage when there is more than one. Box 11 is the date the filer acquired the mortgage, and is blank unless it was acquired that year.
Not tax advice
This page summarizes IRS instructions, which are written mostly for the people who file the form, and is not tax, legal or financial advice. The payer, a CPA or an enrolled agent can confirm what a box means for your return. Everything runs in your browser; nothing you enter is sent anywhere.