All Forum Posts by: Paul Nyquist

I am a mortgage COD holder, and have a borrower with an amortization schedule.  This past year, I allowed him to miss a couple payments (for my own reasons).  It was arranged that the interest would still accumulate.  Now I am filing his 1098 and don't know if I need to report all 12 months of interest or just the months he actually paid?  Any advice is appreciated.  Thank you.