Get IRS 1098 Instructions 2016
Real property. Use the table below to determine which obligations are mortgages. Real property is land and generally anything built on it, growing on it, or attached to the land. Among other things, real property includes a manufactured home with a minimum living space of 400 square feet and a minimum width of more than 102 inches and which is of a kind customarily used at a fixed location. See section 25(e)(10). If property that secures the loan is not real property, you are not required to fi.
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