The IRS exempts lenders from delivering form 1098 INT if the lender has not received more than $600 in interest from a borrower. In most cases, CBCMA does not receive $600 in interest from most borrowers, so CBCMA will not send form 1098 INT in these circumstances. The information will be available to borrowers who request it from CBCMA. If a borrower pays more than $600 in interest to CBCMA then a 1098 INT form will be sent.
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