Internal Revenue Service Reporting of Points Paid on Home Loans. The IRS is seeking comments on an existing regulation that requires reporting of certain information relating to payments of mortgage interest. Under the regulation, IA-17-90 (TD 8571), taxpayers must state the amount of interest and points paid on a single mortgage during the taxable year separately on Form 1098. Also, the taxpayer must provide the payer of the points a separate statement showing…