For 1098 reporting purposes, do you issue 1098’s on qualified loans (meets all the IRS 1098 reporting criteria) for borrowers that are non-resident aliens and that DO NOT have a SSN or Tax Id?

*bumping this topic*

and also want to add on: do we send out a form 1098 if our borrower's name is under a trust and its trust ID is technically the trustee's SSN?

thanks

You must file Form 1098 to report interest paid by a nonresident alien only if all or part of the security for the mortgage is real property located in the United States.

You need not file Form 1098 for interest received from a corporation, partnership, trust, estate, association, or company (other than a sole proprietor) even if an individual is a coborrower and all the trustees, beneficiaries, partners, members, or shareholders of the payer of record are individuals.

Reviving this old thread.

When reporting on a NRA with security that is real property in the US, what are we required to do on the 1098 with respect to the TIN?

We have W-8BENs with a FTIN, but I imagine we are not supposed to use that.