We have a mortgage loan that closed in 2019. There are 4 people on the mortgage, 2 people on the note: John E. Doe, Primary borrower and John J Doe, co borrower.

Our mortgage servicing system matches the mortgage note. John J., (Co-borrower) wants to be listed as primary in the mortgage servicing system in which he will then receive the 1098 in his name as well as all other letters/statements sent from the system.

Is this permissible?

If you have a W-9 from him - you can send it to any one of the primary borrowers - really up to you if you want to get into the middle of switching at this point. As far as who gets to deduct the interest (if it is deductible) on their taxes, it is really up the all of them, regardless of who is listed on or to whom you mail the 1098.

Aha... thank you very much!