Form 1098-MA Mortgage Assistance Payments

VOID

CORRECTED

FILER’S name, street address, city, state, ZIP code, and telephone no.

OMB No. 1545-2221
Form

1098-MA

(Rev. September 2019)
For calendar year

Mortgage
Assistance
Payments

20
FILER’S TIN

HOMEOWNER’S TIN

1. Total State HFA and homeowner mortgage payments

$
2. State HFA mortgage assistance payments

HOMEOWNER’S name

$
3. Homeowner mortgage payments

Street address (including apt. no.) (optional)

$
City, state, and ZIP code (optional)
Account number (optional)
Form 1098-MA (Rev. 9-2019)

Cat. No. 58017D

www.irs.gov/Form1098MA

Copy A
For
Internal Revenue
Service Center
For Privacy Act
and Paperwork
Reduction Act
Notice, see
the current General
Instructions for
Certain Information
Returns.

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

CORRECTED (if checked)
FILER’S name, street address, city, state, ZIP code, and telephone no.

OMB No. 1545-2221
Form

1098-MA

(Rev. September 2019)
For calendar year

Mortgage
Assistance
Payments

20
FILER’S TIN

HOMEOWNER’S TIN

1. Total State HFA and homeowner mortgage payments

$
2. State HFA mortgage assistance payments

HOMEOWNER’S name

$
Street address (including apt. no.) (optional)

Copy B
For Homeowner

3. Homeowner mortgage payments

This is important
tax information
and is being
furnished to the IRS.

$
City, state, and ZIP code (optional)
Account number (optional)
Form 1098-MA (Rev. 9-2019)

(keep for your records)

www.irs.gov/Form1098MA

Department of the Treasury - Internal Revenue Service

Instructions for Homeowner
Form 1098-MA. The information on this statement is submitted to
the IRS by State Housing Finance Agencies (HFAs) to report
(1) payments made by a State HFA under the Housing Finance
Agency Innovation Fund for the Hardest Hit Housing Markets
(HFA Hardest Hit Fund) (State HFA mortgage assistance
payments), and (2) payments made by you (homeowner mortgage
payments) under this program.
Homeowner’s taxpayer identification number (TIN). For your
protection, this form may show only the last four digits of your TIN
(social security number (SSN) or individual taxpayer identification
number (ITIN)). However, the filer has reported your complete TIN
to the IRS.
Safe-harbor deduction computation. You may use a safeharbor method to compute your deduction for mortgage interest,
mortgage insurance premiums (MIP) (if deductible, see Schedule
A (Form 1040 or 1040-SR)), and real property taxes on your main
home if you meet two tests. First, you meet the rules to deduct all
of the mortgage interest on your loan, all of your MIP, and all of
the real property taxes on your main home. Second, you
participated in an HFA Hardest Hit Fund program in which
program payments could be used to pay mortgage interest. If you
meet these tests, then you may deduct an amount equal to the
sum of all payments you actually made during the year to your

mortgage servicer or the State HFA. However, the amount you
may deduct cannot exceed the sum of the amounts shown on
your Form 1098 in box 1 (Mortgage interest received from payer
(s)/borrower(s)), any deductible MIP reported in box 5, and real
estate taxes reported in box 10. However, you are not required to
use this safe-harbor method to compute your deduction for
mortgage interest and real property taxes on your main home.
Account number (optional). May show an account number the
filer has assigned to distinguish your account.
Box 1. Shows the total amount of State HFA mortgage assistance
payments and homeowner mortgage payments.
Box 2. Shows the amount of State HFA mortgage assistance
payments.
Box 3. Shows the amount of homeowner mortgage payments you
paid to the State HFA.
Future developments. For the latest information about
developments related to Form 1098-MA and its instructions, such
as legislation enacted after they were published, go to
www.irs.gov/Form1098MA.

VOID

CORRECTED

FILER’S name, street address, city, state, ZIP code, and telephone no.

OMB No. 1545-2221
Form

1098-MA

(Rev. September 2019)
For calendar year

Mortgage
Assistance
Payments

20
FILER’S TIN

HOMEOWNER’S TIN

HOMEOWNER’S name

1. Total State HFA and homeowner mortgage payments

Copy C

$

For Filer

2. State HFA mortgage assistance payments

$
Street address (including apt. no.) (optional)

3. Homeowner mortgage payments

$
City, state, and ZIP code (optional)

For Privacy Act
and Paperwork
Reduction Act
Notice, see
the current General
Instructions for
Certain Information
Returns.

Account number (optional)
Form 1098-MA (Rev. 9-2019)

www.irs.gov/Form1098MA

Department of the Treasury - Internal Revenue Service

Instructions for Filer
General instructions for this form are provided in the current General
Instructions for Certain Information Returns. To order instructions and
additional forms, go to www.irs.gov.
This form is used to provide information to the IRS and to
homeowners regarding mortgage payments made by the homeowners
and mortgage assistance payments made with funds allocated from
the Housing Finance Agency Innovation Fund for the Hardest Hit
Housing Markets (HFA Hardest Hit Fund).
Furnish to homeowner. Furnish Copy B of this form or a substitute
statement in lieu of Copy B to each recipient homeowner. If you
furnish a statement to each recipient homeowner in lieu of Copy B, it
must contain that homeowner’s name and taxpayer identification
number (TIN), and the corresponding reportable amounts in boxes 1,
2, and 3 for that homeowner.
File with IRS. File Copy A or a paper single statement in lieu of Copy
A with the IRS at the following address.
Department of Treasury
Internal Revenue Service Center
Stop 6728AUSC
Austin, TX 73301

If you file the paper single statement, it must contain each
homeowner’s name and TIN, and corresponding reportable amounts
in boxes 1, 2, and 3 for each homeowner.
Filing and furnishing. For filing and furnishing instructions, including
due dates, and to request filing or furnishing extensions, see the
current General Instructions for Certain Information Returns.

!
▲
CAUTION

Form 1098-MA may not be filed electronically with the IRS.
Form 1098-MA is not scanned during processing at the
IRS. Therefore, you may file Copy A that you print from
www.irs.gov.

Need help? If you have questions about reporting on Form 1098-MA,
call the information reporting customer service site toll free at
866-455-7438 or 304-263-8700 (not toll free). Persons with a hearing
or speech disability with access to TTY/TDD equipment can call
304-579-4827 (not toll free).