IRS Form 1098-MA "Mortgage Assistance Payments"

What Is IRS Form 1098-MA?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on September 1, 2019. As of today, no separate filing guidelines for the form are provided by the IRS.

Form Details:

  • A 5-page form available for download in PDF;
  • Actual and valid for filing 2020 taxes;
  • Additional instructions and information can be found on page 3 of the document;
  • Editable, printable, and free;
  • Fill out the form in our online filing application.

Download a fillable version of IRS Form 1098-MA through the link below or browse more documents in our library of IRS Forms.

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Download IRS Form 1098-MA "Mortgage Assistance Payments"

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VOID
CORRECTED
FILER’S name, street address, city, state, ZIP code, and telephone no.
OMB No. 1545-2221
Mortgage
1098-MA
Form
Assistance
(Rev. September 2019)
Payments
For calendar year
20
Copy A
FILER’S TIN
HOMEOWNER’S TIN
1. Total State HFA and homeowner mortgage payments
$
For
Internal Revenue
HOMEOWNER’S name
2. State HFA mortgage assistance payments
Service Center
$
For Privacy Act
Street address (including apt. no.) (optional)
3. Homeowner mortgage payments
and Paperwork
Reduction Act
$
Notice, see
City, state, and ZIP code (optional)
the current General
Instructions for
Account number (optional)
Certain Information
Returns.
1098-MA
Form
(Rev. 9-2019)
Cat. No. 58017D
www.irs.gov/Form1098MA
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
VOID
CORRECTED
FILER’S name, street address, city, state, ZIP code, and telephone no.
OMB No. 1545-2221
Mortgage
1098-MA
Form
Assistance
(Rev. September 2019)
Payments
For calendar year
20
Copy A
FILER’S TIN
HOMEOWNER’S TIN
1. Total State HFA and homeowner mortgage payments
$
For
Internal Revenue
HOMEOWNER’S name
2. State HFA mortgage assistance payments
Service Center
$
For Privacy Act
Street address (including apt. no.) (optional)
3. Homeowner mortgage payments
and Paperwork
Reduction Act
$
Notice, see
City, state, and ZIP code (optional)
the current General
Instructions for
Account number (optional)
Certain Information
Returns.
1098-MA
Form
(Rev. 9-2019)
Cat. No. 58017D
www.irs.gov/Form1098MA
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
Mortgage
1098-MA
Form
Assistance
(Rev. September 2019)
Payments
For calendar year
20
Copy B
FILER’S TIN
HOMEOWNER’S TIN
1. Total State HFA and homeowner mortgage payments
$
For Homeowner
HOMEOWNER’S name
2. State HFA mortgage assistance payments
This is important
tax information
and is being
$
furnished to the IRS.
Street address (including apt. no.) (optional)
3. Homeowner mortgage payments
$
City, state, and ZIP code (optional)
Account number (optional)
1098-MA
Form
(Rev. 9-2019)
(keep for your records)
www.irs.gov/Form1098MA
Department of the Treasury - Internal Revenue Service
Instructions for Homeowner
mortgage servicer or the State HFA. However, the amount you
Form 1098-MA. The information on this statement is submitted to
may deduct cannot exceed the sum of the amounts shown on
the IRS by State Housing Finance Agencies (HFAs) to report
your Form 1098 in box 1 (Mortgage interest received from payer
(1) payments made by a State HFA under the Housing Finance
(s)/borrower(s)), any deductible MIP reported in box 5, and real
Agency Innovation Fund for the Hardest Hit Housing Markets
estate taxes reported in box 10. However, you are not required to
(HFA Hardest Hit Fund) (State HFA mortgage assistance
use this safe-harbor method to compute your deduction for
payments), and (2) payments made by you (homeowner mortgage
mortgage interest and real property taxes on your main home.
payments) under this program.
Account number (optional). May show an account number the
Homeowner’s taxpayer identification number (TIN). For your
filer has assigned to distinguish your account.
protection, this form may show only the last four digits of your TIN
Box 1. Shows the total amount of State HFA mortgage assistance
(social security number (SSN) or individual taxpayer identification
payments and homeowner mortgage payments.
number (ITIN)). However, the filer has reported your complete TIN
to the IRS.
Box 2. Shows the amount of State HFA mortgage assistance
Safe-harbor deduction computation. You may use a safe-
payments.
harbor method to compute your deduction for mortgage interest,
Box 3. Shows the amount of homeowner mortgage payments you
mortgage insurance premiums (MIP) (if deductible, see Schedule
paid to the State HFA.
A (Form 1040 or 1040-SR)), and real property taxes on your main
Future developments. For the latest information about
home if you meet two tests. First, you meet the rules to deduct all
developments related to Form 1098-MA and its instructions, such
of the mortgage interest on your loan, all of your MIP, and all of
as legislation enacted after they were published, go to
the real property taxes on your main home. Second, you
www.irs.gov/Form1098MA.
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
VOID
CORRECTED
FILER’S name, street address, city, state, ZIP code, and telephone no.
OMB No. 1545-2221
Mortgage
1098-MA
Form
Assistance
(Rev. September 2019)
Payments
For calendar year
20
Copy C
FILER’S TIN
HOMEOWNER’S TIN
1. Total State HFA and homeowner mortgage payments
$
For Filer
HOMEOWNER’S name
2. State HFA mortgage assistance payments
For Privacy Act
and Paperwork
Reduction Act
$
Notice, see
Street address (including apt. no.) (optional)
3. Homeowner mortgage payments
the current General
$
Instructions for
Certain Information
City, state, and ZIP code (optional)
Returns.
Account number (optional)
1098-MA
Form
(Rev. 9-2019)
www.irs.gov/Form1098MA
Department of the Treasury - Internal Revenue Service
Instructions for Filer
If you file the paper single statement, it must contain each
General instructions for this form are provided in the current General
homeowner’s name and TIN, and corresponding reportable amounts
Instructions for Certain Information Returns. To order instructions and
in boxes 1, 2, and 3 for each homeowner.
additional forms, go to www.irs.gov.
Filing and furnishing. For filing and furnishing instructions, including
This form is used to provide information to the IRS and to
due dates, and to request filing or furnishing extensions, see the
homeowners regarding mortgage payments made by the homeowners
current General Instructions for Certain Information Returns.
and mortgage assistance payments made with funds allocated from
the Housing Finance Agency Innovation Fund for the Hardest Hit
Form 1098-MA may not be filed electronically with the IRS.
!
Housing Markets (HFA Hardest Hit Fund).
Form 1098-MA is not scanned during processing at the
Furnish to homeowner. Furnish Copy B of this form or a substitute
IRS. Therefore, you may file Copy A that you print from
statement in lieu of Copy B to each recipient homeowner. If you
www.irs.gov.
CAUTION
furnish a statement to each recipient homeowner in lieu of Copy B, it
Need help? If you have questions about reporting on Form 1098-MA,
must contain that homeowner’s name and taxpayer identification
call the information reporting customer service site toll free at
number (TIN), and the corresponding reportable amounts in boxes 1,
866-455-7438 or 304-263-8700 (not toll free). Persons with a hearing
2, and 3 for that homeowner.
or speech disability with access to TTY/TDD equipment can call
File with IRS. File Copy A or a paper single statement in lieu of Copy
304-579-4827 (not toll free).
A with the IRS at the following address.
Department of Treasury
Internal Revenue Service Center
Stop 6728AUSC
Austin, TX 73301
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