IRS Form 1098-MA 2019 Mortgage Assistance Payments

IRS Form 1098-MA or the "Mortgage Assistance Payments" is a form issued by the U.S. Department of the Treasury - Internal Revenue Service.

A PDF of the latest IRS Form 1098-MA can be downloaded below or found on the U.S. Department of the Treasury - Internal Revenue Service Forms and Publications website.

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VOID
CORRECTED
FILER'S name, street address, city, state, ZIP code, and telephone no.
OMB No. 1545-2221
Mortgage
2019
Assistance
Payments
1098-MA
Form
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
3. Homeowner mortgage payments
Street address (including apt. no.) (optional)
and Paperwork
Reduction Act
$
Notice, see
City, state, and ZIP code (optional)
the 2019 General
Instructions for
Account number (optional)
Certain Information
Returns.
Form 1098-MA
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
2019
Assistance
Payments
1098-MA
Form
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
3. Homeowner mortgage payments
Street address (including apt. no.) (optional)
and Paperwork
Reduction Act
$
Notice, see
City, state, and ZIP code (optional)
the 2019 General
Instructions for
Account number (optional)
Certain Information
Returns.
Form 1098-MA
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
2019
Assistance
Payments
1098-MA
Form
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.
3. Homeowner mortgage payments
Street address (including apt. no.) (optional)
$
City, state, and ZIP code (optional)
Account number (optional)
Form 1098-MA
(keep for your records)
www.irs.gov/Form1098MA
Department of the Treasury - Internal Revenue Service
Instructions for Homeowner
actually made during the year to your mortgage servicer or the
Form 1098-MA. The information on this statement is submitted to
State HFA. However, the amount you may deduct cannot exceed
the IRS by State Housing Finance Agencies (HFAs) to report: (1)
the sum of the amounts shown on your Form 1098 in box 1
payments made by a State HFA under the Housing Finance
(Mortgage interest received from payer(s)/borrower(s)), any
Agency Innovation Fund for the Hardest Hit Housing Markets
deductible MIP reported in box 5, and real estate taxes reported
(HFA Hardest Hit Fund) (State HFA mortgage assistance
in box 10. However, you are not required to use this safe-harbor
payments) and (2) payments made by you (homeowner mortgage
method to compute your deduction for mortgage interest and real
payments) under this program.
property taxes on your main home.
Homeowner's taxpayer identification number (TIN). For your
Account number (optional). May show an account number the
protection, this form may show only the last four digits of your TIN
filer has assigned to distinguish your account.
(social security number (SSN) or individual taxpayer identification
Box 1. Shows the total amount of State HFA mortgage assistance
number (ITIN)). However, the filer has reported your complete TIN
to the IRS.
payments and homeowner mortgage payments.
Safe-harbor deduction computation. You may use a safe-
Box 2. Shows the amount of State HFA mortgage assistance
harbor method to compute your deduction for mortgage interest,
payments.
mortgage insurance premiums (MIP) (if deductible, see Form 1040
Box 3. Shows the amount of homeowner mortgage payments you
(Sch A)), and real property taxes on your main home if you meet
paid to the State HFA.
two tests. First, you meet the rules to deduct all of the mortgage
Future developments. For the latest information about
interest on your loan, all of your MIP, and all of the real property
developments related to Form 1098-MA and its instructions, such
taxes on your main home. Second, you participated in an HFA
as legislation enacted after they were published, go to
Hardest Hit Fund program in which program payments could be
IRS.gov/Form1098MA.
used to pay mortgage interest. If you meet these tests, then you
may deduct an amount equal to the sum of all payments you
VOID
CORRECTED
FILER'S name, street address, city, state, ZIP code, and telephone no.
OMB No. 1545-2221
Mortgage
2019
Assistance
Payments
1098-MA
Form
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
3. Homeowner mortgage payments
Street address (including apt. no.) (optional)
the 2019 General
$
Instructions for
City, state, and ZIP code (optional)
Certain Information
Returns.
Account number (optional)
Form 1098-MA
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 2019 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 IRS.gov.
Due dates. Furnish Copy B of this form or the statement to the
This form is used to provide information to the IRS and to
recipient homeowner by January 31, 2020. File Copy A of this form or
homeowners regarding mortgage payments made by the homeowners
the paper single statement with the IRS by February 28, 2020. You
and mortgage assistance payments made with funds allocated from
may request an extension of time for filing Copy A or the paper single
the Housing Finance Agency Innovation Fund for the Hardest Hit
statement in lieu of Copy A with the IRS by filing Form 8809,
Housing Markets (HFA Hardest Hit Fund).
Application for Extension of Time To File Information Returns,
Furnish to homeowner. Furnish Copy B of this form or a substitute
available at IRS.gov/Form8809.
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
Form 1098-MA may not be filed electronically with the IRS.
!
must contain that homeowner's name and taxpayer identification
Form 1098-MA is not scanned during processing at the
number (TIN), and the corresponding reportable amounts in boxes 1,
IRS. Therefore, you may file Copy A that you print from
2, and 3 for that homeowner.
IRS.gov.
CAUTION
File with IRS. File Copy A or a paper single statement in lieu of Copy
Need help? If you have questions about reporting on Form 1098-MA,
A with the IRS at the following address.
call the information reporting customer service site toll free at
866-455-7438 or 304-263-8700 (not toll free). Persons with a hearing
Department of Treasury
or speech disability with access to TTY/TDD equipment can call
Internal Revenue Service Center
304-579-4827 (not toll free).
Stop 6728AUSC
Austin, TX 73301

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