VOID CORRECTED FILER’S name, street address, city, state, ZIP code, and telephone no. OMB No. 1545-2221 Mortgage Form 1098-MA (Rev. September 2019) Assistance For calendar year Payments 20 FILER’S TIN HOMEOWNER’S TIN 1. Total State HFA and homeowner mortgage payments Copy A $ For HOMEOWNER’S name 2. State HFA mortgage assistance payments Internal Revenue Service Center $ For Privacy Act Street address (including apt. no.) (optional) 3. Homeowner mortgage payments and Paperwork $ Reduction Act City, state, and ZIP code (optional) Notice, see the currentGeneral Instructions for Account number (optional) Certain Information Returns. Form 1098-MA (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 Form 1098-MA (Rev. September 2019) Assistance For calendar year Payments 20 FILER’S TIN HOMEOWNER’S TIN 1. Total State HFA and homeowner mortgage payments Copy B $ For Homeowner HOMEOWNER’S name 2. State HFA mortgage assistance payments This is important tax information $ and is being Street address (including apt. no.) (optional) 3. Homeowner mortgage payments 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 mortgage servicer or the State HFA. However, the amount you the IRS by State Housing Finance Agencies (HFAs) to report may deduct cannot exceed the sum of the amounts shown on (1) payments made by a State HFA under the Housing Finance your Form 1098 in box 1 (Mortgage interest received from payer Agency Innovation Fund for the Hardest Hit Housing Markets (s)/borrower(s)), any deductible MIP reported in box 5, and real (HFA Hardest Hit Fund) (State HFA mortgage assistance estate taxes reported in box 10. However, you are not required to payments), and (2) payments made by you (homeowner mortgage use this safe-harbor method to compute your deduction for payments) under this program. mortgage interest and real 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 payments and homeowner mortgage payments. 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 Form 1098-MA (Rev. September 2019) Assistance For calendar year Payments 20 FILER’S TIN HOMEOWNER’S TIN 1. Total State HFA and homeowner mortgage payments Copy C $ 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 City, state, and ZIP code (optional) 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 If you file the paper single statement, it must contain each Instructions for Certain Information Returns. To order instructions and homeowner’s name and TIN, and corresponding reportable amounts additional forms, go to www.irs.gov. in boxes 1, 2, and 3 for each homeowner. This form is used to provide information to the IRS and to Filing and furnishing. For filing and furnishing instructions, including homeowners regarding mortgage payments made by the homeowners due dates, and to request filing or furnishing extensions, see the and mortgage assistance payments made with funds allocated from current General Instructions for Certain Information Returns. 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 CAUTION www.irs.gov. 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 |