PDF document
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                                     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



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                                               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 



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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



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                                     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 



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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 






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