Enlarge image | VOID CORRECTED FILER'S name, street address, city, state, ZIP code, and telephone no. OMB No. 1545-2221 Mortgage 2019 Assistance Payments Form 1098-MA 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 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 |
Enlarge image | CORRECTED (if checked) FILER'S name, street address, city, state, ZIP code, and telephone no. OMB No. 1545-2221 Mortgage 2019 Assistance Payments Form 1098-MA 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 (keep for your records) www.irs.gov/Form1098MA Department of the Treasury - Internal Revenue Service |
Enlarge image | Instructions for Homeowner Form 1098-MA. The information on this statement is submitted to actually made during the year to your mortgage servicer or the the IRS by State Housing Finance Agencies (HFAs) to report: (1) State HFA. However, the amount you may deduct cannot exceed payments made by a State HFA under the Housing Finance the sum of the amounts shown on your Form 1098 in box 1 Agency Innovation Fund for the Hardest Hit Housing Markets (Mortgage interest received from payer(s)/borrower(s)), any (HFA Hardest Hit Fund) (State HFA mortgage assistance deductible MIP reported in box 5, and real estate taxes reported payments) and (2) payments made by you (homeowner mortgage in box 10. However, you are not required to use this safe-harbor payments) under this program. method to compute your deduction for mortgage interest and real Homeowner's taxpayer identification number (TIN). For your property taxes on your main home. protection, this form may show only the last four digits of your TIN Account number (optional). May show an account number the (social security number (SSN) or individual taxpayer identification filer has assigned to distinguish your account. number (ITIN)). However, the filer has reported your complete TIN Box 1. Shows the total amount of State HFA mortgage assistance 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 |
Enlarge image | VOID CORRECTED FILER'S name, street address, city, state, ZIP code, and telephone no. OMB No. 1545-2221 Mortgage 2019 Assistance Payments Form 1098-MA 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 Street address (including apt. no.) (optional) 3. Homeowner mortgage payments Notice, see 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 |
Enlarge image | Instructions for Filer General instructions for this form are provided in the 2019 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 IRS.gov. in boxes 1, 2, and 3 for each homeowner. This form is used to provide information to the IRS and to Due dates. Furnish Copy B of this form or the statement to the homeowners regarding mortgage payments made by the homeowners recipient homeowner by January 31, 2020. File Copy A of this form or and mortgage assistance payments made with funds allocated from the paper single statement with the IRS by February 28, 2020. You the Housing Finance Agency Innovation Fund for the Hardest Hit may request an extension of time for filing Copy A or the paper single Housing Markets (HFA Hardest Hit Fund). statement in lieu of Copy A with the IRS by filing Form 8809, Furnish to homeowner. Furnish Copy B of this form or a substitute Application for Extension of Time To File Information Returns, statement in lieu of Copy B to each recipient homeowner. If you available at IRS.gov/Form8809. 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. CAUTION IRS.gov. 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 Department of Treasury 866-455-7438 or 304-263-8700 (not toll free). Persons with a hearing Internal Revenue Service Center or speech disability with access to TTY/TDD equipment can call Stop 6728AUSC 304-579-4827 (not toll free). Austin, TX 73301 |