Form 1098-MA Mortgage Assistance Payments

VOID

CORRECTED

Filer's name, street address, city, state, ZIP code, and telephone no.

OMB No. 1545-2221

2012
Form
Filer's federal identification no.

Homeowner's federal identification no.

1098-MA

1. Total State HFA/HUD and homeowner mortgage payments

Homeowner's name

$
2. State HFA/HUD mortgage assistance payments

Street address (including apt. no.) (optional)

$
3. Homeowner mortgage payments
$

City, state, and ZIP code (optional)
Account number (optional)

Form 1098-MA

Cat. No. 58017D

Do Not Cut or Separate Forms on This Page

Mortgage
Assistance
Payments
Copy A
For
Internal Revenue
Service Center
For Privacy Act
and Paperwork
Reduction Act
Notice, see
the 2012 General
Instructions for
Certain Information
Returns.

Department of the Treasury - Internal Revenue Service

—

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

2012
Form
Filer's federal identification no.

Homeowner's federal identification no.

1098-MA

1. Total State HFA/HUD and homeowner mortgage payments

Homeowner's name

$
2. State HFA/HUD mortgage assistance payments

Street address (including apt. no.) (optional)

$
3. Homeowner mortgage payments
$

City, state, and ZIP code (optional)

Mortgage
Assistance
Payments
Copy B
For Homeowner
This is important
tax information
and is being
furnished to the
Internal Revenue
Service.

Account number (optional)

Form 1098-MA

(keep for your records)

Department of the Treasury - Internal Revenue Service

Instructions for Homeowner
Homeowner's identification number. For your protection, this
form may show only the last four digits of your social security
number (SSN), individual taxpayer identification number (ITIN), or
adoption taxpayer identification number (ATIN). However, the issuer
has reported your complete identification number to the IRS and,
where applicable, to state and/or local governments.
Form 1098-MA. The information on this statement is submitted to
the IRS by State Housing Finance Agencies (HFAs) or the
Department of Housing and Urban Development (HUD) to report: (1)
payments made by either HUD under the Emergency Homeowners'
Loan Program (EHLP) or a State HFA under the Housing Finance
Agency Innovation Fund for the Hardest Hit Housing Markets (HFA
Hardest Hit Fund) or the EHLP (State HFA/HUD mortgage
assistance payments); and (2) payments made by you (homeowner
mortgage payments) under these programs.
Safe-harbor deduction computation. You may use a safe-harbor
method to compute your deduction for mortgage interest and real
property taxes on your main home if you meet two tests. First, you
meet the rules to deduct all of the mortgage interest on your loan

and all of the real property taxes on your main home. Second, you
participated in an HFA Hardest Hit Fund program in which program
payments could be used to pay mortgage interest or you
participated in an EHLP. 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 mortgage servicer, the State HFA, or
HUD on the home mortgage (including the amount shown in box 3
of this Form 1098-MA), but not in excess of the sum of the amounts
shown on Form 1098, Mortgage Interest Statement, in box 1
(Mortgage interest received from payer(s)/borrower(s)), and any real
estate taxes reported in box 4. However, you are not required to
use this safe-harbor method to compute your deduction for
mortgage interest and real property taxes on your main home.
Account Number (optional). May show an account number the filer
has assigned to distinguish your account.
Box 1. Shows the total amount of State HFA/HUD mortgage
assistance payments and homeowner mortgage payments.
Box 2. Shows the amount of State HFA/HUD mortgage assistance
payments.
Box 3. Shows the amount of homeowner mortgage payments you
paid to the State HFA or HUD.

VOID

CORRECTED

Filer's name, street address, city, state, ZIP code, and telephone no.

OMB No. 1545-2221

2012
Form
Filer's federal identification no.

Homeowner's federal identification no.

1098-MA

1. Total State HFA/HUD and homeowner mortgage payments

Homeowner's name

$
2. State HFA/HUD mortgage assistance payments

Street address (including apt. no.) (optional)

$
3. Homeowner mortgage payments
$

City, state, and ZIP code (optional)

Mortgage
Assistance
Payments
Copy C
For Filer
For Privacy Act
and Paperwork
Reduction Act
Notice, see
the 2012 General
Instructions for
Certain Information
Returns.

Account number (optional)

Form 1098-MA

Department of the Treasury - Internal Revenue Service

Instructions for Filers
General instructions are provided in the 2012 General Instructions
for Certain Information Returns. A chart in the general instructions
gives a quick guide to which form must be filed to report a particular
payment. To order instructions and additional forms, visit IRS.gov or
call 1-800-TAX-FORM (1-800-829-3676).
This form is used to provide information to the IRS and to
homeowners regarding mortgage payments made by the
homeowners and mortgage assistance payments made with funds
allocated from the Housing Finance Agency Innovation Fund for the
Hardest Hit Housing Markets (HFA Hardest Hit Fund) or the
Emergency Homeowners' Loan Program.
Furnish to homeowner. Furnish Copy B of this form or a 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 must
contain that homeowner's name and federal identification number,
and the corresponding reportable amounts in boxes 1, 2, and 3 for
that homeowner.
File with IRS. File Copy A or a paper single statement in lieu of
Copy A with the IRS at the following address.
Department of Treasury
Internal Revenue Service Center
Stop 6728AUSC
Austin, TX 73301

If you file the paper single statement, it must contain each
homeowner's name and federal identification number, and
corresponding reportable amounts in boxes 1, 2, and 3 for each
homeowner.
Due Dates. Furnish Copy B of this form or the statement to the
recipient homeowner by January 31, 2013. File Copy A of this form
or the single paper statement with the IRS by February 28, 2013.
You may request an extension of time for filing Copy A or the paper
single statement in lieu of Copy A with the IRS by filing Form 8809,
Application for Extension of Time to File Information Returns,
available on IRS.gov.
Form 1098-MA may not be filed electronically with the
IRS. Form 1098-MA is not scanned during processing at
the IRS. Therefore, you may file Copy A that you print
CAUTION from IRS.gov.
Need help? If you have questions about reporting on Form 1098-MA,
call the information reporting customer service site toll free at
1-866-455-7438 or 304-263-8700 (not toll free). For TTY/TDD
equipment, call 304-579-4827 (not toll free).

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