Form 1098-MA Mortgage Assistance Payments

VOID

CORRECTED

FILER'S name, street address, city, state, ZIP code, and telephone no.

OMB No. 1545-2221

2015
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

www.irs.gov/form1098ma

—

Mortgage
Assistance
Payments
Copy A
For
Internal Revenue
Service Center
For Privacy Act
and Paperwork
Reduction Act
Notice, see
the 2015 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

2015
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)

www.irs.gov/form1098ma

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) or individual taxpayer identification number (ITIN).
However, the filer has reported your complete identification
number to the IRS.
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. However, the amount
you may deduct cannot exceed the sum of the amounts shown on
your 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 safeharbor 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.
Future developments. For the latest information about
developments related to Form 1098-MA and its instructions, such
as legislation enacted after they were published, go to
www.irs.gov/form1098ma.

VOID

CORRECTED

FILER'S name, street address, city, state, ZIP code, and telephone no.

OMB No. 1545-2221

2015
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 2015 General
Instructions for
Certain Information
Returns.

Account number (optional)

Form 1098-MA

www.irs.gov/form1098ma

Department of the Treasury - Internal Revenue Service

Instructions for Filer
General instructions for this form are provided in the 2015 General
Instructions for Certain Information Returns. 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 February 1, 2016. File Copy A of this form or
the single paper statement with the IRS by February 29, 2016. 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
at www.irs.gov/form8809.

!
▲
CAUTION

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 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). Persons with a
hearing or speech disability with access to TTY/TDD equipment can
call 304-579-4827 (not toll free).