Form 1098-MA
2018
Cat. No. 58017D
Mortgage
Assistance
Payments
Copy A
For
Internal Revenue
Service Center
Department of the Treasury - Internal Revenue Service
OMB No. 1545-2221
For Privacy Act
and Paperwork
Reduction Act
Notice, see
the 2018 General
Instructions for
Certain Information
Returns.
VOID CORRECTED
FILER'S name, street address, city, state, ZIP code, and telephone no.
FILER'S TIN HOMEOWNER'S TIN
HOMEOWNER'S
name
Street address (including apt. no.) (optional)
City, state, and ZIP code (optional)
Account number (optional)
1. Total State HFA and homeowner mortgage payments
$
2. State HFA mortgage assistance payments
$
3. Homeowner mortgage payments
$
Form 1098-MA www.irs.gov/Form1098MA
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
Form 1098-MA
2018
Mortgage
Assistance
Payments
Copy B
For Homeowner
Department of the Treasury - Internal Revenue Service
This is important
tax information
and is being
furnished to the IRS.
OMB No. 1545-2221
CORRECTED (if checked)
FILER'S name, street address, city, state, ZIP code, and telephone no.
FILER'S TIN HOMEOWNER'S TIN
HOMEOWNER'S
name
Street address (including apt. no.) (optional)
City, state, and ZIP code (optional)
Account number (optional)
1. Total State HFA and homeowner mortgage payments
$
2. State HFA mortgage assistance payments
$
3. Homeowner mortgage payments
$
Form 1098-MA (keep for your records) www.irs.gov/Form1098MA
Instructions for Homeowner
Form 1098-MA. The information on this statement is submitted to
the IRS by State Housing Finance Agencies (HFAs) to report: (1)
payments made by a State HFA under the Housing Finance
Agency Innovation Fund for the Hardest Hit Housing Markets
(HFA Hardest Hit Fund) (State HFA mortgage assistance
payments) and (2) payments made by you (homeowner mortgage
payments) under this program.
Homeowner's taxpayer identification number (TIN). For your
protection, this form may show only the last four digits of your TIN
(social security number (SSN) or individual taxpayer identification
number (ITIN)). However, the filer has reported your complete TIN
to the IRS.
Safe-harbor deduction computation. You may use a safe-
harbor method to compute your deduction for mortgage interest,
mortgage insurance premiums (MIP) (if deductible, see Form 1040
(Sch A)), 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, all of your MIP, 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. 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 or the
State HFA. However, the amount you may deduct cannot exceed
the sum of the amounts shown on your Form 1098 in box 1
(Mortgage interest received from payer(s)/borrower(s)), any
deductible MIP reported in box 5, and real estate taxes reported
in box 10. 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 mortgage assistance
payments and homeowner mortgage payments.
Box 2. Shows the amount of State HFA mortgage assistance
payments.
Box 3. Shows the amount of homeowner mortgage payments you
paid to the State HFA.
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
IRS.gov/Form1098MA.
Form 1098-MA
2018
Mortgage
Assistance
Payments
Copy C
For Filer
Department of the Treasury - Internal Revenue Service
OMB No. 1545-2221
For Privacy Act
and Paperwork
Reduction Act
Notice, see
the 2018 General
Instructions for
Certain Information
Returns.
VOID CORRECTED
FILER'S name, street address, city, state, ZIP code, and telephone no.
FILER'S TIN HOMEOWNER'S TIN
HOMEOWNER'S
name
Street address (including apt. no.) (optional)
City, state, and ZIP code (optional)
Account number (optional)
1. Total State HFA and homeowner mortgage payments
$
2. State HFA mortgage assistance payments
$
3. Homeowner mortgage payments
$
Form 1098-MA www.irs.gov/Form1098MA
Instructions for Filer
General instructions for this form are provided in the 2018 General
Instructions for Certain Information Returns. To order instructions and
additional forms, go to IRS.gov.
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).
Furnish to homeowner. Furnish Copy B of this form or a substitute
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 taxpayer identification
number (TIN), 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 TIN, 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, 2019. File Copy A of this form or
the paper single statement with the IRS by February 28, 2019. 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 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
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).