Form 1098-MA

2014

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 2014 General 

Instructions for 

Certain Information 

Returns.

VOID CORRECTED 

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

FILER'S federal identification no. HOMEOWNER'S federal identification no.

HOMEOWNER'S name 

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

City, state, and ZIP code (optional) 

Account number (optional)

1. Total State HFA/HUD and homeowner mortgage payments

$ 

2. State HFA/HUD 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

2014

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 

Internal Revenue 

Service.

OMB No. 1545-2221

CORRECTED (if checked)

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

FILER'S federal identification no. HOMEOWNER'S federal identification no.

HOMEOWNER'S name 

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

City, state, and ZIP code (optional) 

Account number (optional)

1. Total State HFA/HUD and homeowner mortgage payments

$ 

2. State HFA/HUD mortgage assistance payments

$ 

3. Homeowner mortgage payments

$ 

Form 1098-MA (keep for your records) www.irs.gov/form1098ma
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 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. 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 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.

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.
Form 1098-MA

2014

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 2014 General 

Instructions for 

Certain Information 

Returns.

VOID CORRECTED 

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

FILER'S federal identification no. HOMEOWNER'S federal identification no.

HOMEOWNER'S name 

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

City, state, and ZIP code (optional) 

Account number (optional) 

1. Total State HFA/HUD and homeowner mortgage payments

$ 

2. State HFA/HUD 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 2014 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 2, 2015. File Copy A of this form or 

the single paper statement with the IRS by March 2, 2015. 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).