Form 1098-MA

2012

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 2012 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

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page 
Form 1098-MA

2012

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)
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, mortgage 

insurance premiums, 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 the mortgage insurance 

premiums, 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 Form 1098, Mortgage Interest 

Statement, in box 1 (Mortgage interest received from payer(s)/

borrower(s)), and any real estate taxes and mortgage insurance 

premiums reported in box 4. However, you are not required to use 

this safe-harbor method to compute your deduction for mortgage 

interest, mortgage insurance premiums, 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.
Form 1098-MA

2012

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 2012 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
Instructions for Filer

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. 

▲!

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). The hours of operation are Monday 

through Friday from 8:30 a.m. to 4:30 p.m., Eastern time.