Form 1098-MA

2016

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 2016 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 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

2016

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 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 federal 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.

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. 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)), mortgage insurance premiums reported in box 5, and 

any 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, 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 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 

www.irs.gov/form1098ma.
 

Form 1098-MA

2016

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 2016 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 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 2016 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 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, 2017. File Copy A of this form or 

the single paper statement with the IRS by February 28, 2017. 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).