[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-301926-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-301926-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","form-1098-ma-mortgage-assistance-payments","Form 1098-MA - Mortgage Assistance Payments","","Form 1098-MA (Rev. April 2025) reports mortgage assistance payments. State Housing Finance Agencies (HFAs) submit the statement to the IRS to document (1) payments made by an HFA under the Housing Finance Agency Innovation Fund for the Hardest Hit Housing Markets (HFA Hardest Hit Fund) and (2) payments made by the homeowner under the program. 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--- | --- | --- | --- | --- | --- |\n|  |  |  | For calendar year   |  |  |\n| FILER'S TIN   | HOMEOWNER'S TIN   | 1 Tota State HFA and homeowner mortgage payments  \u003Cbr>$   |  |  | Copy A  \u003Cbr>For  \u003Cbr>Internal Revenue  \u003Cbr>Service Center  \u003Cbr>For filing information,  \u003Cbr>Privacy Act,and  \u003Cbr>Paperwork Reduction  \u003Cbr>Act Notice,see the  \u003Cbr>General Instructions  \u003Cbr>for Certain  \u003Cbr>Information Returns.  \u003Cbr>www.irs.gov/Form1099   |\n| HOMEOWNER'S name   |  | 2 State HFA mortgage assistance payments  \u003Cbr>$   |  |  |  |\n| Street address(including apt.no.)(optional)   |  | 3 Homeowner mortgage payments  \u003Cbr>$   |  |  |  |\n| City,state,and ZIP code(optional)   |  |  |  |  |  |\n| Account number(optional)   |  |  |  |  |  |\n\nForm 1098-MA(Rev.4-2025)  \nwww.irs.gov/Fom1098MA  \nDepartment of the Treasury-Intemal Revenue Service  \nCat.No.58017D  \nDo Not Cut or Separate Forms on This Page—Do Not Cut or Separate Forms on This Page  \n# □CORRECTED(if checked)\n\n\n| FILER'S name,street address,city,state,ZIP code,and telephone no.   |  |  | OMB No.1545-2221  \u003Cbr>Fom1098-MA  \u003Cbr>(Rev.April 2025)   | Mortgage  \u003Cbr>Assistance  \u003Cbr>Payments   |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  |  | For calendar year   |  |  |\n| FILER'S TIN   | HOMEOWNER'S TIN   | 1 Tota State HFA and homeowner mortgage payments  \u003Cbr>$   |  |  | Copy B  \u003Cbr>For Homeowner  \u003Cbr>This is important  \u003Cbr>tax information  \u003Cbr>and is being  \u003Cbr>furnished to the IRS.   |\n| HOMEOWNER'S name   |  | 2 State HFA mortgage assistance payments  \u003Cbr>$   |  |  |  |\n| Street address(including apt.no.)(optional)   |  | 3 Homeowner mortgage payments  \u003Cbr>$   |  |  |  |\n| City,state,and ZIP code(optional)   |  |  |  |  |  |\n| Account number (optional)   |  |  |  |  |  |\n\nForm 1098-MA(Rev.4-2025)  \n(keep for your records)  \nwww.irs.gov/Fom1098MA  \nDepartment of the Treasury-Intemal Revenue Service  \n# Instructions for Homeowner\n\nForm 1098-MA.The information on this statement is submitted tothe IRS by State Housing Finance Agencies (HFAs)to report  \n(1)payments made by a State HFA under the Housing FinanceAgency Innovation Fund for the Hardest Hit Housing Markets(HFA Hardest Hit Fund)(State HFA mortgage assistancepayments),and (2)payments made by you(homeowner mortgagepayments)under this program.  \nHomeowner's taxpayer identification number(TIN).For yourprotection,this fom may show only the last four digits of your TIN(social security number (SSN)orindividual taxpayer identficationnumber (ITIN)).However,the filer has reported your complete TINto the IRS.  \nSafe-harbor deduction computation.You may use a safe-harbor method to compute your deduction for mortgage interest,mortgage insurance premiums(MIP)(if deductible,see ScheduleA(Form 1040 or 1040-SR)),and real property taxes on your mainhome if you meet two tests.First,you meet the rules to deduct allof the mortgage interest on your loan,all of your MIP,and all ofthe real property taxes on your main home.Second,youparticipated in an HFA Hardest Hit Fund program in whichprogram payments could be used to pay mortgage interest.If youmeet these tests,then you may deduct an amount equal to thesum of all payments you actually made during the year to your  \nmortgage servicer or the State HFA.However,the amount youmay deduct cannot exceed the sum of the amounts shown onyour Form 1098 in box 1(Mortgage interest received frompayer(s)/borower(s)),any deductible MIP reported in box5,andreal estate taxes reported in box 10.However,you are notrequired to use this safe-harbor method to compute yourdeduction for mortgage interest and real property taxes on yourmain home.  \nAccount number(optional).May show an account number thefiler has assigned to distinguish your account.  \nBox 1.Shows the total amount of State HFA mortgage assistancepayments and homeowne","cbCaiuvQMxXcqBMh","https://ap.wps.com/l/cbCaiuvQMxXcqBMh","pdf",74413,"English","# Instructions for Homeowner\n## Program purpose and who reports\n## Taxpayer identification number rules\n## Safe-harbor deduction computation\n## Account number and meaning of boxes\n## Future developments and resources","[{\"question\":\"What is Form 1098-MA used for?\",\"answer\":\"It reports mortgage assistance payments made under a State Housing Finance Agency program for the Hardest Hit Housing Markets and related homeowner payments, submitted by HFAs to the IRS.\"},{\"question\":\"How does the form handle the homeowner’s taxpayer identification number (TIN)?\",\"answer\":\"For protection, the form may show only the last four digits of the homeowner’s TIN, while the filer reports the complete TIN to the IRS.\"},{\"question\":\"What is the safe-harbor method for computing a mortgage-related deduction?\",\"answer\":\"If the homeowner meets two tests—being eligible to deduct mortgage interest/MIP/property taxes and participating in the HFA Hardest Hit Fund program—then the deduction may equal the sum of payments made to the servicer or State HFA, subject to limits shown on the form.\"}]","Form 1098-MA - Mortgage Assistance Payments | PDF",1789786881]