Federal Mortgage Assistance Payments
Extracted from PDF file 2019-federal-form-1098-ma.pdf, last modified September 2018
Mortgage Assistance PaymentsVOID CORRECTED FILER'S name, street address, city, state, ZIP code, and telephone no. OMB No. 1545-2221 2019 Form FILER'S TIN HOMEOWNER'S TIN 1098-MA 1. Total State HFA and homeowner mortgage payments Mortgage Assistance Payments Copy A HOMEOWNER'S name $ 2. State HFA mortgage assistance payments For Internal Revenue Service Center Street address (including apt. no.) (optional) $ 3. Homeowner mortgage payments For Privacy Act and Paperwork Reduction Act Notice, see the 2019 General Instructions for Certain Information Returns. $ City, state, and ZIP code (optional) Account number (optional) Form 1098-MA Cat. No. 58017D Do Not Cut or Separate Forms on This Page www.irs.gov/Form1098MA — Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page CORRECTED (if checked) FILER'S name, street address, city, state, ZIP code, and telephone no. OMB No. 1545-2221 2019 Form FILER'S TIN HOMEOWNER'S TIN 1098-MA 1. Total State HFA and homeowner mortgage payments HOMEOWNER'S name $ 2. State HFA mortgage assistance payments Street address (including apt. no.) (optional) $ 3. Homeowner mortgage payments Mortgage Assistance Payments Copy B For Homeowner This is important tax information and is being furnished to the IRS. $ City, state, and ZIP code (optional) Account number (optional) Form 1098-MA (keep for your records) www.irs.gov/Form1098MA Department of the Treasury - Internal Revenue Service 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 safeharbor 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. VOID CORRECTED FILER'S name, street address, city, state, ZIP code, and telephone no. OMB No. 1545-2221 2019 Form FILER'S TIN HOMEOWNER'S TIN 1098-MA 1. Total State HFA and homeowner mortgage payments HOMEOWNER'S name $ 2. State HFA mortgage assistance payments Street address (including apt. no.) (optional) $ 3. Homeowner mortgage payments $ City, state, and ZIP code (optional) Mortgage Assistance Payments Copy C For Filer For Privacy Act and Paperwork Reduction Act Notice, see the 2019 General Instructions for Certain Information Returns. Account number (optional) Form 1098-MA www.irs.gov/Form1098MA Department of the Treasury - Internal Revenue Service Instructions for Filer General instructions for this form are provided in the 2019 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, 2020. File Copy A of this form or the paper single statement with the IRS by February 28, 2020. 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).
2019 Form 1098-MA
More about the Federal Form 1098-MA Corporate Income Tax TY 2019
We last updated the Mortgage Assistance Payments in February 2019, so this is the latest version of Form 1098-MA, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 1098-MA directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
|Form Code||Form Name|
|Form 1120-H||U.S. Income Tax Return for Homeowners Associations|
|Form 9465||Installment Agreement Request|
|Form 7004||Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns|
|1041 (Schedule D)||Capital Gains and Losses|
|Form 1120-S||U.S. Income Tax Return for an S Corporation|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 1098-MA from the Internal Revenue Service in February 2019.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 1098-MA
We have a total of eight past-year versions of Form 1098-MA in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2019 Form 1098-MA
2018 Form 1098-MA
2017 Form 1098-MA
2016 Form 1098-MA
2015 Form 1098-MA
2013 Form 1098-MA
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