Federal Mortgage Assistance Payments

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Mortgage Assistance Payments
Form 1098-MA (Rev. April 2025)VOID

CORRECTED

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

OMB No. 1545-2221

For calendar year

Mortgage
Assistance
Payments

1 Total State HFA and homeowner mortgage payments

Copy A

Form

1098-MA

(Rev. April 2025)

FILER’S TIN

HOMEOWNER’S TIN

$
2 State HFA mortgage assistance payments

HOMEOWNER’S name

$
3 Homeowner mortgage payments

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

$
City, state, and ZIP code (optional)
Account number (optional)

For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Form 1098-MA (Rev. 4-2025)

Cat. No. 58017D

www.irs.gov/Form1098MA

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — 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
Form

1098-MA

(Rev. April 2025)
For calendar year
FILER’S TIN

HOMEOWNER’S TIN

1 Total State HFA and homeowner mortgage payments

$

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

Copy B
For Homeowner

2 State HFA mortgage assistance payments

HOMEOWNER’S name

Mortgage
Assistance
Payments

3 Homeowner mortgage payments

This is important
tax information
and is being
furnished to the IRS.

$
City, state, and ZIP code (optional)
Account number (optional)
Form 1098-MA (Rev. 4-2025)

(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 Schedule
A (Form 1040 or 1040-SR)), 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
www.irs.gov/Form1098MA.
Free File Program. Go to www.irs.gov/FreeFile to see if you
qualify for no-cost online federal tax preparation, e-filing, and
direct deposit or payment options.

Extracted from PDF file 2025-federal-form-1098-ma.pdf, last modified March 2025

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More about the Federal Form 1098-MA Corporate Income Tax TY 2025

We last updated the Mortgage Assistance Payments in January 2026, so this is the latest version of Form 1098-MA, fully updated for tax year 2025. 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.

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Form Sources:

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 January 2026.

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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 fourteen 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:

2025 Form 1098-MA

Form 1098-MA (Rev. April 2025)

2024 Form 1098-MA