Instructions for Filer
If you file the paper single statement, it must contain each
homeowner's name and federal identification number, and
General instructions are provided in the 2012 General Instructions
corresponding reportable amounts in boxes 1, 2, and 3 for each
for Certain Information Returns. A chart in the general instructions
homeowner.
gives a quick guide to which form must be filed to report a particular
Due Dates. Furnish Copy B of this form or the statement to the
payment. To order instructions and additional forms, visit IRS.gov or
recipient homeowner by January 31, 2013. File Copy A of this form
call 1-800-TAX-FORM (1-800-829-3676).
or the single paper statement with the IRS by February 28, 2013.
This form is used to provide information to the IRS and to
You may request an extension of time for filing Copy A or the paper
homeowners regarding mortgage payments made by the
single statement in lieu of Copy A with the IRS by filing Form 8809,
homeowners and mortgage assistance payments made with funds
Application for Extension of Time to File Information Returns,
allocated from the Housing Finance Agency Innovation Fund for the
available on IRS.gov.
Hardest Hit Housing Markets (HFA Hardest Hit Fund) or the
▲
Form 1098-MA may not be filed electronically with the
Emergency Homeowners' Loan Program.
!
IRS. Form 1098-MA is not scanned during processing at
Furnish to homeowner. Furnish Copy B of this form or a statement
the IRS. Therefore, you may file Copy A that you print
in lieu of Copy B to each recipient homeowner. If you furnish a
CAUTION
from IRS.gov.
statement to each recipient homeowner in lieu of Copy B, it must
Need help? If you have questions about reporting on Form 1098-MA,
contain that homeowner's name and federal identification number,
call the information reporting customer service site toll free at
and the corresponding reportable amounts in boxes 1, 2, and 3 for
1-866-455-7438 or 304-263-8700 (not toll free). For TTY/TDD
that homeowner.
equipment, call 304-579-4827 (not toll free).
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