File Form 1098-MA Online to Report Mortgage Assistance Payments

Form 1098-MA must be filed by State Housing Finance Agencies and program administrators that disburse payments under the HFA Hardest Hit Fund. This includes:

• State Housing Finance Agencies (HFAs)
• State-designated housing program administrators
• Agencies distributing HFA Hardest Hit Fund payments
• Entities making mortgage assistance payments on behalf of a state housing program

Unlike Form 1099-MISC, Form 1098-MA has no dollar threshold. If an HFA made mortgage assistance payments on a homeowner's behalf under the program, a return is required regardless of amount.

No. The IRS requires Form 1098-MA to be filed on paper, along with a Form 1096 transmittal. TaxBandits prepares your data, runs it through validation checks, then prints and mails your IRS copy for you, so the paper requirement doesn't mean manual paperwork on your end.

If filing on paper yourself, send the IRS copy to:

Department of the Treasury
Internal Revenue Service Center
Stop 6728AUSC
Austin, TX 73301

No. Homeowner name, address, and TIN come from the HFA's existing program enrollment records, not from a separate collection step like a vendor W-9. HFAs should still confirm this information matches IRS records before filing, since an incorrect TIN can still trigger a penalty or a backup withholding notice.

The safe harbor method lets you deduct the total amount you actually paid toward your mortgage during the year, up to the amount shown on your Form 1098 for interest, mortgage insurance premiums, and real property taxes combined. You qualify if you'd otherwise be allowed to deduct the full mortgage interest and real property taxes on your main home, and you received payments under an HFA Hardest Hit Fund program. Using this method is optional.

The following are the deadlines for filing Form 1098-MA for the 2026 tax year:

• The deadline for furnishing the homeowner copy is February 1, 2027.
• The deadline for paper filing with the IRS is March 1, 2027.

Note: The IRS does not support electronic filing for Form 1098-MA. Every return, along with a paper Form 1096 transmittal, must be mailed.

Form 1098-MA falls under the same general information return penalty structure as the rest of the 1098 and 1099 series. The IRS can assess these penalties separately for the IRS copy and the homeowner copy.

The other tiers are capped annually, in line with the general information return penalty caps that apply across the 1098 and 1099 series.

Both come from the 1098 series but report different things to different recipients.

Yes, always. Because the IRS requires Form 1098-MA to be filed on paper, a Form 1096 transmittal must accompany it. This is different from forms like 1099-MISC, where Form 1096 is only needed if you choose to file on paper.

Form 1098-MA is a federal information return tied to a federal housing assistance program, so there is no separate state tax filing requirement tied to it. Check your state filing requirements.

Form 1098-MA has two copies:

• Copy A must be filed with the IRS.
• The homeowner copy must be furnished to the homeowner and kept for their tax records.

1098-MA forms filed with TaxBandits can be corrected and retransmitted at no additional cost. Explore More

To request an extension for filing Form 1098-MA with the IRS, submit Form 8809 (Application for Extension of Time to File Information Returns) on or before the original due date. This extension is not automatic and requires a stated reason.

If you need additional time to furnish the homeowner copy, file Form 15397 on or before the original due date.