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SECTION 1. PURPOSE

Internal Revenue Bulletin 2011-47 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure specifies the Internal Revenue Service (IRS) office to which state housing finance agencies (State HFAs) and the Department of Housing and Urban Development (HUD) should send the statements described in Notice 2011–14, 2011–11 I.R.B. 544. This revenue procedure also advises State HFAs and HUD of Form 1098-MA, Mort- gage Assistance Payments, which they may, at their option, use as a statement that satisfies the requirements of Notice 2011–14.

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▸Contents — Internal Revenue Bulletin 2011-47
Internal Revenue Bulletin 2011-47

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