How do we determine U.S. source income and reporting when . . .

Question

How do we determine U.S. source income and reporting when the payee is in Puerto Rico?

Answer

You will first need to know the basics of reporting to U.S. payees and to non-U.S. payees.

Here is the general information:

U.S. payees are...

[Full text available to TIR Answer Center subscribers. Subscribe to read full article.]