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View Full Version : Issue 1099 to a PR

scalidas
Oct 15, 2008, 12:40 PM
Do I need to issue a 1099 misc to a Puerto Rico citizen who performed services for us in PR and never resided in/entered the US?
AtlantaTaxExpert
Oct 15, 2008, 12:57 PM
I do not think so.

Puerto Rico, though a U.S. protectorate, has its own income tax. Citziens of PR do NOT pay federal income taxes.