I previously asked this question but may have not included a possible pertinent fact. I am a resident of Puerto Rico with a pension from the mainland. I file my 1040 every year and include the interest I receive from a US bank with no branch on the island. Last year I joined a Credit Union that has branches on the island. When I called the Credit Union regarding the 1099 INT, I was informed that they do not generate one for Puerto Rico residents. Therefore, my question is as follows. Due to the fact that they have branches in Puerto RIco, is the interest generated considered originating from Puerto Rico and exempt from inclusion on my 1040. Note: they do have branches on the mainland including their main office?
