How do I report an IRA distribution from Puerto Rico if I am a not a resident of the Island. I am however a US Citizen residing full time in USA?

You would add this as Less Common Income.

 

To enter this Income, please follow the steps below:

 

• Open your return.
• Click on Income & Expenses.
• Scroll to the bottom under Less Common Income select Start (or Update) for Miscellaneous Income.
• Choose Other reportable income at the bottom of the list and start​​​​​​

You were right on money! Thank you so much I was stressed out already and overwhelmed by the unnecessary complex and complicated volume of forms. I finished filling and all was accepted. Now I can finally relax.

In other posts says to report as a 1099r. Which one is the correct way?

You can report it as other income.

 

1. Log into your account
2. Select Wages and income
3. Less Common income
4. Miscellaneous Income, 1099-A, 1099>start
5. Scroll to the bottom of the page to Other Reportable Income
6. Other taxable income, answer yes
7. Then give a brief description of the income and the amount listed.. Call it 1099R from Puerto Rico and the amount. 

if you paid foreign taxes, you may wish to file for a Foreign Tax Credit.

 

1. Go to Federal
2. Deductions and credits 
3. Estimate and other taxes paid 
4. Foreign Tax Credit>start or revisit
5.  As you go through the screens, when it asks "Tell Us About Your Foreign Taxes" select none of these apply.
6. When it asks if you wish to take the deduction and credit, take the credit.
7. Continue through until you reach a screen that says "No other income or expenses" Say no
8. Continue through until it asks the income type, say Passive Income
9. Next add a country pick Puerto Rico
10. Continue through the remainder of the screens until the section is complete.