Interest or Divdeneds

[handyman02]

I am a full-time resident of Puerto Rico retired. I file a Federal 1040 because my pension is from the mainland. My question is do I have to included US bank interest or dividends on my return? The credit union that generated the interest said that they do not generate a 1099 INT for Puerto Rico residents, although I receive a 1099 INT from my US bank.

[AmyC]

Any US source income is included on the federal return. Interest from US bank accounts are US source income and included on the federal tax form. The interest may be excluded from Puerto Rican income tax.

You know your pension is US source income and reported on the federal tax return.

Any other US source income you have should be reported along with your pension and interest.