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Classifying a vendor from Puerto Rico

January 29, 2024
January 29, 2024

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Q. We received a W-9 from a vendor that lives in Puerto Rico; the EIN starts with a 66- number. The business address is in PR on the W-9. The individual who owns his business service is a consultant and speaker on racial equity. Is this business considered a US or foreign entity? He claims that he has always used a W-9 and is not considered a foreign entity. He was born in PR, moved to the US for employment, now retired from US federal service, then moved back to PR. Not sure how to classify…

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