Contractor lives in Puerto Rico and as we know they are US citizens.  She performs consulting work and my client needs to issue her a 1099.  QBO does not let you enter the personal info without inputting a state. Obviously Puerto Rico is not a state.  As I understand it a Puerto Rican who receives income from  US sources is required to file a US tax return. By that token I would think that my client who is a US company would be required to issue them a 1099.  How do I get around this in QBO?