aly, such as the FOrtnS 1039 and the PUMS 480, fa Ides iettoitat9 information. It is the Wake of UPS to file the appirtatle la reporting forms vAth the US Inland Revenue SeMce and PR Treasury Depaterent and in such forma accurately clarify cludends ardor interest as lac exempt or taxable situ me. Pleat consult your indstd