Note: TRICARE Extra is not available overseas. TRICARE Retiree Dental Program The TRICARE Retiree Dental Program (TRDP) offers comprehensive, cost-effective dental coverage to you and your family. Enrollment is voluntary, and premiums are required. For details, visit www.trdp.org.
Download article as a PDF. You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements discussed below. (Note: The filing requirements discussed below are for typical individual income earners.
You may also have to file for other reasons. The most frequent reason for filing a federal income tax return even when you donât meet the criteria above is for self-employed persons: those who are self-employed must file a federal income tax return if net earnings are at least $400.