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 must file a return for 2014 if any of the following situations apply: 1  You have to pay tax for 2014. 2  We sent you a request to file a return. 3  You and your spouse or common-law partner elected to split pension income for 2014. 4  See lines 115, 116, 129, and 210.