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.
Regardless of your gross income, you are generally required to file an income tax return if any of the following are true: 1  You had net self-employment income of $400 or more. 2  You had unemployment income. 3  You owe Alternative Minimum Tax. 4  You owe household employment taxes.