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.
The executor must file a federal income tax return (Form 1041) if the estate has: 1  gross income for the tax year of $600 or more, or. 2  a beneficiary who is a nonresident alien.