Maria and Julian are married, U.S. citizens both 63 years old, live together and bona fide residents in Puerto Rico. Maria received Social Security benefits of $14,900 and a taxable pension of $5,600 of the private sector in Puerto Rico. Julian works for the Tourism Company in Puerto Rico and earned $55,975. Do they have to file a Form 1040?

	Yes, they must file a Form 1040.
	No, they do not have to file a Form 1040.