They don't have income in PR. What I found, that would omit them from having to file to claim worldwide income. Because its US generated (soc security and pension from US based company) I keep circling back to them having to file the US return. But don't see anything to give them any type of credit. And they have a home in PR, and a home here in there, but the daughter lives in it here and they don't charge her. Adding more complexity to it. And they had federal taxes taken out of pension - leading me back to regular 1040.