My children all received a 1041 K-1 for 2016. They are all under 10 years old. There are numbers in boxes 11 and 14. Do I need to file taxes for them?

[Phillip1 · Accepted solution]

No. Since there is no income in boxes 1 through 8, they do not need to file a tax return unless they have income from other sources.

[kjhoyord]

Thanks!  They have no income.  Is the long term carry over loss beneficial to them in any way?