If I had a loss carryforward from 2009 and no returns have been filed since due to being below the income filing limit, can I use the loss carry forward now?

The sale was from my grandaughter's UTMA.  Her income since the sale has been minimal dividends and interest.  I am thinking I should subtract any income from the 2009 loss as if I had filed a return if I can carry the loss forward.  Would this return be problematic with the IRS.  I don't want the kid to have any troubles.