It depends. The answer to your first question is no. You do not need to file their taxes on your return. If they file their own return, they will need to mark that they are a dependent of someone else in the MY INFO section of their return.
The second question is rather confusing to me. I think you are asking what to report as an income estimation for the year. If this is the case, then Healthcare.gov stipulates:
- Marketplace savings are based on your expected household income for the year you want coverage, not last year’s income.
- Income is counted for you, your spouse, and everyone you'll claim as a tax dependent on your federal tax return (if the dependents are required to file). Include their income even if they don’t need health coverage. See details on who to include in your household. This includes both of your kids.
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