Do my kids need to file a tax return?
No they do not. From form 1040 instructions, a single, non-blind dependent under age 65 must file if the following are true: You must file a return if any of the following apply.  There is no return required for receipt of a gift.
Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
Do my kids need to file a tax return?

### Response:
No they do not. From form 1040 instructions, a single, non-blind dependent under age 65 must file if the following are true: You must file a return if any of the following apply.  There is no return required for receipt of a gift.