necessary to file a return?

[pcmcpa]

In 2008, a minor had capital losses from the sale of stock of $20,000. I filed a return for him and the losses wiped out any taxable income with a carryforward loss of $16,000. This year, the Minor has about $100 of income. Is it necessary to file a tax return for him to keep the carryforward loss rolling forward?

Thanks in advance for any answers and insight.

[Bob Hoffman]

In 2008, a minor had capital losses from the sale of stock of $20,000. I filed a return for him and the losses wiped out any taxable income with a carryforward loss of $16,000. This year, the Minor has about $100 of income. Is it necessary to file a tax return for him to keep the carryforward loss rolling forward?

Thanks in advance for any answers and insight.

I would. It keeps everything straight.

[bstaxes]

I would, just to drive the government nuts.

[Catherine]

Definitely -- or else when the minor DOES have enough income and tries to use the carryforward, there will be letters and explanations due then. Easier and better to just keep the trail clear.

[michaelmars]

And you can bill $150 for the return