All Alaskan kids must file 2009 tax returns

I found out something rather annoying. That stimulus thing that we Alaska's got in the dividends last year, it makes it so that every kid under age 18 has to file their own tax return. I'm going to call the IRS tomorrow (to late today) and find out what exactly that means, if I file their own 1040 for the nephews (I do my bro's taxes for him), or if they go in with their parents' taxes or what goes on there.