@BobKamman as you said they don't have to file just because they received a 1099B, but pub 501 suggest they do just to ensure they don't get a letter from IRS.
Form 1099-B received.
Even if you aren't required to file a return, you should consider filing if all of the following apply.
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You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement).
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The amount in box 1d of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you.
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Box 1e of Form 1099-B (or substitute statement) is blank.
In this case, filing a return may keep you from getting a notice from the IRS.
