A. No, you don't have to.
The investment fund doesn't know you hold the fund in a Roth IRA account, so they are sending the K1 form to you.
If there is tax withheld, you need to file to get it refund. Otherwise, just keep it for your future records, as sometimes you may need to take money out of Roth IRA and you will need to pay tax. But generally, you don't have to pay no tax for it right now.