No, when it a reimbursed amount, there's nothing to report.  I think the instructions on the backside of the form explain that, I know thats where I read it 15 years ago,....do they still have instructions the back of the form anymore?

My opinion - File a return anyway. The statute of limitation does not start to run until the tax return is filed. My some special rebate will magically happen to send money to all those that are in the income level. The came to you. File a return, just to be safe. 

Thank you for the confirmation.  I did read that but wanted to make sure.  She has not filed in YEARS