MFOS Scholarship and Taxes

I was awarded FOS (I’m going into my second year now) and I was wondering if anybody who has already been awarded this in the past can help/ease my worries. When filing my taxes this year, I gave me accountant the 1098-T form that the school sent me and he said that it didn’t affect my moms taxes this year, but it might affect them next year. I believe it’s because for this year it only had one semesters worth of stuff, but next year it will have two semesters worth of stuff. But I’ve seen on different websites and threads that we are supposed to file?? Can anybody who has had the scholarship remember if they filed anything different the first year they had the scholarship?