Can you enter 1098-T information if the tuition was reimbursed?

[Hal_Al]

Q. In order to claim the tuition credit, does my 1098-T need to say that amount? 

A.  Basically yes, but not exactly, if you know that amount was paid to the school. 

The 1098-T is only an informational document. The numbers on it are not required to be entered onto your tax return. However receipt of a 1098-T frequently means you are either eligible for a tuition credit or possibly your student has taxable scholarship income. 

If you claim the tuition credit, you do need to report that you got one or that you qualify for an exception (the TurboTax interview will handle this)

You claim the tuition credit, or report scholarship income, based on your own financial records, not the 1098-T. In the 1098-T screen, click on the link "What if this is not what I paid the school" underneath box 1. You will then be able to enter the actual amounts paid. You will also reach a screen that allows you to adjust the scholarship amount for "amounts not awarded for 2023 expenses".

Or if you find it easier, just change the numbers in boxes 1& 5 to what your records show. The 1098-T that you enter in TT is not sent to the IRS.

Q. I guess I'm hung up on why it is up to my employer to decide if it is a non-taxable working condition fringe benefit. I meet all stipulations in the code?

A. Starting in 2018 employees no longer get job expense deductions, including the cost of education. So you're not allowed a deduction. But, the tax code allows your employer to pay it directly and call it tax free. Apparently your employer has decided it doesn't meet the working condition fringe benefit rules. 

[Subydayo]

My AGI is over $90,000 because they didn't file it as a untaxable fringe benefit; I cannot claim the tax credit if my AGI exceeds $90,000.

This is the message on my University's website about working condition fringe benefits: "Generally, employer-provided graduate tuition benefits that exceed $5,250 in a calendar year are subject to federal withholding. Tuition benefits may be tax-free if they represent a working condition fringe benefit under IRS regulations. While my University is required to withhold federal taxes on graduate tuition benefits that exceed $5,250 in a calendar year, employees may consult with their tax advisor to determine if they qualify for any exemptions when filing their tax return."

I don't see how this could be read any other way than "we didn't, and won't, check to see if it's a WCFB, so speak with a tax pro to figure out how to file it." If they won't provide me with a corrected W-2 then I don't see another way of claiming the working condition fringe benefit without using form 4852. 

[Hal_Al]

So far, you have only spoken to an amateur tax  guy, and my opinion is that there is no way for you to claim this as working condition fringe benefit (WCFB).  You may want to consult a tax pro for more specific advice.

Here, in this forum,  you have  tagged on to an existing thread about general tuition reimbursement.  You want to start a new thread, with your specific question, How to claim taxable reimbursement as a WCFB, to get more eyes on it. Most of the TT employees responding are "pros"