Do I report 1098-T when employer fully paid tuition directly to institution?

[taxkatz]

My employer paid my tuition in full via 3rd party billing. My employer received an invoice from the university and paid the uni directly. No funds passed through me.

In addition, the cost of tuition does not show up on my W-2 since it's part of non-taxable fringe benefits as per IRS publication 970 and 15-B. My question is how to report the information on the 1098-T using TurboTax when it is not reflected on my W-2, since it shouldn't be taxable.

[LeeM]

You would not have to and should not report that tuition on your tax return and would not be eligible for those education credits as a result unless you had unreimbursed education expenses.