Do you subtract any taxed tuition reimbursement against the amount you paid out of pocket for qualified tuition?

[prfbgpg5]

My employer paid $3100 for tuition over the $5250 tax free allowable.  I reported the $5250 as tax free education assistance but since the $3100 was taxed and reported on my W2 do I still need to subtract these additional funds when calculating the adjusted qualified education expenses?

[KrisD · Accepted solution]

No, you are taxed on that (additional) income, it should be included in Box 1 of your W2 and you do not subtract that from the remaining education expenses paid in 2018.