That depends.
If you received more than $5,250 as tuition reimbursement from your employer, the excess should be reported as income on your W-2.
This would be considered as earned income and subject to tax.
Although you would be liable for the tax on this income, you might also be eligible for an Education Credit which could lower your tax liability and possibly result in a refund.
The amount you need to recognize as income would be the amount you can treat as YOU paying for the education costs.
(If you are claimed as a dependent, that Taxpayer might apply for the credit and report that amount as education expense paid).
Here is a link from TurboTax that better explains the education credit.
Here is a link from the IRS that better explains education credits.
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