If my employer provides tuition for my dependent do I count that as employer-provided assistance from 1098T

[Hal_Al · Accepted solution]

It depends on how it's reported to you.  If your employer included that money on your W-2, as taxable income, it is treated as you having paid the tuition. So, the answer is no. You do not count that as employer provided assistance when asked that question in the 1098-T interview.

If your employer provided that money, tax free (unusual), then yes, you count it as  employer-provided assistance.