Tax-free employer provided tuition assistance

[KB4156]

The question on Turbo Tax is "What portion of the $4,500 from Box 5 on the 1098-T is from tax-free employer provided assistance?"

We did not give the tuition assistance ($750 for the year) to his university. So $0 is part of the $4,500. His employer did count the tuition assistance ($750 for the year) as part of his wages, tips, and other compensation on his W2. So do we put $0 in the field or do we say no he did not receive any tax-free benefits (tax-free employer provided tuition assistance).

[Hal_Al]

 Say No, he did not receive any tax-free  employer provided tuition assistance.