What is "tax free employer tuition assistance" and what qualifies for it?

[Hal_Al]

Don't get bogged down in wording.  If it's in box 5 of the 1098-T, it's "scholarship" for purposes of the tax rules.

If you entered it at the 1098-T screen, answer no to the follow up question about employer assistance.  Don't enter the amount again. 

[Shannonwhite79]

Is the “employer” the university in this case? On my students 1098T, box 1 is $14003.83 & box 5 is $28285. 
Thank you for your time & help~

[JotikaT2]

Box 5 is comprised of scholarships and grants, and it would not necessarily be considered the employer.  But if there are excess scholarship funds that were not used for tuition, then the university would show as being the issuer of the income on your wages on Form 1040.

Please see are my scholarships, fellowships, or grants taxable for more details.

@Shannonwhite79