What taxes must I file for a tuition benefit I got through my partner?

[evil_shenanigans]

My partner teaches at a college. I used her tuition benefit to attend several classes. If I understand correctly, the classes were valued at $500 each and were awarded pre-tax, such that her take-home pay was reduced by around 500 * (25%-ish tax bracket) = $125 per class. (It's been difficult to get details on this and no real accounting has been provided by the college.)

What is the impact on *my* tax return of that tuition benefit? Do I need to claim the benefit as income? If I reimburse her for the $125, can I claim a tuition credit for it? What am I obligated to report and what might I want to claim?

[DaveF1006]

No, you will not report the amount of her tuition benefit you used as income. This was essentially a gift that she gave to you. You won't be able to claim the $125 reimbursement because it was not directly paid by you to the school. 

[Hal_Al]

You said "If I understand correctly, the classes were valued at $500 each and were awarded pre-tax"

What that usually means is she got a tax free benefit.  As such, you claim nothing on your tax return, as your tuition was paid by a tax free grant.

But I think you meant to say that she received an after tax benefit, meaning she had to pay tax on the benefit ("her take-home pay was reduced by around 500 * 25%-ish tax bracket"). What that means (usually) is that $500  was added to her W-2 as imputed income.   So, effectively the tuition was paid by her after tax income.  

You have no income to report on your tax return. You can claim the tuition credit, on your tax return, because the tuition was paid with after tax money.  Educational expenses is an exception to the rule that you must have paid the expenses to get the deduction.  You may count tuition paid for by your pard's after tax money.  You count the $500 paid (not the $125).