Do we or our dependent student report the employer-provided tuition assistance that she received from her employer? It shows up on a paystub but not on her W2. She received the money. She pays her tuition, and we pay for everything else.
We understand we report the 1098-T.
If your student is claimed as your Dependent, you claim her education expenses on your return, no matter who paid them, so enter the entire tuition amount paid.
In the 1098-T section, you'll be asked about employer benefits received.
Depending on the amount of assistance her employer gave her, the first $5250 is non-taxable. The balance of that (if there was one) would be included in Box 1 Wages on her W-2. If she was taxed on a balance over $5250, enter only $5250 as employer received benefits, since tax was already paid on the balance.
The amount qualifying for an Education Credit, would be the tuition amount, less scholarships/grants in Box 5 of the 1098-T, less employer assistance,
Here's more info on Employer Education Assistance and Education Credits.