Who reports a dependent's employer-provided tuition assistance reimbursement?

[CSWolf]

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.

[MarilynG1]

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.

@CSWolf