Hal_Al
Level 15

Deductions & credits

It sounds like the excess (difference between $10,000 and $5250) is a tuition waiver or tuition remission.  That is treated as tax free.  Tuition waiver/remission is not treated as employer assistance, subject to the $5250 limit.  It closed akin to being a scholarship.   But, it should not have been included in box 1 of the 1098-T. 

 

Since it was tax free, you cannot claim a tuition credit on any of the  tuition paid.