If he is not your dependent, your partner is allowed to claim the tuition credit on his tax return, even though you (or your employer's plan) paid for it*.
If your employer imputed income to you, on your W-2, for the benefit, you (or your partner) have paid tuition with after tax money.
*However, if the benefit was a pre tax benefit, it is treated like a tax free scholarship, and you (or your partner) cannot claim the tuition credit.
But, you can elect to report some of the benefit as income and then claim the tuition credit. For example the American Opportunity Credit only requires $4000 of tuition for the maximum ($2500) credit. You would only need to report $4000 of income.
