Scenario - tuition, books and fees are paid out of pocket.  The employer reimburses half of tuition only (no books or fees) after you complete a course and the other half 2 years later IF you are still employed there and IF funds are available in the budget.

So for 2019, tuition paid was $3,000 and $1,500 was reimbursed that year.  The other $1,500 MIGHT be reimbursed in 2021.    For the AOC, I know books and fees may be applied.  How is the reimbursement treated?  Do you claim $1,500 as reimbursement or $3,000?