This publication refers to Fringe Benefits which would be reported on Form W-2, not Form 1098-T.
Fringe Benefits (page 4)
Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay FMV for them or they’re specifically excluded by law.
Form W-2. (page 5)
Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation, and, if applicable, in boxes 3 and 5 as social security and Medicare wages. Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement).
