You do not file it at all. Information about this employer provided assistance is here for your review.
Employer-Provided
Educational Assistance
- If you receive educational assistance benefits from your
employer under an educational assistance program, you
can exclude up to $5,250 of those benefits each year.
- This means your employer shouldn't include those benefits
with your wages, tips, and other compensation shown
on your Form W-2, box 1.
- This also means that you don't
have to include the benefits on your income tax return.
You can't use any of the taxfree education expenses
paid for by your employer as the basis for
any other deduction or credit, including the American
opportunity credit and lifetime learning credit.
