Q. What if the amount reimbursed is greater than the $5250 mark, yet none of it is listed on the W-2? Do I claim the difference?
If that's the case, something may be wrong. I'd start by reviewing your W-2 and comparing it to your year end pay stub. It (the excess over $5250) may not be itemized anywhere, on the W-2, and is simply included in the box 1 amount. Next, I'd question my employer as to why it's not on the W-2.
Next it depends on what you mean by "claim it". No, you can't claim it as tuition paid by you with after tax money, if you know it to be tax free money. Do you declare it as income, because it exceeds $5250? No, assume your employer knows what he's doing. For example, although you can not longer deduct job expenses, like continuing education, your employer can. That is, instead of tuition reimbursement, he's calling it job expenses reimbursement.
