Is teaching assistant and/or graduate research assistant tuition waiver value reported as part of Box 5 of 1098-T considered "tax-free employer provided assistance"?

My spouse was a TA and/or graduate research assistant throughout terms of the year. As part of that she received tuition waivers and stipends. On the student account they appear as separate credit line items (whereas tuition, fees, etc appear as debits). When tuition waivers and stipends are added together they equal the value of Box 5.

TurboTax asks: What portion of the $y,yyy from Box 5 on X's 1098-T is from veterans' benefits and/or tax-free employer provided assistance?

Is the tuition waiver portion considered "tax-free employer provided assistance"?

I ask partially because some other schools (e.g. https://students.asu.edu/1098Texplanation) mention they omit tuition waiver value from Box 5 before it even gets to student. My spouses school includes tuition waiver value in Box 5 which increases taxable income.