My partner teaches at a college. I used her tuition benefit to attend several classes. If I understand correctly, the classes were valued at $500 each and were awarded pre-tax, such that her take-home pay was reduced by around 500 * (25%-ish tax bracket) = $125 per class. (It's been difficult to get details on this and no real accounting has been provided by the college.)
What is the impact on *my* tax return of that tuition benefit? Do I need to claim the benefit as income? If I reimburse her for the $125, can I claim a tuition credit for it? What am I obligated to report and what might I want to claim?
