My wife's grad school tuition is paid by her employer. The value above the standard nontaxable limit is included as wages on her W2 (about $14k). The tuition is paid directly by her employer (which is also the school she is attending) and we have never received a 1098-T. I was previously under the impression that we can't use this tuition as part of the LLC amount (AOC already used up from undergrad) since we don't get a 1098-T, but looking through forums and at Pub 970 it appears like this additional income should qualify. Am I correct in this thinking? If so, how would I go about including this in our taxes? We don't get any official statements regarding tuition so the only number we have comes from the W2.
