Q. Do I say "NO" to the question to "did you receive any of the following tax-free benefits last year?"
A. Yes, you say No.
Even though the university is your employer, you do not have "employer assistance", for tax purposes. Tuition remission is a separate category, for tax purposes, and is totally tax free (not just the first $5250). This is even more true, since the school has included the remission amount, as scholarship, in box 5 of the 1098-T.
The $302 difference between boxes 5 and 1could be considered taxable unless you used for other qualified expenses (books and course materials).
You may not claim a tuition credit, since your tuition was paid by a tax free benefit.
