I did not realize that this "tuition remission" had been reported to you on an "earnings statement" and I assume a W-2 as well.
In that case you should be eligible for a tuition credit. But, it's not clear what the $11,182 in box 5 of the 1098-T is and where the $5250 is accounted for and is the W-2 the only place the $8598 is shown.
As to your original question. Do I say "NO" to the question to "did you receive any of the following tax-free benefits last year?"
Answer no if the $5250 is already in box 5 of the 1098-T or the box 1 amount was reduced by $5250. You do not report the $8598 a employer assistance because it is taxable income to you.
