"Note - fringe benefits included: FRINGE BENEFITS $3,966.00." This amount plus the $5,250 equals the amount on the 1098 and my employer states the $3,966 is indeed for the tuition reimbursement.
Q. Can I claim the LLC for 2022?
A. Yes, But, you may only count $3966 when you calculate the LLC.
$5250 of the total $9216 was a tax free benefit to you. As such, that $5250 may not be used in calculating the LLC. The other $3966 you paid tax on. So even though your employer considers it as a fringe benefit, the IRS considers that as your (after tax) money.
