My AGI is over $90,000 because they didn't file it as a untaxable fringe benefit; I cannot claim the tax credit if my AGI exceeds $90,000.
This is the message on my University's website about working condition fringe benefits: "Generally, employer-provided graduate tuition benefits that exceed $5,250 in a calendar year are subject to federal withholding. Tuition benefits may be tax-free if they represent a working condition fringe benefit under IRS regulations. While my University is required to withhold federal taxes on graduate tuition benefits that exceed $5,250 in a calendar year, employees may consult with their tax advisor to determine if they qualify for any exemptions when filing their tax return."
I don't see how this could be read any other way than "we didn't, and won't, check to see if it's a WCFB, so speak with a tax pro to figure out how to file it." If they won't provide me with a corrected W-2 then I don't see another way of claiming the working condition fringe benefit without using form 4852.
