We need more information.
Does the $12,157.30 in box 5 include the amount your employer paid?
Why is there a difference between box 1 and box 5 if your employer is only paying your tuition?
Is the program a scholarship or employer reimbursement?
The general rules are:
-Your employer is allowed to pay (or reimburse you) up to $5250, for tuition, tax free. Any tuition assistance over $5250 should be included in box 1 of your W-2 as taxable income.
-Scholarships that pay for qualified educational expenses (QEE)(tuition, fees and course materials) is tax free (no amount limit).
-Employer tuition assistance is not usually classified as scholarship, although colleges sometimes do mistakenly show it in box 5 of the 1098-T. There may be something about the TPRA program that may make it "scholarship".
-The difference (if box 5 is more) between box 1 and box 5 is usually taxable income to the student unless he has additional QEE not shown in box 1
