Based on the facts and circumstances in your question, the amount of tuition assistance should be non-taxable and should not have been reported on your Form W-2.
Amounts received by
an employee under a written educational assistance plan are excluded from taxable income, up to $5,250 per
year.
The amount received
should not be included in Box 1 of Form W-2.
The general rule is
that no "double benefits" are allowed. You may still be able to
claim some portion of the American
Opportunity Tax Credit or the Lifetime
Learning Credit. However, the amount reported in Box 1 of Form 1098-T must
be reduced by the amount of any tax-free educational assistance received
from your employer.
For more
information, please see IRS
Pub. 970 Tax Benefits for Education.
