How do I tell if employer tuition assistance is included in taxable income?

Question

I am almost done with my taxes, however I have reached one spot that I cannot figure out.

My 1098T shows my employer assistance credit as $4925. Also, my brother is using the assistance with a total of $5900.

How do I calculate the amount of employer tuition assistance included in taxable income? I am unsure because of this note in Turbotax: "Note:Employer tuition assistance up to $5,250 is usually not taxable. The employer should include any amount more than this as part of taxable income."

These are the options as far as I see them:

1. My amount = $0 (less than $5250). My brother's amount = $650 ($5900 - $5250)
2. My amount = $5575 (($4925 + $5900) - $5250). My brother's amount = $0 (Since it was through my assistance?)
3. Something else?

This causes a $1000 swing in my refund, so I would like to make sure I get this right.

Answer 1

After talking with a tax representative it seems that this amount would be listed under box 14 of the W2, which is not in my case. So, I will fill in a 0.