How do I file tuition reimbursement?

This answer was provided by Mark Misselbeck, Levine Katz Nannis & Solomon PC, Needham.

Q: I work full time & go to school part time. My company reimburses me the money that I pay for school so how do I go about filing this? --Rebecca, Wakefield

A:Provided that you company is providing this as a benefit to you under a tuition reimbursement plan and the reimbursement is limited to no more than $ 5,250, you have received a tax-free fringe benefit. If the amount that you were paid for tuition was not under such a plan, then the amount is additional wages that should have been included in your W-2.