A University employee taking graduate classes has a $6000 tuition waiver. The first 5250 is tax free. The 750 balance is taxable and on her W-2. Where can I find something in writing saying we can count the taxable part as tuition paid for the Tuition Deduction or Lifetime Credit? She was taxed on 750 which the school kept so it should be no different than if she got it and paid tuition.