Clinet has tuition expenses on form 1098-T. Client's employer has a tuition reimbursement program (amount on W-2). Am I correct to reduce the amount of tuition by the employers reimbursement (up to 5,250), before claiming a tuition deduction (or using the amount to generate the life time learning credit)? Quickfinder 1040 page 13-4 only mentions reducing educational interest expense by employer tuition reimbursement.