Should I deduct employer tuition assistance (misc non taxable comp) from my tuition spend total even though it is listed on my W2? I am receiving the LLC.

If the reimbursement was not taxed (NOT included in your W2 Box 1) and reported as misc. non taxable comp in box 14, you will need to enter that amount into the Education Section.

You should leave it in. 

It makes sense, you don't pay tax on the employer assistance, but you also don't get to claim a credit on the expenses that paid. Your education expenses will be reduced by the employer assistance. 

According to the IRS:

“If you receive educational assistance benefits from your employer under an educational assistance program, you can exclude up to $5,250 of those benefits each year. This means your employer shouldn’t include those benefits with your wages, tips and other compensation shown on your Form W-2, box 1. This also means that you don’t have to include the benefits on your income tax return. You can’t use any of the tax-free education expenses paid for by your employer as the basis for any other deduction or credit, including the American opportunity credit and lifetime learning credit.”