Rfnd taxes pd on reimbursement of moving exps?

[AZ-Tax]

My new client was telling me about this but on his W-2, he has a "code P" - Excludable reimbursed moving. I dont know what he is talking about since its not included in his box 1 therefore its not taxed to begin with.

[Burke]

No, but it flows to 3903 as a reimbursement if he had moving expenses to deduct in excess of that amount. I don't know what he is talking about either. He hasn't paid any tax on that money. It's shown there so that it is picked up on 3903.