W2 box 1 vs. box 12

From your H&R Block article:  "The reimbursement your employer paid directly to you appears on Form W-2, box 12, with code P. This amount isn’t included in your wages on Form W-2. So, the expenses aren't deductible."  

In LZ's case, the employer included the moving expense in W-2 box 1.

I already included another article from Intuit.com earlier:  https://ttlc.intuit.com/questions/2117559-can-i-claim-relocation-expenses-paid-by-employer-they-were-all-included-on-my-w-2-in-box-1

"If the amounts are reported as taxable in the W-2, the employee can take a deduction on their U.S. federal individual income tax return for the qualified moving expenses. "

We are talking about different ways employer put the moving expense on W-2.

None of us should play accountant.  LZ should talk to a professional.