Neither. If you received a reimbursement deducted on a previous tax return, that refund is still taxable income. It goes on 1040 line 21 as Other Income.
Federal Taxes
Wages and Income
Scroll way down to the end - Less Common Income
Very last one….Miscellaneous Income - Click start or Update
Then it goes on the second line for Reimbursed Deductions from a prior year
