This answer is wrong! There are two ways an employer can reimburse you for moving expenses. The first is through an accountable plan, which has you track expenses, make reports and pay back any excessive reimbursements. These types of reimbursements are included in your W-2 in box 12 code P and are not included in your taxable wages. The second type of reimbursement is considered a non accountable plan. This can include both nondeductible expenses as well as deductible expenses, but because they weren't run through an accountable plan, they must be included in your wages. The deductible expenses that are included in your wages are deductible to you and can be included in form 3903, which carries over to the front page of your 1040.
