I have received the 2020 W2 from my company with all my relocation expenses reported in the box 1. I understand this is correct, since they are taxable. However they have hired a third party, and not paid me directly. So a company was responsible for paying all my relocation expenses (i.e. moving household goods, transportation, etc.). This amount will also be included in box 16 of W-2? Do I have to pay CA state tax on this amount?