Also see the 2017 IRS Pub 521 for moving expenses under accountable plans on page 9 & 10.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p521.pdf">https://www.irs.gov/pub/irs-pdf/p521.pdf</a>
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You meet accountable plan rules. If for all reimburse-ments you meet the three rules for an accountable plan (listed earlier), your employer shouldn't include any reim-bursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Instead, your em-ployer should include the reimbursements in box 12 of your Form W-2 with code P.
end quote
Under an accountable plan in 2017 a code P is required, not L. For 2018 that only applies to military.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
