Hi all, some advice please

TP has $3,7k gross up moving expenses paid by employer to a 3rd party. Also $7k paid to TP.

Total $10.7k is in his W2 and has had taxes withheld from both.

I assume we can claim the $3.7k back as TP did not receive it. Reading IRS525 looks like either on schedule A, or claim the tax as a credit.

TP does not itemize. Is it appropriate to calculate federal taxes withheld on a % basis, and to enter this in Schedule 3, and if so where do I enter. I can enter into 12H, "other payments or credits", or in line 6z "other nonrefundable credits". Look like 12H is more accurate but I cannot enter the description of the credit - it just pulls through as tax.

Thanks for the help

Nolan