I paid $8,000 in tuition expenses (for my MBA) in 2012 but my employer reimbursed $15,000. The extra money was for tuition paid in 2011 which I had already itemized as a job-related expense in my 2011 tax return.

So, my question is whether the extra $7,000 reimbursed in 2012 will be taxed as ordinary income? If yes, where will I add it in form 1040? Note that the $15,000 tuition reimbursement amount does not show up in my W2 and was not taxed by the employer at source.

Or, do I have to amend my 2011 tax return?

Please note that I am familiar with Hope credit and Lifelong Learning credit which do not apply here.
Appreciate a response!