Let me try to help:

"If client paid taxes for State and Federal on IRA with pulling out"

None of your clients paid taxes either from payroll withholding or from this withholding. That's because Withholding is a Prepayment process. The IRS realizes this event might be part of the taxpayer's taxable events for the year, and the IRS wants there to be something Prepaid.

It's not until their tax forms are prepared that you, their Professional tax preparer, can tell them if they are Underpaid or Overpaid for Prepayments to the tax they owe. Because they might owe a Balance.

Does that help?