@itonewbie Thanks for your help

so he paid tax on 01/14/2024 I should mention this date on his tax return on Part II and marked Accrued. Am I right?

This is the first time I am filing.

Also, Proseries  on the top form 1116 says : Form not required to be filed 

When I Printpreview I can not see form 1116 on his return but the result is in Sch 3