My client is MFJ with her husband.   She sold land in 2025 while she was a non-US resident and received a 8288-A showing federal income tax withheld.   By end of 2025 she became a US resident.  She owns the land with her husband and they received a 1099-showing the full proceeds.  I'm using the 1099-B worksheet but I don't see an option to enter the tax that was withheld.  Also, there's a profit of $21,000 and I'm not seeing any tax due reflected.    Why is this?