Thank you for responding to my question.

But, I am not sure why I should go into "1099-MISC section" when the client did not receive 1099 form from Partnership.  He is a partner, and he receives only K-1.

Would you elaborate to explain "how" he can claim that he has paid estimated taxes, which were paid by his partnership?

I am sorry, but this is the first time I encounter with this situation.