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Fromhttps://www.irs.gov/individuals/international-taxpayers/delinquent-fbar-submission-procedures#:~:text=The%20IRS%20will%20not%20impose,income%20tax%20examina...
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I think it goes in Form 461 (not supported by PS). But, the entry may not apply in your case.https://www.irs.gov/pub/irs-pdf/i461.pdf
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If his AGI is $150,000 or more, it's 110% of his prior year tax liability.
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You can also double click on any field of the entry to bring up the 1099-B worksheet. There's a place to enter the withholding in Part IV.
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Click the EF home icon on the menu bar. There is an EF status column.
