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@s-cain wrote:

The problem is the client received a 1099-S so I believe it needs to be reported.

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Technically, it still doesn't need to be reported.  But in order to avoid an IRS notice, it is common practice to report it.

You could just enter a on 8949/Schedule D with an adjustment (to zero out the gain/loss) just to avoid the notice.  HOWEVER, I see a big danger with that because that could be interpreted as electing out of the Installment Sale, and then misreporting the sale.  So I would suggest not doing that.  I suspect I would do the 6252 and entering $1 for the amount received.