To be clear, you are saying your client did not have any child care expenses in 2020, and his employer gave him child care benefits in box 10. Which would have been tax free wages. Now that income must be added to his income and taxed. I would put a zero in box 10, delete the 2441, right click on the 1040 line 1 (right click on the dots to the left of line 1) click on  magnifying glass, scroll down to line 11, and put the box 10 amount on line 11