Self-employed business owner was contributing to SEP plan all year, however, year end sales did not go well, so he is reporting a loss. Since he can only contribute the lower of $61,000 or 25% of income, which is negative, he is not eligible to contribute to the SEP for 2022. 

He has requested to move the money out of the account claiming excess contribution with the brokerage. They will issue him a tax form for this transaction eventually. However, I need to file his taxes now, so how do I record this in ProConnect to avoid any penalties? He believes there will be a loss to report.