Then he has until the due date of the return (Monday May 17) to rollover (not contribute) the box 1 amount into the IRA that will eliminate the tax.
If he has already filed the 2020 tax return, or quickly applies for an extension, then he had until October 15, 2021 to do that. It is probably too late now for it to get posted prior to the May 17 filing date without an extension.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
