No, you should report it because he'll most likely get a credit for it.
To do that in Turbo Tax,
Go to Income.
Go to Interest and Dividend Income.
Click Start or Update next to Dividends on 1099-DIV.
Click on the box My form has info in more than just these boxes (this is uncommon).
In box 6, Foreign Tax Paid, put the amount.
Depending upon the rest of his income, you may see an entry on line 48, Form 1040, Foreign Tax Credit. The amount, in your case, is too small to file Form 1116; it will just get reported directly on the return.