Client trust accounts are not the taxpayer’s property. Still, generally speaking, the account is in the taxpayer’s SSN or EIN so I’d list it for informational purposes only but note the balance as zero and on the attachment point out the account is for holding client funds in trust.
Someone may have other ideas or suggestions but that’s my take on it.
I agree with Jim, I think the account is listed but note it is a clients funds account and put the balance at zero for collection purposes. If you are concerned you can always do a “see attached” and attach a statement explaining this to the financial.