I posted a question about a 1041 I was working on yesterday and did not give you sufficient information to provide an answer. Maybe this will help you help me. 

Taxpayer passed in June 2020. Family received an Estate tax # and there are (4) beneficiaries all with 25% share. The only asset remaining was the deceased home which sold in 11/2020. Proceeds were $95,000.00 and had no mortgage. The executor (who is one of the beneficiaries) issued checks to each for $23,750.00. I recorded the $95,000.00 on 1041 Line 8. I recorded the distribution on Schedule B, Line 9. This carried to the K-1's on Part III, Line 5 and Part III, Line 10. I prepare taxes for one of the beneficiaries and when I added the K-1 to their return in recorded the Income on Schd E Line 37 and then to the 1040 Schedule 1, Line 5. the amount on K-1 Line 10 was carried to Schd A, Line 16 (Other Itemized Deductions. This nets out to zero but another question I have is why it does this if the Estate Exemption is over 11 million. When I added the K-1 to this taxpayers return it took them from Std. Deduction to Itemized and raised their income. This caused them to lose the balance of their 2nd stimulus and it lowered their overpayment by almost $2000.00. Am I missing something?

The only thing left to distribute will be a small amount of money that is being left in the Estate Account to pay the final attorney's fees.