in this case, the trust instrument says to distribute trust income quarterly.  Capital gains and all other distributions are discretionary.  I have triggered the income to passthrough 100% ordinary income under Required, (Schedule B, line 9) - Lacerte screen 7.1.  The trust 1041 is on extension.  I just learned the trustee did not distribute the income to beneficiaries.  Do I need to take out the K1 entries and have trust pay tax?