One of my clients is working with his siblings on his deceased mother's estate.  The house and estate won't be settled until 2020 and there are 4 siblings involved.  They cashed in US Savings Bonds and received several thousand dollars in interest for 2019.  The 1099-INT was issued in the estate's TIN.  I figured the attorney would report and pay taxes when they did the final 1041 but they gave the 1099-INT and told them they would need to take it to their tax preparer and report it in 2019.  I am not that familiar with 1041's so here are my questions.  Can I just do the 1041 and let the "estate" pay the taxes instead of giving each sibling a K-1?  Do I have to do K-1's and list each sibling?  If the estate "pays" the balance due, then will it be deducted in 2020 on the final 1041?