Taxpayer's Estate received a 1099-R for a retirement plan that included withholding. I have the income flowing to the beneficiaries on the K-1. The beneficiaries would like to avoid having to making a large estimated payment and get credit for the withholding.  Is there a way to get the withholding to flow to the K-1s for the beneficiaries also?  If so, how do I report on the 1041? Do I put $0 on line 24e and the withholding amount on line 13B of the "Amounts to Allocate to Schedules K-1 Wks?" Will this cause a mis-match issue?

If not, do I file the 1041 showing the withholding, wait for the refund, then distribute to the beneficiaries?