I apologize if my initial question was misleading.  In my mind the Estate is the Trust and the Trust is the Estate since all assets and income for the Estate went into a Trust upon his death.    When I said the interest income was reported to the Estate, the tax ID is the one that was created for the Trust.   

I don't think that changes my original question which is how to split the interest income between the 1040 and 1041.

Some of the discussion after that lead to questions about the how the income for the Estate/Trust was being handled which obviously is bit more complicated.   But I appreciate any guidance on that as well.