For a 1041 return Where do I enter witholding that's reported on a 1099-MISC for royalty income? & can it be allocated?

[rsowens]

I have a trust return that received a 1099 MISC for royalty income.  That is also federal withholding reported.

Reading the instructions for the 1041, it sounds like this is considered "backup withholding" and should be reported on the backup withholding line? 

If so, can I then allocate that withholding to the beneficiaries? The way I read the instructions, backup withholding is the only tax withheld that can be allocated to beneficiaries.

I could just have the tax refunded, but if it can be allocated, there wouldn't be a need for estimated taxes.

If I can allocate, I'm not sure where to find that in the detail screens.  

Any advice would be helpful because when I called support, I was told it wasn't back up withholding but to report the withholdings under backup withholding.  And they didn't know how to allocate the withholdings.

[sjrcpa]

Backup withholding from 1099 can be entered in Screen 38

I don't remember how to allocate it on the K-1s. I haven't tried to do it in ages.