How do I report an IRA distribution paid to an estate on Form 1041?

[Kent3]

This is the final year of the estate. Final distributions were made to the beneficiaries.

Since this is the final year of the estate, how do I allocate the 20% federal income tax deducted from the IRA distribution to the beneficiaries? 

[TAXOH · Accepted solution]

You can't.   It has to be refunded to the estate and then distributed to the beneficiaries.