My client got a trust EIN and filed estimated taxes for the IRA that was to be distributed to the trust. However, the 1099R shows the deceased person's tax ID, not the trust. How do you show the distributions as nominee? Should an estate return be filed showing the distribution and then showing the negative as nominee distribution to the trust? Then, the trust return can be filed showing the proper estimated payments applied? Or do I need to file something with the IRS first?