Since decedent died intestate and estate is now in Probate, it may take a while to settle.

So, for example, for the first year the estate may not be authorized to make any distributions and the estate would properly pay the tax on the income.

Timing is everything.

Maybe the distributions will be made 1 or 2 days after the estate is finalized and there won't be any income to carry out on K-1s.