Tax return options set up:

K-1 rounding - distribute to K-1 with largest percentage

Each beneficiary is set up to receive 20% (via list of beneficiaries).  Everything to be split equally five ways.  It is set up for them to receive 100% of trust accounting income.

It is a complex trust.

Beneficiary's Allocation Smart Worksheet:

The tier allocation is not entered.  Line A1 and A2 are blank.

Instead, I have the following:

Each beneficiary's is to receive 20% income distribution deduction for regular tax purposes as 20% (Line B1) and income distribution deduction for AMT as 20% (Line B2). 

Should I utilize first tier/second tier instead of the percentages?