Great questions.   The decedent was a resident of PA.  So, the estate is a resident of PA.   Decedent owned a 403b account at Fidelity.  Unfortunately he did not name beneficiaries for the account.    So, the proceeds of that Fidelity 403b account were paid to the decedent's estate.   So, the Estate received about $500,000 or so of 403b distributions, which are now being distributed to beneficiaries according to the terms of the will. 

I did not ask this question, but I am also struggling with the notion of whether this 403b distribution paid to his estate is really considered taxable income.   If it were paid out directly to beneficiaries, if he had named them, I believe it would have been coded on a 1099R with a 4, and not be taxable.    

I am treating it as taxable income on PA-41, line 6, "estate or trust income" distributed by the estate to the various beneficiaries.