I am preparing Form 1041 and there are 8 beneficiaries. The trust received dividend and interest income ($1,000) as well as an IRA distribution ($100,000).

One of the beneficiaries (Mike) will NOT be receiving a share of the IRA distribution. Is there a way to use the Beneficiary Allocation Worksheet by entering the distributions each beneficiary received for their share of the dividends (that would be ALL 8 beneficiaries) on the First Tier line...and then entering the distribution each beneficiary received as their share of the IRA distribution on the Second Tier line (that would be entered for all beneficiaries EXCEPT Mike)?

I just don't know how to link up the IRA income to that Second Tier field. 

Any help would be appreciated.