Were these beneficiaries directly named as beneficiaries, or was the Trust named?

**YES-That’s why the income is reported on the trust return  **

Or are you trying to get 1/8 of the $1,000 distributed and only 1/7 of the IRA money?

**See my original post. All eight of them will receive the dividend income, but only seven of them will receive the IRA distribution.**

Do 7 of them get $14,285.71 + $125.00 = $14,410.71 and one of them only gets $125.00?

**YES  but my question is how do I link up the IRA amount of $100,000 to the second tier field on the allocation worksheet? Is that possible? Then it will be easier for me to enter amounts on the second tier field for seven of the beneficiaries and zero for one beneficiary.**

Does it matter who gets which cash as long as they only get their correct shares?

But of course, it matters who gets Ordinary interest income and Other income(IRA) as opposed to Qualified dividends.