I have a client who is the executor of an estate and also the beneficiary of retirement accounts that were deposited into the estate account with the Estate EIN.  There were withholding taxes taken out of this distribution which is good.   Can I file this distribution as a simple trust and pass the amounts over to the beneficiary through the K1 or must it be filed as a deceased estate?  The EIN does state "Estate."  There is a will stating the beneficiary as a recipient of the funds and tax responsibility.

The individual died on 06.17.2024.   Do I have to file by 03.17.2025 or file a 7004 extension?