At the time of his death, the father of my client had an IRA at a bank. The IRA was under a family trust with two brothers as the named beneficiaries The brothers were required by the bank to make a required minimum distribution in 2024.  Each brother received 50% of the withdrawal, the bank sent each brother a separate letter indicating the gross amount allocated to each brother and the amount of individual federal and state taxes withheld from each brother’s distribution.  In January 2025 the bank issued one (1) 1099R to the Trust for the total amount withdrawn and the total amount of federal and state taxes.  Questions: (1) how do I allocated my client’s 50% share of the distribution, (2) How and where do I report only the 50% share of the income and withheld taxes for my client?