Please help, I am trying to understand why this income I am putting on a 1041 seems to be ...being taxed twice.. once by the estate and again by the k1 receivers!  A relative died...so the family sold his home and have a gain of 45000.   they they also received a 1099R ending his retirement for 9800.  Putting the profit from the sale on the long term gain.... and the 1099R under other income.. there is a big tax load for roughly 11000.  when dividing it on 4 k1's.. they are being taxed again on the 25% of the sales..   I put the difference of the sale on the form the 8949 form and could only find a line for the 1099R on line 8.    PLEASE TELL me if I am doing this right...  OR should I do it with out K1's?   I sincerely appreciate any and all advice and HELP..  I am new at doing new estates..  Thank you for your time and consideration in this important matter.