It could be that the beneficiary received more than just the IRA money.  For example, there could have been a house, with $500K equity, so the estate distribution was $1 million.  And that would result in the entire IRA distribution being shown as income on the K-1, even though 30% of it (!) was withheld for taxes.  It would show up that way even if the house was distributed "in kind," right?  Beneficiary can file an extension to put off paying until October.  She will be charged 8% interest, but the estate will earn that much on the refund if not paid by June 1.  (Late payment penalty would be abated as "first time," if not for reasonable cause.)  Next time don't listen to the guy who says, "Estates pay high tax rates so better have 30% withheld."