There are two form 1099-R's received, one with code 4D the other with code 4 and the IRA box checked. Both forms have a figure in box 1 and box 2a and both are total distributions. The only expenses in the year of receiving the distributions are expenses from rental properties. The rental properties were transferred to the named beneficiaries before the year ended, does that need reported on form 1041? None of the 1099-R income was distributed until the following year. I don't do a lot with estates and this return is showing a large amount due for federal income tax. If anyone has any expertise and willing to help I would greatly appreciate it, thank you.