Distributing taxable interest to other estate heirs

As executor of my mom's estate I had to pursue a refund from a tax return from the year before she died.  There are 4 heirs.  The refund finally arrived and includes $3000 interest.  I will be getting a 1099 for that interest on my SSN.  How do I distribute responsibility for that interest to the other 3 heirs.  All 4 of us will be receiving 1/4 of the refund.