File a new Form 1099-Int with Form 1096 (this is a transmittal for the 1099) by mailing to the Internal Revenue Service Center for your area. On the 1099, list yourself as the payer and the estate, as the recipient. On Form 1096, list yourself as the nominee filer.
I think to be technically correct the check should be deposited in the estate's bank account and then a check is written to each beneficiary for 1/4 the amount. when filing the 1041 you take a deduction for distributions to the beneficiaries.
if it was a federal tax refund there should be no additional issues
if it was a state income tax refund then there may be an issue as to whether any part is income in respect of a descendant and therefore reported as income on the 1041 and treated as distributed to the beneficiaries.
