Let's back up!! You can prepare the 1099R you received and split between both your mother's return and the trust. You would prepare two 1099R's, one for your mother personal return and the trust return reporting the 1/2 amounts in each.
You would enter 1/2 the amount of the distribution in Box 1 and 2A for each 1099 R you prepare for both returns. This way, no adjustments are needed.
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