If you are reporting the REIT 199A dividends on the K-1s for the beneficiaries, they can claim the QBID on their personal income tax returns, in which case, the trust would not deduct and report on Line 20 of the 1041 so no 8995 is needed.
The trust or estate must report the apportioned allocable share of any REIT dividends to each beneficiary on Statement A, or a substantially similar statement, attached to Schedule K-1. Section 199A dividends do not have to be reported by trade or business and can be reported as a single amount to beneficiaries. Section 199A dividends include dividends the trust or estate receives from a REIT held for more than 45 days, for which the payment is not obligated to someone else, is not a capital gain dividend under section 857(b)(3), and is not a qualified dividend under section 1(h)(11), plus any apportioned qualified REIT dividends received from a RIC.
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