Yes, the total of all K-1s should match the IDD but, obviously, do not expect distributions of corpus to be factored into that matrix.
The distributions attributable to the 2019 tax year (assuming a calendar year return) and passed through to the beneficiaries on their K-1s will be reported on their 2019 individual income tax returns (even if distributions were made during the 65-day period following the close of the tax year if a Section 663(b) election was made).
Otherwise, if the estate is filing a return for 2020 and passing through items of income, gain, deductions, credits, et al, then the beneficiaries will report those items on their 2020 individual income tax returns.
