I am filing my mother's estate income tax (1041) because the gross income is greater than $600. The total estate is significant, but the income after death is relatively small, and the net is <zero after deductions. The program uses term "distribution" there is no distinction between the distribution of the estate versus the distribution of the estates pretax income. Where in this case it is zero. I created the K1s per instructions, but I think it was unnecessary

Is there anywhere in filing form 1041 that I am supposed to report the distribution of assets?