@aninkling wrote:
Is that reported only on the final (2019) 1041 filing, or is the distribution made in 2018 reported on a 1041 that was not filed in 2018?
The distribution will be reported on the K-1(s) that will be generated when the 1041 is prepared for the initial tax year of the estate.
Note that the initial tax year of the estate can be a fiscal year (e.g., starting on the date of death and ending 12 months or less thereafter).
See https://www.irs.gov/instructions/i1041#idm140630132004832
Therefore, the initial income tax return (1041) for your father's estate could, for example, begin on November 22, 2018 and end on October 31, 2019. Any distributions made during that period would be reported on the beneficiaries' 2019 individual income tax returns.
