@vickynbrian
You need to consult with your tax accountant for this entire matter, but if the estate received the income then the estate will have income tax liability. You, as executor, should receive a tax reporting statement for the dividends received which should dictate how they are reported.
Note the exceptions to paying estimated tax.
https://www.irs.gov/instructions/i1041#en_US_2021_publink1000285990
