You can also refer to the thread below for data input from your 1099-R.
https://ttlc.intuit.com/community/business-taxes/discussion/where-do-i-enter-my-1099-r-on-my-1041-es...
What you enter for Tier 1 and Tier 2 is dependent upon the terms of the trust. If you are required to distribute all income currently, then input the gross amount (which should be the DNI) as Tier 1.
If you, as trustee, are not required to distribute all income currently (but have discretion to do so), then you can enter whatever amount you distribute as Tier 2 ("amounts actually paid or credited....").
