Business & farm

I do have one other question. If you use a fiscal year, which encompasses part of two separate years, for the estate return and you distribute money during the second year in the fiscal period, when do you sent out 1099's. Our fiscal year is from 8/19 of 2021 to 8/19 of 2022. I paid the lawyer last week when we got permission to close out probate. Do I give him a 1099, now, for 2021 or wait until the end of the calendar year and give him one for 2022. I really appreciate all of the help I have been given. The estate isn't a very big one but some of the wording in the instructions has been a little confusing.  Now if only one of you could help me with the Oregon estate forms. LOL